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Opinion 92-7
… discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax … associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may expend foreign … and his or her family. You ask whether the Fishkill Exempt Firemen's Benevolent Association may expend foreign …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law relative to … in municipal "contracts" (see General Municipal Law, §§800-805). For this purpose, a "contract" includes any express … agreement with a municipality (see General Municipal Law, §800[2]). A municipal officer or employee has an interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… DiNapoli identified issues that could hinder SED's efforts in this area. "Students who frequently miss school are often … But given how vital it is for our children to be in school and learning, I urge the department to do even more … as missing at least 10 percent of enrolled school days in a year for any reason – excused or unexcused. SED figures …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismDiNapoli Announces New $7 Million Investment in Northern Ireland
… In the last couple of years our economy has grown from strength to strength and this added investment, combined … “This commitment, combined with the new investment from Invest NI and the existing commitments of Invest NI and … Common Retirement Fund, the third largest public pension plan in the United States with more than one million members, …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… at $38.7 billion just four months ago have been reduced to $3.4 billion, according to a report released today by State Comptroller Thomas P. … resources are used for critical infrastructure projects to reduce debt issued and to bolster reserve funds beyond … at $387 billion just four months ago have been reduced to $34 billion according to a report released today …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesState Comptroller DiNapoli Releases School Audits
… School District , Hudson Falls Central School District , Mount Sinai Union Free School District , Oyster Bay-East Norwich … (Rensselaer County) Auditors found vehicle fuel inventory records are not maintained; vehicle mileage records are not …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… a six-year tenure. "Under Vicki’s direction, the state pension fund has produced impressive investment returns, … retirees and families who rely on the Fund for financial security," DiNapoli said. "Since Vicki joined us, she has … other achievements, they have integrated environmental, social and governance factors into our investment processes, …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Brentwood Public Library , Emergency Service Communication … at Open Book New York . Track municipal spending, the state's 145,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… collections declined in 30 of the 57 counties outside of New York City last year, according to a report issued today … to 2014. But the increase was nearly exclusively driven by New York City, which saw an increase of $487 million. “The … source slip further.” DiNapoli’s report found outside of New York City, growth in local sales tax collections was a …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the two recommendations made in our audit report, United … Empire Plan Drug Rebates (Report 2014-S-62). Background The New York State Health Insurance Program (NYSHIP) provides … To determine the implementation status of 2 recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… Selected Operating and Administrative Practices at the Bureau of Narcotic Enforcement (Report 2011-S-19). Background … report, issued November 21, 2012, examined whether the Bureau of Narcotic Enforcement (Bureau) was effectively and efficiently combating …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… invested in the company through Trillium Group, a managing partner for the In-State Program, in 2010 ($500,000) and in … jobs within the region," said Kevin Phelps, general partner for Trillium Group. The In-State Private Equity …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundCompliance With the Clery Act
… 29 State-operated colleges accurately reported crime statistics and published other relevant security and … which requires colleges and universities to disclose crime statistics and security policies to help the public make … about college safety policies and procedures and crime statistics for the three most recent calendar years, based on …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actAmusement Park and Fair Ride Safety
… site visits to conduct inspections of rides across the State. In 2013 alone, Department staff performed more than 9,000 individual inspections on about 1,700 different rides. The results of each … rides offered at fixed-base amusement parks, the New York State Fair, and the many county fairs operated across the …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyImplementation of the Security Guard Act (Follow-Up)
… including 67,308 original applications and 98,602 renewal applications. According to the Division, there were a … where security guards were no longer active. Lastly, 24 renewal applications had not been received within the defined …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followComptroller DiNapoli Releases School Audits
… adopted budgets that did not include estimated expenses for recurring revenues and realistic estimates for expenditures. As a result, the district has accumulated … and approved before payment, appropriately supported and for valid business purposes. However, two tuition claim …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Oversight of Sidewalk Sheds (Follow-Up)
… of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC Administrative and Building Codes, the Rules of the City of New York, and NYC Local Laws in order to promote the safety of all people …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Albion Central School District – Financial Management (Orleans County) The … $17.3 million or 47 percentage points. Chester Union Free School District – Information Technology (Orange County) …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… best practice, the governing board may provide the claims auditor with a job description and other guidance to communicate the claims auditor’s responsibilities, as long as such guidance is … placed or approved the purchase in question. The claims auditor should attend training specific to responsibilities …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorComptroller DiNapoli Releases School Audits
… School District , Otego-Unadilla Central School District and the Royalton-Hartland Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1