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Opinion 2002-3
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dock Districts (expansion of activities to include maintenance and operation of recreational … A town board may not expand the activities of a public dock district to include maintenance and operation of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Public Health – 2021 Financial Condition Report
… spending by $693 million (8.3 percent) to $7.7 billion in SFY 2020-21. Federal COVID relief legislation shifted $3.4 billion in State Medicaid costs and $754 million in local Medicaid costs to the federal government. Compared …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Union Free School District – Procurement (Erie County) The board and district officials did not always procure goods … services in a competitive manner. Officials did not update the procurement policy or ensure that employees followed …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… School District and the Warsaw Central School District . “In an era of limited resources and increased accountability, … auditor did not always ensure that purchases were made in compliance with the policy or require district officials … support cooperative service agreement, which resulted in errors in reporting reimbursable expenditures to the New …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… Retirement Fund (Fund) has committed an additional $1.2 billion to its emerging manager program, increasing the … with the state pension fund,”said DiNapoli. “The recent $1.2 billion in commitments to the program will help strengthen … Advisors. “We commend Comptroller DiNapoli for the Fund’s vision and commitment to utilizing emerging managers to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programComptroller DiNapoli Releases Municipal Audits
… $50,439 that were not adequately supported. Town of North Salem – Agricultural Exemptions (Westchester County) The …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsOpinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 98-20
… the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE … of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, … otherwise qualified individual may be assigned to a fire police squad immediately upon becoming a member of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 2002-14
… of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW §§1-102(5), 4-400(1)(l), 4-412(3)(3), 5-524: A village may incur reasonable expenses for the primary purpose … of pursuing a settlement of a claim against the village for property damage, even though work performed by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… when the economic consequences of transactions and events are reflected in financial statements. MEASUREMENT … which is concerned with the timing of transactions and events, a measurement focus identifies what transactions and events should be recorded. The measurement focus is concerned …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Municipal & School Audits
… for granting, changing and disabling network user account access. North Tonawanda City School District – … (Niagara County) District officials properly managed user account permissions in its financial application but did not properly secure user account access to the network or manage user account …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1952
… (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedMedian Income
… to 2024. This period, however, has also been marked by high inflation of 23.1 percent, according to the U.S. Bureau … Increase/Decrease Greene $65,967 $77,945 $11,978 18.2% High Increase Ulster $79,139 $86,271 $7,132 9.0% High … $67,129 $68,089 $960 1.4% Increase Chautauqua $57,622 $58,351 $729 1.3% Increase Livingston $73,239 $74,001 $762 …
https://www.osc.ny.gov/reports/median-incomeState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… State Police, the IRS and FBI brought Mr. Klein to justice today with his guilty plea. Klein will be ordered to repay …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaAccounts Payable Advisory No. 54
… Subject : Update - Voucher Mass Approval functionality available for lease vouchers … Operations (GFO), Chapter XII, Section 8.H – Voucher Mass Approval Guidance: The Statewide Financial System (SFS) has mass approval functionality available for Procurement Card …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalPeekskill City School District – Financial Condition (2015M-191)
… our audit was to review the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … approximately 3,600 students. General fund expenditures for the 2014-15 fiscal year totaled approximately $80 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… New York State Comptroller Thomas P. DiNapoli today announced a series of shareholder proposals … bargaining rights. The proposals were filed with Walmart Inc., CVS Pharmacy Inc., Netflix Inc., DoorDash Inc. and … and workforce practices, which includes independent contractors who have advocated for better compensation and …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Comptroller DiNapoli Releases School and Local Government Audits
… P. DiNapoli today announced the following school and local government audits have been issued. Town of Addison – … paperwork for the 37 new employees. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsPayroll Improvement Project Bulletin No. PIP-018
… 6 Calendar Year Tier 6 OT by Calendar Year V17 RTR Memo CP NYT/NBE/NYEAFT/BEF 285,000.00 NYC Plans Pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Chenango … procedures related to the timekeeping system, enforcement is handled at the departmental level and has resulted in …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits