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Opinion 2004-1
… St Comp No. 93-24, p 42; cf . Wells v Town of Salina , 119 NY 280). We find no statute that expressly or by necessary …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 93-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member … any officer or employee to attend a conference conducted for the betterment of the municipality. Authorization must be …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli: 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 … spending, public authority financial data and information on 50,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Investment Board (SWIB). The State must also submit, for federal approval, a 4-year plan (Plan) that describes its … System, including a governance body that has been dormant for 5 years and a delay in approval of the guiding Plan for … programs, eligibility, and funding; thereafter, update it on an annual basis. Take steps to address actual and …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesState Comptroller DiNapoli Releases Municipal Audits
… and did not properly establish, fund or use reserve funds. Fund balances and real property tax levies were higher … and fundraising records were not maintained. Petty cash funds were not properly overseen or accounted for, and …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling … inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. Lyme … to close projected budget gaps totaling $1.6 million for the 2020-21 through 2022-23 fiscal years though the …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsOpinion 95-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Public … cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: Town Law, … defines "around," when used as a preposition, to mean "on all sides of " or "so as to encircle or enclose." …
https://www.osc.ny.gov/legal-opinions/opinion-95-10State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … fund balance to exceed the statutory limit of 4 percent for the past three fiscal years. When unused appropriated …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… unsupported grade changes to a lack of policy guidance. For example, at the end of each semester, the number of grade … systems. The districts typically lacked proper policies for adding system users, establishing users’ access rights, … spending, public authority financial data and information on 50,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesArea #8 – Online Banking – Information Technology Governance
… online banking controls can be found in the Office of the State Comptroller’s publication entitled Local Government …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Comptroller DiNapoli Releases Municipal Audits
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … to ensure all collections were accurately accounted for and discrepancies could be properly identified. As a … The review found the city’s budget continues to rely on $124.4 million such as appropriated fund balance, one-time …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… 27 local governments are three or more years delinquent in meeting one or more annual financial reporting … raise by taxing real estate in any fiscal year. The CTL form captures full valuation and levy information needed to calculate the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… and Localities Congress and the President are confronted with one urgent task: They must come to a bipartisan … and other direct services. Balancing the state budget with a projected $8.2 billion in local assistance cuts would …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19Oversight of Selected Aspects of Traffic Controls (Follow-Up)
… the New York City Police Department, and the New York State Department of Transportation. Midtown in Motion (MiM), …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followCost-Saving Ideas: Reviewing Your Revenue Collection Process
… Improving your local government's receipt collection system may get revenue into its bank … by your local government must: comply with Article 3 of New York State Technology Law and related regulations; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processOpinion 2000-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payment (of … of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … officers were represented by attorneys whom they retained on their own. The police officers did not ask the village to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-56
… a municipal officer or employee has an interest in any contract with his municipality if receives a direct or … the duties of such employment do not directly involve the procurement, preparation or performance of any part of such … employment with the firm directly involve the procurement, preparation or performance of any part of …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … structurally balanced budgets with reasonable estimates for revenues and appropriations for the general, sewer and … assets. Although the treasurer verbally updates the board on bank balances at the monthly meetings, he does not provide …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… and New York State Comptroller Thomas P. DiNapoli. "For the six years Ms. Cecero was general counsel to Monroe … she unlawfully took $85,000 in state pension benefits on top of her six figure salary," State Comptroller Thomas P. … with interest. I thank United States Attorney Jaquith for prosecuting this case." United States Attorney Grant C. …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … County) The town board adopted budgets that were not based on sound and realistic estimates of revenues and … remote-access users and server room security. … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-audits