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Opinion 88-62
… finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may establish a capital reserve fund to finance the … authorizes town boards to establish capital reserve funds for the purpose of financing all or part of the cost of the "construction, reconstruction or …
https://www.osc.ny.gov/legal-opinions/opinion-88-62II.3.A Planning – II. New York State Financial Accounting
… to continue agency programs at current levels in the new fiscal year. In November, the State Budget Director … legally authorize the expenditure of funds during the new fiscal year. Prior to passage of the appropriation bills, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2000-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal … LAW, §18; VILLAGE LAW, §§4-412(3)(3), 5-524(7): As a rule, in the absence of pre-existing authority pursuant to a State …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-30
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Assessments (properties … property owners to connect to a district water system in the proper exercise of its police powers. (2) The costs of …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Comptroller DiNapoli Releases Municipal Audits
… $169,000 were a proper use of district money. In addition, travel and car rental costs of approximately … minimized. Had the supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsDiNapoli: With 2 Million People Fishing and Hunting in the State, New York Ranks Third Nationwide
… programs has averaged $44.3 million over the same time period. The state Division of the Budget estimates $50.2 …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… admitted today he faked prescriptions to steal $232,000 in a fraud that was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s … Pennsylvania, agreed to make full restitution of $231,919 on or before his sentencing on January 27. “Mr. Davis thought …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamFinancial Management Practices
… District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, … funds its operations primarily through assessments levied on beneficiaries along the two watersheds. In addition, the District collects permit fees for access …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesState Comptroller DiNapoli Releases School District Audits
… costs and BOCES services. District officials have hired a special education teacher which has allowed them to offer … to reduce the district’s share of health insurance costs for new employees and retirees as of July 2018. Hoosic Valley … spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… that companies are preparing for climate change's impact. Time is short. No matter what the current President says or …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureState Agencies Bulletin No. 1074
… the display name of the SFS Alternate ID field introduced in Payroll Bulletin 1052 and the addition of the field to the … Effective Date(s) Friday, May 20, 2011 Background In January 2011, as part of the implementation of the … more accessible to agencies. The NYS EMPLID will appear on the Payroll Master File available to agencies on the file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1074-new-york-state-employee-identifier-nys-emplidSafety at Stations
… created as a public benefit corporation subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid transit railroad system on Staten Island pursuant to a lease and operating agreement … 30 minutes, and more frequently during weekday rush-hours. In addition to regular operations and maintenance, SIR’s …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… Purpose of Audit The purpose of our audit was to examine purchases from selected vendors … 1, 2011, to June 30, 2012. Background The Syracuse Academy of Science Charter School is located in the City of Syracuse …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andTown of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Dairy Inspections
… applicable State and Federal laws. Unit inspectors are required to evaluate these records quarterly. The Unit also … completed for 2013. However, the staffing shortfalls have required the Unit to cut back on other activities or goals it … disciplinary action (e.g., imposing fines) when required. The Unit’s inspections database is incomplete. Unit …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsHate Crime Reporting
… Purpose To determine whether the Division of Criminal Justice … hate crimes during a reporting period, Division policy is to contact each delinquent agency at least three times via … the Division adequately monitors hate crime reporting, and it accurately and completely reports hate crime data that it …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingTown of LeRay – Justice Court (S9-14-5)
… officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through … collected 4,639 payments totaling approximately $443,900 in fines, surcharges and fees from January 1, 2012 through … Ensure that all receipts received are deposited intact and in a timely manner. Ensure that the Justices report and remit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Comptroller DiNapoli Releases Municipal Audits
… local communities is a top priority,”said DiNapoli. “By auditing municipal finances and operations, my office … budget does not include an interest payment of $56,708 due on a bond anticipation note. The proposed budget complies …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases May State Cash Report
… collections totaled just under $11 billion through May 31, a decline of $1.1 billion, or 8.8 percent, from the same … below last year's collections, quarterly estimated tax payments due in June should provide more insight on how … $4.3 billion or 19.1 percent higher than last year for the same period. Significant increases include spending …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportDiNapoli Releases February State Cash Report
… cash report issued today by New York State Comptroller Thomas P. DiNapoli. March tax collections only have to grow … first 11 months of the fiscal year, $277 million below the latest projections and $5.8 billion higher than last year for … collections of $67.8 billion were $81 million over DOB’s latest estimate and $1.1 billion over initial projections …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-report