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Opinion 88-55
… that bear on the issues discussed in the opinion. FIRE COMPANY- Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts (requiring submission of fire company books for audit); (regulating fund raising … the audit of the books and records of the incorporated fire company which constitutes the village fire department …
https://www.osc.ny.gov/legal-opinions/opinion-88-55DiNapoli: Monster Beverage Needs To Diversify Board
… board nomination policies shouldn’t be buried somewhere only to collect dust,” said Shadé Brown, Sustainability …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… students. It was also a member of the eight-member Young Adult Institute Network, which also included YAI and the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as … DiNapoli found. “ESD has to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate accounting of its real estate portfolio and better disclosure explaining the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowOpinion 2000-19
… foreign fire insurance tax monies are used exclusively for the purposes set forth in the special act governing the … to making the elevator handicapped accessible may be paid for with foreign fire insurance tax monies. You ask whether a … may expend foreign fire insurance tax monies to pay for installation of an elevator in a building owned by the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 93-7
… requirements as a professional service. You ask whether a county contract to engage a firm to serve legal process on behalf of the county is exempt from the competitive bidding requirements of … (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , 179 AD2d 118, 581 NYS2d 885 lv …
https://www.osc.ny.gov/legal-opinions/opinion-93-7DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… to FY 2022-23, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. If … to promote agriculture in Central New York. It is overseen by a 13-member board, consisting of appointees from Onondaga, … The two renters it did have moved out. Auditors were told by authority officials the building is currently unrentable …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardDiNapoli Releases Subway Ridership Dashboard
… the New Yorkers returning to the subways are those who most need it, including many from The Bronx, Brooklyn and … on the city's recovery,” said Danny Pearlstein, director of communications and policy, Riders Alliance . “Just as … Black, and brown New Yorkers continue to rely on our precious mass transit system, even despite the pandemic,” …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdfOpinion 91-41
… or special law", it has been held that this language only applies if submission of a proposition to the electorate …
https://www.osc.ny.gov/legal-opinions/opinion-91-41V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that … and reports on its own transactional data. A business unit (BU) is a required PeopleSoft configuration item that … by “01.” A complete list of BU values; the RPT_SW_BUS_UNIT Reporting Tree, which supports the roll-up of BUs by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… and responds to outbreaks and how it collects and reports infection control data, among other recommendations. … Control Data Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … the financial software are not given to someone involved in financial operations. Routinely generate and review the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173State Comptroller DiNapoli Releases Municipal Audits
… ensure that certain credit card charges were supported, for appropriate purposes or paid timely. In addition, the … also incurred penalty charges totaling approximately $390 for late payments and $190 for interest. Hudson Housing Authority – Information …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsLife Changes: Why Should I Designate a Beneficiary?
… information to make sure your beneficiary designations are up to date and reflect your current desires. That’s where … provides access to your retirement account information. Sign Up or Sign In to view your current beneficiaries. Your Member …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryWebster Public Library - Board Oversight (2018M-125)
… Key Findings The Board did not: Audit private fund claims and did not approve other claims before payment. Provide … oversight of private funds. Adopt sufficient financial and IT policies. Key Recommendations Audit all claims, … funds claims, before payment. Adopt additional financial and IT policies and review and revise the bylaws and …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… missed opportunity for comprehensive reform to change our electoral system for the better." …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetOpinion 91-13*
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Leases (as constituting indebtedness for purposes … Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its governmental … created because of "the statutory provision that in no way can the city become indebted." ( id ., 36 NY2d at 618, 370 …
https://www.osc.ny.gov/legal-opinions/opinion-91-13