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Opinion 91-57
… library and presently maintains a separate bank account for those moneys. You indicate that the village believes that … The treasurer would maintain separate accounting records for the library fund moneys and the library fund moneys would … Section 259(1) of the Education Law requires that taxes for library purposes be levied and collected annually with …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of your letter concerning the town's code of ethics. You state that copies of this code were sent to the fire … of ethics, but has not established specific procedures for submitting questions to this board. On behalf of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… in New York City, was topped by the United Kingdom in 2023 with $1.9 billion or 9% of international tourist spending in … New York city led other major U.S. tourist destinations with over 33 million overnight visitors in 2023 driven by domestic travelers. Las Vegas and Los Angeles followed with over 26 million and 21 million overnight visitors …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… to apparel suppliers and sub-contractors, compliance with those codes and procedures to deal with non-compliance. Recent reports of factory workers' … facing these workers. DiNapoli's office has worked closely with the NYU Stern Center for Business and Human Rights to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyOversight of Child Protective Services (Follow-Up)
… of the three recommendations included in our initial audit report, Oversight of Child Protective Services (Report … instances, reports of abuse or maltreatment involve the death of a child. OCFS is required by law to conduct a review …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… when tax receipts are to be distributed to various State funds or to public authorities and local government units of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesOpinion 88-29
… industrial development agency ("IDA"). In accordance with the enabling act establishing the IDA (General Municipal … municipal officer or employee as the result of a contract "with the municipality which such officer or employee serves." … Article 18, he would not have an interest in a contract "with the municipality which such officer or employee serves" …
https://www.osc.ny.gov/legal-opinions/opinion-88-29NY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… which is internally managed by the Fund, was developed with assistance from Goldman Sachs Asset Management (GSAM) … are passive investments in the largest domestic companies with returns that match broad market performance. "As we … approach in doing this, and low emissions investing along with engagement is an important piece of this work." The low …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionOversight of the STEM Incentive Program
… Program (Program) to ensure recipients are in compliance with the Program rules and regulations, and whether HESC has … payments on behalf of recipients who are in compliance with Program regulations. The audit covered the period April … at Cornell University and Alfred University. Starting with the 2014-15 academic year, awards cover tuition equal to …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programDiNapoli Launches Audits on School Safety
… have implemented the SAVE Act. If schools fail to comply with the SAVE Act and do not develop, establish, and update …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetySUNY Bulletin No. SU-244
… provided in the “Background” section to determine the new Benefit Plan) Save the transaction. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementOpinion 93-12
… and all necessary tuition fees incurred in connection with attendance at a conference. Claims for these expenses … that the lodging expenses of a board member sharing a room with his or her spouse may be reimbursed by the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… Graycelia Cizik, 64, a resident of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class … try and defraud the retirement system, and we will work with law enforcement to prosecute them to the full extent of … Graycelia Cizik 64 a resident of Polk County Florida with the crime of Grand Larceny in the Second Degree a class …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (Chenango County) The justices did not always ensure money due to the court was collected, deposited, recorded and …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… did not establish an electronic banking policy or adequate bank transfers or electronic payment procedures nor did they …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsBest Practices – Information Technology Contingency Planning
… can take to improve their chances of quickly recovering from an IT disruption. Assemble a Team – Assemble a team … function, the plan should include an explanation of how payroll processing will continue in the event of an … processes and services; Technical details concerning how systems and data will be restored; Resource requirements …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … records. The treasurer also funded and disbursed money from reserves without authorization and paid unapproved …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State … who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, … in some high-demand industries have seen a surge in open positions, while those in some essential sectors are …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… have also set aside nearly $13 million in a trust to pay for “other post-employment benefits” despite lacking the … funds and had approximately $2.4 million in reserves for no specific purpose. A 2009 audit of Orleans/Niagara … the districts and the public by including appropriations for the amounts the board intends to transfer in the proposed …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsState Comptroller DiNapoli Releases School Audits
… than needed to fund operations and were not transparent with taxpayers. Auditors found the board and district …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-audits