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Opinion 90-58
… §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee in the employee's … from municipal employees who are hired or confirmed by the official or a board of which the official is a member. …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 99-11
… recognition of long-time service - framed municipal bond) PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to … LAW, §§1709, 1804; STATE CONSTITUTION, ARTICLE VIII, §1: A school district, as part of a personnel management program, … may present a framed, cancelled bond issued by the school district to retiring teachers as a token of …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 89-16
… custody of these moneys should not permit expenditures for illegal or improper purposes. Should the members decide to … fire insurance tax moneys could not be expended for illegal purposes or purposes contrary to public policy (see … purpose which the treasurer, in good faith, believes to be illegal or improper, even if the expenditure has been …
https://www.osc.ny.gov/legal-opinions/opinion-89-16DiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… As a result, regions like New York City and Long Island are facing significant budget shortfalls.” DiNapoli’s … of the CRF through June 30 (see Figure 2), many of which are located in the regions hit hardest by COVID-19. …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Licensing and Monitoring of Proprietary Schools
… a broad range of disciplines, such as business, computer/information technology, and English as a second language. The … they look for math errors. Because students rely on this information to make decisions, OEDSs that contain … procedures to ensure that pre-licensed schools’ financial information and licensed schools’ financial statements are in …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOpinion 88-40
… for a joint service are held in the custody of the fiscal officer of one of the participants, the agreement may also … pursuant to this section, a fiscal year commencing on the first day of August, may, at any time determine, by … resolution, to change to a fiscal year commencing on the first day of June." We assume that the village has a fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Financial Data: How can we submit a data request?
… Requesters can either phone the Local Government and School Accountability (LGSA) Help … Line at 1-866-321-8503 or 518-408-4934 or e-mail requests to the LGSA’s Service Request mail box . When possible, it is … contact customers to discuss requests. … Financial Data How can we submit a data request …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestOpinion 89-63
… in Supreme Court, a County Court, the Civil Court of the City of New York or the City Courts outside of the City of New York. …
https://www.osc.ny.gov/legal-opinions/opinion-89-63DiNapoli Calls on Companies to Increase Board Diversity
… Advisor — seeking increased board diversity, inclusive of sex, race, ethnicity, age, gender identity and sexual … companies seeking increased board diversity inclusive of sex race ethnicity age gender identity and sexual orientation …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityState Comptroller DiNapoli Releases School District Audits
… could not explain how the finance committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in it levying more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item such as miscellaneous receipts
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentState Comptroller DiNapoli Releases School District Audits
… weaknesses were communicated confidentially to officials. White Plains City School District – Financial Management …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsCharter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Comptroller DiNapoli Releases Municipal Audits
… did not enter into a written agreement with the IT vendor for services provided to the village. Auditors also found … $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the town paid for her health insurance coverage totaling $30,876 from April …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … by $13.4 million based on past settlement rates. In addition, the District does not have a comprehensive …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0DiNapoli: New York Sends More Money to Washington Than It Gets Back
… ranked third among the states behind California and Texas. New York’s balance of payments with Washington varies … highest for direct payments behind California, Florida and Texas. New York’s total included approximately $56.7 billion … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backOpinion 94-18
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers and Duties (conveyance for … FIRE DEPARTMENT -- Villages (existence of fire companies in villages as resulting in incorporation of fire department) … take steps to ensure that the conveyance is upon the best or most beneficial terms to the village (see, e.g., 1994 …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Management of Indoor Air Quality for Individuals With Asthma
… About the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common and costly diseases, … for 3,524 deaths. There is no cure for asthma, but it can be managed with treatment and proper prevention of …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … – Conflict of Interest and Claims Auditing (Delaware County) The board did not make sure there weren’t prohibited … accounting records during the tenure of the former court clerk. The elected justice did not segregate the duties of …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… to gut the Environmental Protection Agency's budget by 31 percent and roll back protections for clean air and … action would decimate 40 years of work to reduce pollution in America, pushing our country backwards. "Delaying, … and threatens the long-term profitability of the companies in which the New York State Common Retirement Fund invests." …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-order