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Opinion 96-18

… or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers and Duties (advisory … should become a city. It has been consistently held in this State that a municipality may not submit a question to a referendum, either advisory or binding, in the absence of express statutory authority ( McCabe v …

Comptroller DiNapoli Statement on Earth Day 2015

… Thomas P. DiNapoli urged businesses and government to seek creative solutions to climate change that create … DiNapoli has taken a leading investor role in seeking better corporate environmental practices. He has consistently … energy companies at their annual meetings to report how they are responding to climate change and the risks it …

Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)

… Purpose To assess the extent of implementation, as of January 10, 2013, of the 57 recommendations included in our series of 15 audits …

Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)

To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90

Connetquot Public Library – Cash Disbursements (2017M-125)

… Ten purchases totaling $3,661 made on three credit card claims either contained a confirming purchase order (PO) or did not have sufficient supporting … the types and amounts of expenditures that can be made with petty cash and reduce the petty cash account to the …

Medgar Evers College – Controls Over Bank Accounts (Follow-Up)

… did not have any of the required notification forms for these accounts. Additionally, our inquiry of banks … were unsupported. In some transactions funds were not used for their intended purposes. Key Finding We found MEC …

Sagaponack Common School District - Fund Balance Management (2018M-53)

… and the Board has not outlined the rationale, objective, funding level and conditions under which each will be used. Key … Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or …

Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017

… on the overpayments identified, DOL assessed $1,852,169 in penalties to claimants who made false statements or … not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in overpayments owed by State employees and identify an …

Overview – Divorce and Your Benefits

… The New York State Court of Appeals has determined that retirement benefits may be … ends. Retirement benefits could be affected in any of the following ways: An ex-spouse may be entitled to a portion of the pension; A member may be required to name their …

Ordinary Death Benefit – New Career Plan

Ordinary Death Benefit – Police and Fire Plan

… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …

Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)

… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign … The Association issued 106 benefit checks totaling $49,545 to members or their families during 2013. While the claim … amend the special act, and revise the Association bylaws to define the manner of furnishing relief to disabled members …

Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)

… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts …

East Aurora Union Free School District - Procurement (2023M-125)

… Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested … retain documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100 percent of …

Village of Sidney – Financial Activities (2023M-14)

… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …

Town of New Albion – Town Supervisor's Financial Duties (2023M-46)

… with delegated responsibilities and ensure the delegations do not conflict with laws regarding incompatibility of …

West Webster Fire District – Financial Management (2023M-23)

… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …

Wheatland-Chili Central School District – Network Access Controls (2023M-7)

… a written agreement with a detailed list and explanation of services and responsibilities. District officials …

Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)

… update document (AUD) was filed 310 days late and the 2021 and 2022 AUDs were not filed. Furthermore, the …

Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)

… a separate Comptroller investigation involving the former clerk of the works. In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local …