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Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as outlined above with respect to transfers …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-8
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of … by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of … STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Forks Fire District #3 - Financial Planning (2018M-20)
… Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Omnibus Technical Corrections
… System be notarized (acknowledged); categorizing certain funds as joint custody; authorizing regulations for new …
https://www.osc.ny.gov/legislation/omnibus-technical-correctionsVII.2 Miscellaneous Receipts / Accounts Receivable Receipts – VII. State Revenues and Appropriated Loan Receivables
… a payment by a state agency as the result of court ordered settlement, restitution, fine or other adjudication requires … In addition to the required form AC 3312-S, a copy of the settlement agreement, or similar document, should be attached … as a number of different types of revenue depending on the settlement agreement terms. Agencies should contact BSAO to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receiptsNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund’s (CRF) overall return … 2016, with an estimated value of $186 billion, according to New York State Comptroller Thomas P. DiNapoli. "The state pension fund enjoyed a solid third quarter and, barring a significant downturn, is …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… the trust of her community," DiNapoli said. "Thanks to my investigators and auditors working with the Sheriff's … said. "We will continue to aggressively investigate these cases to bring justice to those who take money from these … New York State Comptroller's Office and have worked many cases together in the past and value their immediate response …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… taxpayers and stole over $87,000 intended for children's health,” said Attorney General Eric Schneiderman. “This is … employee fringe benefits and continuing medical education (CME) credits. AAP-II received more than $1.5 million in state …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftAccounts Payable Advisory No. 37
… agencies had not reconciled charges timely and because the funds were lapsing, OSC and SFS had to perform special … use of the credit cards and to ensure agencies to not lose funds at the end of next fiscal year end. As a reminder, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… condition or services were rendered prior to the lapsing date. For more information on determining when the liability was incurred on vouchers, … to Chapter XII, Section 5.G – Entering the Appropriate Obligation and Accounting Dates on Vouchers . For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsComptroller DiNapoli Releases School Audits
… County) District officials properly accounted for employee leave accruals and made accurate separation payments … a five-year plan beginning in 2012-13 to reduce the retirement contribution reserve account by appropriating …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Statement on New York City Financial Plan
… and bonuses in the securities industry are not sustainable at these levels and industry employment has lagged national … and beyond." Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed an audit of the Village of Brookville , Village of Canajoharie , … Library , Rockland County and Town of Saugerties . “In today’s fiscal climate, budget transparency and … controls over investments and certain other key financial areas. Library officials do not review or approve financial …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsCity of Lockport - Budget Review (B19-1-7)
… an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7State Comptroller DiNapoli Releases Municipal Audits
… Plattekill Public Library – Procurement and Investment of Funds (Ulster County) The board did not always comply with … decisions to the library’s committee and by ensuring funds were properly invested. Village of Suffern – Budget …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1City of Newburgh – Budget Review (B19-6-11)
… layoffs in 2019, and may not be sufficient if the layoffs do not take place until 2020. The budgeted $50,000 for …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Technology Transfer Program and Royalty Payments
… Objective To determine if the Research Foundation for the State University of New York (Research Foundation) … in the transfer of technology and royalties received for intellectual property developed at SUNY campuses. The … interest in the transfer of technology and royalties for projects developed at SUNY schools. We found the Research …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsCollection and Use of the Motor Vehicle Law Enforcement Fee
… Financial Services (Department) has collected, accounted for and distributed all Fee revenue due to the State and … Department. About $18.8 million was deposited into a fund for the Division and the remaining $366 million was deposited into a fund for the State Police. The Division funds grants to assist law …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-fee