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Opinion 2000-10
… this chapter" (emphasis added), that is, notwithstanding only the provisions of the General Municipal Law. There is … our opinion, chapter 41 takes precedence over section 6-l only insofar as the two statutes are in conflict (id.). After … provided, the pedestrian walkway was constructed using only Federal and State funds. Under these circumstances, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Planning
… of where you are and what you would like your life to be in the future. However, having goals is one thing — … to do. You need to determine how much income you will need in retirement. The first step is to draw up a list of all … Security income of 20 percent of pre-retirement earnings. In our example, the combination of Social Security and …
https://www.osc.ny.gov/retirement/members/planningIX.6.E Education Department - G5 System – IX. Federal Grants
… that is strictly enforced by the system. Since OSC BSAO draws down funds based on expenditures that are recorded in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemConstitutional Amendment
… for the construction of sewage facilities in determining current local debt limitation. Memo Bill Text Status … for the construction of sewage facilities in determining current local debt limitation …
https://www.osc.ny.gov/legislation/constitutional-amendmentXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… AND POLICIES Business Units must select the appropriate voucher style when entering payments in the Statewide … Online Business Units Business Units should only use the voucher styles listed in the chart below. “Reversal,” “Register,” and “Third Party” voucher styles are not used. Voucher Style Description of Use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleOmnibus Procurement Amendments
… competitive negotiation concluding with a best and final offer; clarifying the use of best and final offers for invitations for bids and requests for …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Veterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely … must remember the sacrifices countless Americans have made on our behalf, putting their lives on the line and leaving family and loved ones behind to … On Tuesday we honor the men and women who have bravely served …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… I want to thank Assemblyman Magnarelli and Sen. Marchione for sponsoring this proposal and helping implement reforms …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… manner. Determine whether the Town credit cards were used for appropriate purposes. Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a … totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely manner. Enforce the …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Town of Seneca Falls - Procurement (2018M-143)
… complete report - pdf] Audit Objective Determine if goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Town officials may not … officials should: Consider revising the procurement policy and procedures to specify documentation requirements, and …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Plattsburgh City School District - Procurement (2019M-198)
… Determine whether District officials procured goods and services in accordance with Board policies and applicable … procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, … a combined total of $178,247 during the audit period, the services from six providers, who were paid $163,497, were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Mooers - Procurement (2020M-55)
… policy and applicable statutory requirements. Key Findings Of the nine purchase contracts totaling approximately $1.3 … not procured in accordance with statutory requirements. Of the 15 purchase and public works contracts totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Rushford - Procurement (2020M-43)
… statutes. Key Findings Of 59 payments totaling $632,000, two purchases totaling $175,000 were not competitively bid as required. Of 55 purchases …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Brewster Central School District - Professional Services (2019M-235)
… Key Finding District officials did not seek competition for professional services from three of the 10 professional … of professional service providers to determine the need for new requests for proposals (RFPs). District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… Superintendent Adrienne A. Harris today announced the approval of Spring Bank’s Red Hook Branch as a Banking … Superintendent Adrienne A Harris today announced the approval of Spring Banks Red Hook Branch as a Banking …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… to first-degree grand larceny in April, was sentenced yesterday before Queens Supreme Court Justice Joseph Zayas to …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeNYC Budget Benefiting From Strong Tax Collections
… total of nearly $4.7 billion through FY 2022). However, only a small share of the savings are projected to come from …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsState Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… access to graduate education is cut off, the loss is not only fewer degrees, but a weakened talent pipeline that …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opComptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… scheme. Rapfogel personally stole $3 million and used the money to fund a lavish lifestyle. “This sentence sends the … and find those individuals misusing the public's money." From 1993 to 2013, Rapfogel served as the head of Met … Larceny in the First Degree (a class B felony), Money Laundering in the Second Degree (a class C felony), Criminal …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-council