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Town of Bennington - Financial Management (2019M-249)
… multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure … requirements set forth in the law. Require more support for collections received, such as tickets or press-numbered …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231DiNapoli: New York on Better Financial Footing
… percent to 3.5 percent. DiNapoli noted both Moody’s and Fitch recently upgraded New York’s bond rating and moved the state’s outlook to stable. Both …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingDiNapoli: Wall Street Bonuses Declined in 2010
… employees declined by nearly 8 percent to $20.8 billion in 2010, about one third less than paid out in 2007 before the financial crisis, according to an … today by State Comptroller Thomas P. DiNapoli. The decline in the cash bonus pool reflects changes adopted by the …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010DiNapoli: External Risks Threaten NYC Budget
… risks, it has record reserves to use if needed and Mayor de Blasio plans to expand the citywide savings program to … Trust, which now has a balance of $4 billion. Mayor de Blasio has indicated that the city will continue to expand …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetOpinion 88-9
… Town Law, §216 further provides, in part, that with respect to any district purpose which may be initiated …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 95-18
… no similar provision for a one-time maintenance fee (see 29 Opns St Comp, 1973, p 167; 2 Opns St Comp, 1946, p 714). … power, however, is limited by the doctrine of preemption ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… Services (DHSES) can do more to protect the state’s water systems from attacks and the threats posed by natural … Comptroller Thomas P. DiNapoli. “New York has thousands of water systems supplying drinking water but, as we’ve seen in other states, this critical …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Municipal Audits
… did not conduct the required annual audit of the clerk’s records. Town of Delhi – Highway Department Leave Records (Delaware County) Town officials did not accurately … totaling $6,520. The 2012 through 2020 annual update documents (AUDs) were not filed with the Office of the State …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2021 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly … Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the State reported the following debt levels: $2.2 billion of constitutionally authorized, voter-approved general …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtComptroller DiNapoli Releases School Audits
… District – Financial Condition (Suffolk County) Over a four-year period, the district consistently overestimated … 2014-15, total revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund … district has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 90-44
… both salary or wages and fringe benefits (see, e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian …
https://www.osc.ny.gov/legal-opinions/opinion-90-44DiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… received from the four upstate casinos fell significantly short of projections. The four casinos also fell short of their projections that they would create over 4,700 …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingState Agencies Bulletin No. 1955
… one year of the eligibility date may receive the 2021 payment upon the return from leave. The payment amount is based on the employee’s percentage prior to … of Environmental Conservation: $625 Director, Division of Law Enforcement 001330 Assistant Director, Division of Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1873
… one year of the eligibility date may receive the 2020 payment upon the return from leave. The payment amount is based on the employee’s percentage prior to … Environmental Conservation: $625 Director, Division of Law Enforcement – 001330 Assistant Director, Division of Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 96-15
… of a judgment rendered against the town as a result of the revocation of a building permit. In the case in question, the … provisions of 42 USC §1983, for damages resulting from the revocation of the building permit ( Town of Orangetown v … Division and the Court of Appeals indicated that the revocation of the building permit was within the purview of …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-9
… of negative impact on board member's business) GENERAL MUNICIPAL LAW, §§801, 806: A village board member who has a … the board member is not merely speculative and more than de minimis, the board member should not participate in the … planning board approval of an amendment to a town master plan which failed to include a proposed "floating" …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 93-14
… water district to provide a water distribution system to a new development and remitted the matter for a new hearing. Despite the reversal of the lower court's order, … the cost of the necessary facilities be considered at the new hearing, that the court was not foreclosing the …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 91-8
… on bonds) GENERAL MUNICIPAL LAW, §§800(2),(3), 801; LOCAL FINANCE LAW, §61.00(a); TOWN LAW, §177: When a … (see General Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in any contract with … payment thereof (see General Municipal Law, §800[2]; Local Finance Law, §51.00[3], [5]-[8]; see also NY Const, art VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-91-8