Search
Opinion 2004-4
… CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school … for school district) GENERAL MUNICIPAL LAW §800(3): If the compensation paid to the law partner of a school board … We also note that the courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees into fund) … , 6 NYCRR 360-2.15, effective December 31, 1988). Based on the landfill closure requirements discussed above, we …
https://www.osc.ny.gov/legal-opinions/opinion-88-62II.3.A Planning – II. New York State Financial Accounting
… – to agency management. The call letter signals the official start of the budget process. It outlines, in general terms, the Governor’s priorities for the coming year, alerts the agency management to expected … (DOB). By early-mid fall, the final budget program package is assembled, guided by the instructions set forth by DOB in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2000-1
… officers arising out of allegations of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … offense arising out of the performance of his or her official duties in the absence of pre-existing authority …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-30
… benefited to be assessed for costs of the district) -- Connections (requiring property owners to connect to a … resolution or ordinance prescribing how sewer or ... water connections shall be made." In addition, section 130(15) of … S Ct ___, 94 L Ed 2d 472; Wa-Wa-Yanda Inc. v Dickerson , 18 AD2d 251, 239 NYS2d 473). Whether in this instance the …
https://www.osc.ny.gov/legal-opinions/opinion-88-30DiNapoli: With 2 Million People Fishing and Hunting in the State, New York Ranks Third Nationwide
… York’s economy, generating the second-highest expenditures in any state at approximately $5 billion, supporting local … programs.” Nearly two million people fish, hunt or trap in New York, ranking the state third nationwide, DiNapoli’s report found. In several New York counties, the number of resident licenses …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideFinancial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial … District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess run-off and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesState Comptroller DiNapoli Releases School District Audits
… balance annually, none of the appropriated fund balance was actually used to finance operations from 2015-16 through … sheets were not always approved. In addition, overtime was not consistently tracked or properly approved, resulting …
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
… DiNapoli, trustee of the New York State Common Retirement Fund, released the following statement today in support of … to succeed." About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureSafety at Stations
… Purpose To determine whether Staten Island Railway has taken appropriate steps to address … are operational and accessible to all. Background MTA Staten Island Railway (SIR) was created as a public benefit … for the operation of a rapid transit railroad system on Staten Island pursuant to a lease and operating agreement …
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 for the period … affiliated with one another. The required number of quotes was not always obtained, quotes were sometimes dated after the purchase was made, officials did not document verbal quotes, and …
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 … Town of Henrietta Financial Management and Purchasing 2013M208 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Dairy Inspections
… if the Department of Agriculture and Markets (Department) is adequately monitoring the inspection of dairy processing … through July 21, 2014. Background The Department’s mission is to foster a competitive food and agriculture industry that … and Dairy Services Unit (Unit) within the Department is responsible for inspecting the State’s dairy industry. …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsHate Crime Reporting
… 12, 2014. Background New York State Executive Law requires all State, city, and local police agencies (agencies) to … this data to the Federal Bureau of Investigation (FBI) for its collection and publication. Hate crimes are … hate crimes during a reporting period, Division policy is to contact each delinquent agency at least three times via …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingTown of LeRay – Justice Court (S9-14-5)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February … Town of LeRay Justice Court S9145 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Comptroller DiNapoli Releases Municipal Audits
… payments were not adequately supported and leave time was not properly accrued. More than $6,000 of overtime paid to the chief and a patrolman was not adequately supported by appropriate time sheets. Two … 27 percent of water produced by the village’s water system was billed to customers. Town of Jefferson – Selected …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases May State Cash Report
… below the latest projections. In both cases, the decline was primarily due to lower personal income tax collections, … Fund ended May with a balance of $3.1 billion, which was down more than $4.6 billion from a year earlier and the …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportDiNapoli Releases February State Cash Report
… to move the state toward real structural balance going forward,” DiNapoli said. The state spent $127.8 billion … spending growth has come primarily from Medicaid and other public health costs as well as education. Year-to-date tax … DiNapoli has created several tools to allow the public to better track government spending, contracts and …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion … the first quarter of 2023, growing 7.1%. “Growth in local sales tax collections slowed in the second quarter, returning … Counties: Forty-nine out of 57 counties had year-over-year sales tax increases during the second quarter, totaling 2.4% …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterX.1 Overview – X. Guide to Vendor/Customer Management
… to register vendors and customers with New York State. VENDOR The Statewide Vendor File is a centralized repository designed to maintain … and necessary details on all policies related to: Vendor Registration Maintenance of Vendor Records Single Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overview