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State Comptroller DiNapoli Releases School District Audits
… manage fund balance and reserves. The board’s actions to manage fund balance were not transparent and made it appear that the district needed to both increase taxes and use appropriated fund balance to … fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Financial Management Practices
… Hudson River and the Black River to reduce flooding caused by excess run-off and to augment river flow at times of … limitations, including one project that had been mandated by the Federal Energy Regulatory Commission (FERC) in 2007 … generate more revenue and become more efficient by strengthening its practices over past-due assessments, …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesOpinion 2004-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of the partnership, and if the board member, directly or indirectly, receives no benefit from the monies paid by … the law partner is engaged as an independent contractor or employee. The district's code of ethics, however, should …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-62
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … layer; a landfill gas control system; and, in certain cases, a perimeter gas collection system, a leachate …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2000-1
… to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to pay … to the village through error or mistake and to which funds the village is not entitled". Since the case at hand …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Public Health – 2023 Financial Condition Report
… restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2023, nearly 9.4 million individuals or … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthComptroller DiNapoli Releases Municipal Audits
… Village of Catskill – Financial Oversight (Greene County) Village officials have not adequately monitored the … be out of balance by nearly $7 million. In addition, the board has not developed a multiyear financial plan or capital … of Mastic Beach – Treasurer’s Office and Credit Cards (Suffolk County) The treasurer did not provide board members …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… to demonstrate they are prepared for the transition to a low-carbon economy, New York State Comptroller Thomas P. … the energy transition, we must align our investments with a profitable and dynamic future,” DiNapoli said. “The shale … Financial Disclosure (TCFD) as an industry that may be most affected by climate change and the transition to the …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesOpinion 90-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … bridges and must keep them free from obstructions caused by snow (Highway Law, §140[1], [2]). For this purpose, towns … In the latter two instances, the private benefit received by the property owner is only incidental to the primary …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Selected Financial Management Practices
… plan to maximize year-round utilization of its facilities for local economic benefit of the community, and to minimize … the Lake Placid Regional Winter Sports Committee, a not-for-profit organization. Of this amount, $1.7 million was originally promised in 2009 by a local not-for-profit organization from a grant it would receive from …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… (Fund) committed an additional approximately $2.4 billion to three funds as part of its Sustainable Investments and … Thomas P. DiNapoli, trustee of the Fund, announced today. To date, the Fund has deployed over $26.5 billion, toward its goal of $40 billion, to specific investment opportunities in the SICS Program. The …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programOpinion 88-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 194(1)(b), 198, 201, 202, 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property owners to connect … and maintaining a district are, to the extent not raised by user charges, a charge upon all the properties in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-30DiNapoli: Wall Street Bonuses Declined in 2010
… This video tells the story Cash bonuses paid to New York City securities industry 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 estimate released today by State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Debt – 2021 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that … grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the State reported … authorized, voter-approved general obligation debt, a decrease of 11.9 percent since SFY 2016-17. $58.7 billion …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtOpinion 95-18
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … prescribes the procedure for the sale of burial lots but is silent with respect to the imposition of maintenance fees. …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Facilities (procedure for acquisition of real property by district governed by separate board) IMPROVEMENT DISTRICTS -- Property …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCleveland Hill Union Free School District – Financial Management (2017M-235)
… through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in … with applicable statutes. … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … has not established a claims auditing policy. The City’s payroll clerk performed incompatible payroll duties without …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210