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Adequacy of 2021 Budgets - Essex County (S9-21-9)
… increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village … was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the … Village of Altmar Apparent Misappropriation of Funds 2013M331 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43City of Yonkers – Budget Review (B6-16-11)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2016-17 and the related justification … operating and debt service funding of $570.3 million for the Yonkers Public Schools and $546.1 million for the …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… District’s controls are adequate to ensure that financial activity is properly recorded and reported to safeguard … bank reconciliations and no one compared the financial activity recorded to the bank statements and/or cancelled … with a monthly report, but it lacked certain financial activity and comparisons. For example, it did not contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialWelcome Center and Rest Area Planning and Implementation
… plan for highway facilities for the traveling public, and whether the capital projects are properly planned and implemented. The audit covered projects on the Department’s plan between January 1, 2014 and May 19, 2017, and subsequent work completed by the … plan for highway facilities for the traveling public and whether the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationOpinion 90-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (criteria and procedure for determining "responsibility" of lowest bidder) EDUCATION LAW, §305(14); GENERAL MUNICIPAL … Whether the school district based solely on the allegations of these residents may find the bus company not to be a …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 2004-9
… GENERAL MUNICIPAL LAW §103(8); PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" … Hospital Review and Planning Council (see 10[C] NYCRR 400.4), to enter into contracts and make arrangements among … Memoranda in Support of S.7631-A/A.10572-A of 1992; Memorandum of the New York State Office For the Aging to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 88-50
… and small holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a … and small holes, and clean and refinish the interior of a water storage tank depends on whether the work is more in the … fund to pay for work on a 15 year old 250000 gallon water storage tank …
https://www.osc.ny.gov/legal-opinions/opinion-88-50DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… State Comptroller Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of Transportation and the Federal Railroad Administration to strengthen safety measures to prevent oil spills and other … inspections, but incidents such as the recent derailment in Ripley, N.Y. demonstrate that the risk of a disaster …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersOpinion 2000-17
… for individual categories of estimated construction work to be performed in the aggregate for districts in several towns. You ask whether, pursuant to Town Law §§197 and 197-a, a town, on behalf of a water … year for the town and for any other towns that may wish to so contract with the authority. Bids would not be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 99-8
… - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes (imposition of fees by town for … town to distribute copies of the minutes of the town board meetings to individuals on a subscription basis …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a town board member who also serves as the head village mechanic would have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Contribution Rates – Employer Contributions and Rates
… tier and retirement plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesDiNapoli: State Pension Fund Value $192 Billion
… pension fund is at a record value based on prudent long term asset allocation. We continue to manage one of best … strategy performed well, with private equity and real estate delivering returns of 7.02 percent and 10.68 percent. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionAdvisory Council for the Retirement System
… Stephen J. Acquario Executive Director NYS Association of Counties Heather Briccetti Mulligan President & CEO Business … NYS School Boards Association Bryant Kolner President Alliance of Public Retiree Organizations of New York Diana …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemComptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… similar behavior. I thank Attorney General Schneiderman for his work on this case and commend him for his efforts in our Operation Integrity partnership to … held all of the Met Council conspirators accountable for their roles in this massive theft, which ripped off some …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… page is attached . The Comptroller approval may be in the format of a wet signature, a signature stamp, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageXI.18.E Public Officers Law – XI. Procurement and Contract Management
… FORMER NYS EMPLOYEES In accordance with Public Officers Law §73(8)(a) (POL 73), former State employees are subject to … whether a vendor is a State employee. Public Officers Law, section 73 (4)(a) states that: [n]o statewide elected … legislative employee or political party chairman or firm or association of which such person is a member, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-law