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Opinion 94-12
… This opinion represents the views of the Office of the State Comptroller at the time … to construct, maintain and operate, with the lessee's own funds, a building on the vacant land, subject to … expense, to construct, maintain and operate a building on the property. Town Law, §176(14) authorizes a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Matter of Merton Simpson v. Department of Civil Service
… New York State Department of Civil Service administered a test called the promotion test battery from 1996 to 2006. A similar test was utilized in 1996 for some open competitive titles. …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… released the following statement today in support of U.S. Senator Elizabeth Warren's Climate Risk Disclosure Act . … perform in the changing world," DiNapoli said. "I applaud Senator Warren for drafting this vital legislation. If the … a reality. Investors need the information required by Senator Warren's bill to succeed." About the New York State …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… yet since 2015 the MTA has only spent $56 million on pump rooms and other line equipment with another $189 million …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Central Valley School District , Cornwall Central … High School , Trumansburg Central School District and the Wappingers Central School District . “In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsDays Worked Calculator – Reporting Elected and Appointed Officials
… service credit to NYSLRS. For more information about how these results are calculated, go to Calculating Record … How to calculate days worked for elected and appointed …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/days-worked-calculatorBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… more effectively and help ensure that funds are not only safe but also available when needed. This structured …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Hannibal Central School District – Financial Condition (2017M-23)
… that the amount of the District’s fund balance is in compliance with statutory limits and reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Town of Ballston - Water Fund Financial Operations (2023M-60)
Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ballston-town-2023-60.pdfBudget Analysis State Fiscal Year 2008-09 - Review of the Enacted Budget, June 2008
The State Fiscal Year (SFY) 2008-09 Enacted Budget Financial Plan increases All Governmental Funds spending by 4.8 percent over SFY 2007-08, to $121.6 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2008-09.pdfBath Central School District – Reserves (2016M-401)
Bath Central School District Reserves 2016M401
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Comptroller DiNapoli Releases School Audits
… clerk providing the leave accrual balances to employees on an annual basis, there are no periodic reviews performed …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1DiNapoli Finds Schools Falling Short on Emergency Planning
… filled with errors and plans not being shared with local law enforcement. In New York, the Safe Schools Against … planning requirements. The requirements outlined in the law and regulations do not apply to private schools. For the … communication and collaboration. See the audit for more commentary. Read the audit , or go to: …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… making sure inappropriate payments are stopped and that only the truly deserving get help.” DiNapoli’s auditors … 11, 2011, 130 days after the incarceration began, and only after DSS staff called the individual’s home and was …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsComptroller DiNapoli Releases School Audits
… School District , Lackawanna City School District , Shelter Island Union Free School District and the Tri-Valley … board has not yet developed a multiyear financial plan. Shelter Island Union Free School District – Financial … Central School District Lackawanna City School District Shelter Island Union Free School District and the TriValley …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… said. “Unfortunately, once again we’ve found another school that failed to spend the money properly and … can recover the misspent funds.” Shared staff at Starting Point Services divided their hours between the school’s … related services program. The state reimburses Starting Point, and other providers, for the cost of their SEIT …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesDiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… Comptroller Thomas P. DiNapoli announced that in response to a Common Retirement Fund shareholder resolution, Akorn Pharmaceuticals is taking action to prevent its products from being used in lethal injection executions and is asking any states that might have …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… support, payment processing, information services, telephone collections, and judgment enforcement. The current … written on summonses, such as bad addresses and false telephone numbers, contributes to collection difficulties. … enforce the collection of outstanding fees and fines. The number of calls to respondents had decreased materially from …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… created Dedicated Infrastructure and Investment Fund, only $857 million was actually moved, which significantly …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesLackawanna City School District – Financial Condition (2014M-119)
… borrowings. District officials do not prepare cash flow statements and therefore cannot assess the District’s … expenditures or revenue shortfalls. Prepare cash flow statements to ensure the District has sufficient cash … to provide a framework for future budgets and facilitate management of the District’s financial operations. The plan …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119