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Opinion 2003-4
… a fire district may authorize payment of a claim arising from a purchase order issued by one fire commissioner for the … a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App Div … policies and procedures when competitive bidding not required]). Section 174(2-a) provides that the duties of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4State Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Marathon Joint Fire District – Investment Program (Cortland County) District officials did not develop and manage a comprehensive investment program. The board did not develop and adopt a comprehensive written investment policy as required by state law until the end of …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Oversight of Supportive Housing Falls Short
… released three audits of supportive housing providers for New Yorkers with mental illness, which found that a lack … by the state Office of Mental Health (OMH) allowed not-for-profit providers to bill for improper expenses, such as … to three of its executives and an average of $1,092 to all of its other employees. DiNapoli’s audit also found the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Bolivar , Circleville Fire District , Town of Clarendon , … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsTown of Seward – Financial Management (2016M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … how to manage annual operating surpluses. … The purpose of our audit was to evaluate the Towns financial management for …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353DiNapoli Releases Annual IDA Report
… value of nearly $136 billion in fiscal year end (FYE) 2023, an increase of 3.1% or over $4 billion, from the prior … to rising IDA project values, which reached new highs in 2023 despite a modest decrease in the number of active … report also highlights other notable IDA activity in FYE 2023, including: Of the 4,282 active IDA projects, 2,670 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… are put at risk. Now more than ever it is important for good people to come to the aid of the planet. We also … moving forward, and I am committed to finding a way to pay for it." "In Rhode Island, government, non-profits and the … of climate change and provide a more certain future for our health, our environment, and economy." "Repealing the …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerDiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… on our state and, more importantly, on our residents. No disease is more far reaching or invasive than diabetes and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… properly accounted for the Village’s cash receipts and disbursements during the period June 1, 2009 to May 31, … located in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. In July … a public referendum on dissolving the Village government and merging operations with the Town of Albion. The Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Essential Policy Elements – Travel and Conference Expense Management
… typically reimbursable such as hotel room charges, mileage allowances, taxi and rental car expenses, and … for various types of travel expenses, including a maximum rate for lodging and meals and, where appropriate, the … under which exceptions to these maximums will be granted. Mileage reimbursement rates for employee use of personal …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… The Albany Times Union today, urging the state Legislature to act on his proposal to create an optional investment pool to help fund retire health insurance and other post …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
https://www.osc.ny.gov/files/local-government/data/pdf/2001orptbook.pdfOpinion 99-4
… of town) WORDS AND PHRASES -- "Dispose of" (meaning of for purposes of General Municipal Law, §858[3]); (as … to a proper IDA project and are intended primarily for the benefit of that project. Also, an IDA may utilize the … agency ("IDA") to make a grant of its funds to the town for whose benefit the IDA was established. You indicate that …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Town and village courts play a vital role in the New York State Unified Court System, as … misdemeanor and traffic cases and are responsible for imposing and collecting a wide range of fines, surcharges … governments to explore consolidation of justice courts, when practicable. In these cases, towns and villages should …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsOpinion 2010-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for village park and other recreational purposes. You state that the portion of the parcels to be dedicated for …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0DiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… of Village of Candor Mayor Eric Halstead for stealing from the village’s General Fund. “Mayor Halstead was … that Mayor Halstead had made regular cash withdrawals from the village’s General Fund which were recorded by the Village as either “ATM Withdrawal” or “Mayor’s Discretionary.” The discovery was …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageSome NY Schools Not Reporting Bullying or Harassment
… students from harassment and discrimination based on gender, race, religion, sexual orientation or gender identity, according to an audit released in Rochester today by New York State Comptroller Thomas P. … school year. Read the report , or go to: http://osc.state.ny.us/audits/allaudits/093018/16s28.pdf Background DASA seeks …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentPension Contribution Rates to Decrease for Fiscal Year 2015-16
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) will decline … a change in the mortality improvement assumption from Society of Actuaries Scale AA to MP-2014. The recommendation …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Brentwood Public Library , Emergency Service Communication … , Village of Milford , Village of Nassau and the Town of Pendleton . "In today's fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2