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Opinion 88-33
… to serve the two properties and you ask whether district funds may be used to install the laterals. In the alternative, you ask whether town general funds may be used to install the laterals. We note, … board to install the necessary laterals using district funds. Once the laterals have been installed, the expense of …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2005-7
… either by payment in person or payment by electronic funds transfer, of water rents imposed on behalf of a town … either by payment in person or payment by electronic funds transfer, water rents imposed on behalf of a water … a rule, the function of collection and custody of public funds are duties that are attended with a high degree of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 90-50
… generally requires either a deposit of the requisite funds by the municipality or proof that the municipal … has approved the project and appropriated the necessary funds. This is in reply to your inquiry regarding the legal … either the municipality must deposit sufficient funds with the State Comptroller for DOT to perform the work …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… New York City, counties received the most federal stimulus funds in terms of overall dollars, while ARPA funds represented 14.4% of total 2019 (pre-pandemic) revenues … in the cities of Utica and Buffalo. With these federal funds ending, some cities are taking measures to close …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… of the Budget (DOB) projects spending from State Operating Funds in the next fiscal year to total just under $94 … actions needed to limit annual growth in State Operating Funds expenditures to 2 percent. Based on projections of … and excluding the unspecified savings in State Operating Funds spending, the Comptroller estimates annual out-year …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionComptroller DiNapoli Releases Municipal Audits
… complete. However, the condition of all court and trust funds were not reported to the Office of State Comptroller as required. Reports on the condition of court and trust funds was correct, however they did not include detailed … and complete. However, auditors identified $66,637 in funds that have not been turned over to the Office of State …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… effectively.” Ardsley Union Free School District – Reserve Funds (Westchester County) The district’s employee benefit … by almost $178,000. The district’s remaining reserve funds were funded at reasonable levels. Babylon Union Free … for the establishment and use of three of its four reserve funds. Berkshire Union Free School District – Financial …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsDiNapoli Takes Action to Hold Corporate America Accountable for Failing to Address Diversity, Equity and Inclusion
… board directors at companies that failed to meet the Funds expectations for board diversity and filed shareholder …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-takes-action-hold-corporate-america-accountable-failing-address-diversity-equity-andOpinion 95-4
… regarding the propriety of payments made with county funds to reimburse officials upon the submission of travel … duties of any officer or employee paid from county funds and the accounting for all money or property owned by … proposition, the propriety of payments made with county funds to reimburse officials upon the submission of travel …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 2008-3
… of unexpended monies in a capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (authority of a fire district … years. General Municipal Law § 6-g governs capital reserve funds in fire districts. Subdivision 2 of General Municipal … transfer the unexpended balance to certain other reserve funds. Specifically, the remaining monies may be transferred …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-8
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the … school districts are authorized to establish reserve funds "for financing, in whole or in part, the cost of any … to require the Comptroller's consent only for reserve funds established pursuant to section 3651 and not for …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Forks Fire District #3 - Financial Planning (2018M-20)
… the District's attorney and ensure the capital reserve funds are properly established. District officials generally …
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
… box has been checked . Once notified by Treasury that the funds have been received and deposited at the bank, BSAO – … into the GCA. When notified by DTF – Treasury that funds have been received and deposited at the bank, BSAO … regarding the authorization to deposit revenue to specific funds must be considered when depositing and classifying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receiptsNYS Common Retirement Fund Announces Third Quarter Results
… March 31, 2017. … The New York State Common Retirement Funds CRF overall return in the third quarter of state fiscal …
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
… after allegedly stealing over $20,000 in Fire Company funds, following an audit and investigation by State … Fire Department administration for recognizing the missing funds and notifying the appropriate authorities in a prompt … after allegedly stealing over $20000 in Fire Company funds following an audit and investigation by State …
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
… Eric Schneiderman. “This is an egregious abuse of public funds, and our latest joint effort with Comptroller DiNapoli … credits. AAP-II received more than $1.5 million in state funds for immunization grant contracts from 2006 to 2013. As …
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
… timely processing of contracts and amendments that utilize funds with near-term lapse dates within the date ranges … more information see Chapter XI, Section 2.C - Contract Funds Reservation. Transaction Submittal Date Range Lapse …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriations