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Opinion 98-20
… opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, … may establish a reasonable minimum service requirement for appointment to a fire police squad, if the board …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 2002-14
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Compromise and Settlement … village property owners adjacent to the construction site reported that they were experiencing significant water … §1 of the State Constitution prohibits municipalities from giving or loaning their monies or property to or in aid …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in … is used as a practical measure of economic resources for this purpose. A proprietary fund’s operating statement … that have increased or decreased the resources available for spending in the near future. A fund’s basis of accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Municipal & School Audits
… or written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … have audited these claims. The treasurer paid 18 claims for health insurance reimbursements and credit card purchases … determined were not needed or establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1952
… Agreement between the State of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance … determine the payment amount. The applicable work percent for each date is determined based on the employee’s Payroll … Compensation Leave) N/A – Employee is not eligible for payment* *Employees on Leave of Absence not related to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… systems were complying with the reporting requirements. For the period from April 2017 to February 2020, auditors … 83 (22 percent) of the 371 systems were not registered for the NY-Alert notification system and were not reporting … 113 events reviewed, 109 (96 percent) had inaccurate times for the start of the sewage overflow. Additionally, auditors …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsOpinion 91-56
… (as including accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC … subdivision thereof shall not be deemed a liability for the purposes of this section. (emphasis added) The … to the Authority. The term "liabilities" is not defined for purposes of section 2828. "Liability", however, is a …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first …
https://www.osc.ny.gov/legal-opinions/opinion-90-34DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… to the city’s peak in 2015. There are still many barriers for individuals who come to the U.S. looking for work and a better life. Federal immigration policy must … but in late 2017, the federal government ended the program for people coming to the U.S. from El Salvador, Haiti, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced … by managing climate risk earned a AAA rating and the top ranking among U.S. institutional investors from the Asset … of the Fund’s Climate Risk work http://osc.state.ny.us/pension/infographic/infog.htm About the New York State Common …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureCost-Saving Ideas: Managing Workers' Compensation Costs
… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a … on various factors such as employee wages, level of risk for each job classification and your experience rating. You … to determine the job classification and salary allocations for workers' compensation purposes). If your audit indicates …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … were unreliable. The court's bail amounts were understated for the current justices by approximately $60,000. Town of … banking duties and did not dedicate a separate computer for online transactions to limit access to online bank …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsParking Structures (2017-MS-3)
… [pdf] and the Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . … engineers within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… This case is a classic example of the fundamental need for checks and balances at the local level over taxpayer … Ontario County Sheriff Povero and District Attorney Ritts for their continued partnership to root out public … actions of the Shortsville Fire Department administration for recognizing the missing funds and notifying the …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftUnderstanding the Audit Process
… Accountability (SGA) performs audits to: Protect taxpayers by improving management of government resources; and Provide … operations. In performing our audits, we are required by State Executive Law to adhere to the generally accepted government auditing standards (GAGAS) issued by the Comptroller General of the United States. Depending on …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processDiNapoli Announces Results of General Obligation Bond Sale
… 2018A Tax-Exempt Bonds will finance projects authorized by the following bond acts: Environmental Quality (1972), … 2018B Taxable Bonds will finance projects authorized by the following bond acts: Environmental Quality (1972), … the Series 2018C Tax-Exempt Refunding Bonds are rated AA+ by Standard & Poor’s Global Ratings, Aa1 by Moody’s Investors …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … did not have sufficient controls over cash collected for fundraising events to ensure that the money was … of overtime, modifying time records and the process for charging leave accruals. Newfield Fire Company – Company …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… approximately $3.1 billion or 8.3 percent higher than for the same period last year. Significant increases include spending for Medicaid (up $1.6 billion primarily from federal sources) … but $548.3 million higher than the latest projection. For a detailed breakdown, go to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionAccess Controls Over Selected Critical Systems
… on four systems containing confidential information for individuals who no longer worked for OCFS. OCFS did not keep accurate records of those … including: Maintaining and regularly reviewing user lists for each application; Developing and maintaining an …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsOpinion 97-5
… AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- … -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village … road leading from a village street into property of a not-for-profit corporation, with the costs assessed against the …
https://www.osc.ny.gov/legal-opinions/opinion-97-5