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New York State Comptroller DiNapoli Statement on MTA Finances
… ensure it is well-prepared for the challenges that will emerge later. My office is analyzing the plan and will …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesCapital – 2023 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … $1.2 billion (20.3 percent). Transportation accounted for 51.1 percent of all capital projects spending in SFY … years earlier. The increase is largely related to spending for the Metropolitan Transportation Authority. Education, up …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… bonds refinance outstanding General Obligation debt issued for transportation, environmental and other purposes. “Thanks … Morgan Stanley & Co. LLC. Specifically, the sales were for $211.4 million of bonds maturing in 2020 through 2024 … cost bid of 3.034202 percent. A summary of bids received for the Series 2019B Taxable Bonds can be viewed here: …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsState Agencies Bulletin No. 1078
… Employees should monitor the plan website or newsletter for future announcements regarding this feature. Check/Advice … Deductions” heading sections of the check/advice statement for all employees who make a current year contribution to the … “Before Tax Deductions” or “After Tax Deductions” section for those employees who elect to make contributions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsOpinion 2005-9
… -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, 1914, 2102-a: A … a school district or a BOCES who is elected or appointed for a term beginning on or after July 1, 2005, must, within … Law §2102-a[1]). The term “board of education” is defined for purposes of section 2102-a to include the governing body …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-68
… CONFLICTS OF INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest (application for subdivision approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application for subdivision approval constitutes a "contract" with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Tax Cap Compliance
… General Information for Filing: File tax cap compliance form online (Accessible … Filing website Enrollment Instructions [pdf] Instructions for reporting tax cap compliance data [pdf] Education Law …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceState Police Bulletin No. SP-97
… automatically increase the biweekly deduction to $27.71 for Dues (Code 227 ) and $26.55 for Agency Shop Fee (Code 236 ). Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-97-new-york-state-police-investigators-association-nyspia-dues-and-agencyState Police Bulletin No. SP-85
… automatically increase the biweekly deduction to $26.12 for Dues (Code 227 ) and $25.03 for Agency Shop Fee (Code 236 ). Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-85-dues-and-agency-shop-fee-increase-new-york-state-police-investigatorsDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… score which ultimately drives final classifications. For the fiscal year ending 2018, the cities of Amsterdam … score. In January, DiNapoli released fiscal stress scores for school districts. In September, his office will release scores for municipalities with a calendar-year fiscal year, which …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdState Comptroller DiNapoli Releases School Audits
… limit, the board allowed it to exceed the statutory limit for the past three years. As of June 30, 2017, unrestricted … all of the purchases reviewed by auditors appeared to be for appropriate purposes, claims were not adequately audited … (Otsego County) Auditors commended district officials for identifying opportunities to increase revenues and …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… The board has not established a computer use policy for employees to define appropriate user behavior or … to ensure the security of the District’s IT system. For example, the treasurer has administrative rights to the … software application, which creates the opportunity for the manipulation and concealment of transactions. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1DiNapoli: Fiscal Stress Remains Low Among Villages
… score which ultimately drives final classifications. For the fiscal year ending 2017, the city of Long Beach … score. In January, DiNapoli released fiscal stress scores for school districts. In September, his office will release scores for municipalities with a calendar-year fiscal year, which …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesOpinion 93-18
… Program (circumstances requiring referendum on program for fire company in fire protection district) VOLUNTEER … district in the town. The authority and procedures for establishing a service award program are set forth in … governing board shall establish a service award program for the volunteer firefighters of the fire departments or …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 94-11
… a dinner and coincides with the annual inspection dinner for the fire company or companies within the district. You … commissioners of a fire district to expend district funds for a celebration of the anniversary of the creation of the … §64[14]; General City Law, §13-b, authorizing expenditures for such celebrations in counties, towns and cities, …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 1,115,632 1,074,831 16,812,584 Fund balances: Reserved for: Inventories 182,821 182,821 Liens … $13,616,035 $10,478,037 $10,698,303 Amounts reported for governmental activities in the statement of net assets … Other long-term assets are not available to pay for current-period expenditures and therefore are deferred in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Read the Fine Print on Your New Gift Card
… this holiday season to read the fine print on gift cards for details about fees and expiration dates. While some gift … charge inactivity fees unless the card has been inactive for at least 12 months. All terms and conditions for a card must be disclosed directly on it and gift cards …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardDual Employment
… through February 6, 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 … among multiple facilities. Employees may also work for other government agencies subject to certain restrictions … policies and procedures are followed. Other Related Audit/Report of Interest Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … authorizing payment. Although payments appeared to be for district purposes, when checks are routinely disbursed … a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal Oversight …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 91-33
… (maintenance by county treasurer of common bank account for separate bail deposits); (duty of superior court to … account); (maintenance of common bank account for separate bail deposits); (applicability of 2% bail fee to … must be deposited in interest-bearing accounts. Funds held for particular actions or proceedings may be pooled into a …
https://www.osc.ny.gov/legal-opinions/opinion-91-33