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Opinion 88-12
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … 119-o lists several subjects which may be addressed in a cooperation agreement. For example, the cooperation … equitable basis (General Municipal Law, §119-o[2][a]). In addition, the agreement may provide for the manner of …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 96-1
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers … of real property - need for State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 93-15
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual … or employee who has received or disbursed any moneys in the previous fiscal year "shall account with the town … board has appointed a separate treasurer and has demanded in writing that these moneys be paid to the library …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 93-7
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … involving confidential information, investigatory services in connection with locating individuals to be served and … bidder after public advertisement for sealed bids in the manner prescribed in that section. In addition to …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Enforcement of Local Law 144 – Automated Employment Decision Tools
… Companies are increasingly using automated tools to assist in making employment decisions. This technology can be used in a variety of ways, such as quickly scanning resumes for … licensing, and workplace laws that apply to businesses in NYC. DCWP is tasked with enforcing LL144 and can impose …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOversight of Chemical Dependence Residential Services
… at each Program, some of which were prior to April 2017. In addition, we included publicly available COVID-19–related … An SL program is designed to promote independent living in a supervised setting. As of December 22, 2020, there were 64 CR and 32 SL programs (Programs) in New York State. OASAS is responsible for certifying …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… and cases with the highest probability of collection to in-house staff. DOF’s Collection Division is responsible for collecting all amounts due from summonses that are in judgment (i.e., a vehicle owner has failed to pay the … Environmental Control Board Compliance Unit, which has an In-House Collections Unit responsible for collecting fines …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsApplication Review and Site Permitting for Major Renewable Energy Projects
… was designed to put the State on a path to zero emissions in all economic sectors, enact standards among the most aggressive in the United States, and require 100% carbon-free … that secure energy to serve the end-use customers in the State) to meet their customers’ demand must be …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsHousing for Seniors
… HDC work together to administer various programs to assist in the development and rehabilitation of housing for senior … the SARA Program – HANAC Corona Senior Residence (HANAC) in Queens, Serviam Heights LLC (Serviam) in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsAddiction Support Services During Emergencies
… set up to use the New York State Evacuation of Facilities in Disasters System (eFINDS), an application that allows them … at least one assigned Coordinator and one assigned User. In addition, in some circumstances providers must maintain a list of …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… to comment and specify the circumstances that resulted in unemployment. Managers should review these notices … charged to your account and could increase your tax rate in future years if your government uses the tax contribution … plan to deal with possible increases and decreases in workload requirements a clear job description for each …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsSyracuse City School District – Information Technology (2025M-129)
… accounts had not been logged into for at least five years. In addition, 15 of 33 nonstudent network user accounts (45 … legitimate access to the District’s network and records. In addition, a compromised network user account with … user accounts (76 percent) identified during the audit. In addition, the Board of Education (Board) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Comptroller DiNapoli Releases School District Audits
… totaling $1.3 million, as required by the school’s policy. In addition, school officials made 26 purchases totaling … County) The board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … statutory limit by approximately $535,000, or 5 percent. In addition, auditors determined that when unused …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… people with disabilities should be able to participate in the same day-to-day activities as everyone else, but the … with disabilities the right to access and participate in the same day-to-day activities as everyone else. The … Act of 1973 prohibits discrimination based on disability in federally assisted programs. According to the ADA, PANYNJ …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actDiNapoli Issues Report on Transparency of Village Fiscal Activities
… said. “Those that don’t file are leaving taxpayers in the dark about how their money is being used or if fiscal … 2019, the number of villages that did not file at all in 2023 grew from six in 2019 to 76. Failure to file by the statutory deadline or …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesVillage of Owego – Records and Reports (2025M-137)
… accounting records were not always updated in a timely manner and included various unrecorded transactions and errors, including $3.2 million in revenue for a Bond Anticipation Note (BAN) 1 that was not recorded in the accounting records. The Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Opinion 96-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … transfer of these moneys into another capital reserve fund in accordance with General Municipal Law, §6-g(8). You ask … General Municipal Law, §6-g governs capital reserve funds in fire districts. Subdivision 2 of section 6-g authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-96-10XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… procurement record requirements and submittal requirements in the Statewide Financial System (SFS) is provided for … AGREEMENTS BETWEEN STATE AGENCIES AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the … separate or distinct legal character apart from the State. In reaching his opinion the Attorney General noted that, in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsControls Over Unclaimed Bottle Deposits
… containers of less than one gallon of many beverages sold in the State, such as soft drinks and beer. Consumers may … deposits collected by the Department to be deposited in the State’s General Fund. The Department collected $109.5 million and $102.7 million in unclaimed bottle deposits in State fiscal years 2015 and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsCompliance With Payment Card Industry Standards
… customer’s credit card on file. The Authority also accepts in-person credit card payments for E-ZPass tags at its administrative headquarters in Albany and at its Nyack and Tarrytown offices. In addition, the Authority accepts credit card payments over …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standards