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Opinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of compensation to improvement district commissioners) TOWN LAW, §214: Where the town board has designated a "per … Concerning the portion of 1981 Opns St Comp No 81179 p 191 that an improvement …
https://www.osc.ny.gov/legal-opinions/opinion-90-49NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… New York state has a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with disabilities maintain their health, … families and individuals with a secure and practical way to save and invest funds without jeopardizing their …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsDiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… hot water is a hazard that is supposed to be addressed in 24 hours, but the city’s Department of Housing Preservation … from Oct. 1 to May 31 – the “Heat Season” – and hot water 24 hours a day. Tenant complaints about lack of adequate heat … made in FY 2018 and 533 complaints made in FY 2019. For 24 of the 25 buildings, the complaints were incorrectly …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredEnforcement of Article 19-A of the Vehicle and Traffic Law
… motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces its … exempt – potentially improperly – and others not. Nor does the Department consistently document the basis for an … motor carriers to fabricate or manipulate documents to come into compliance – or give the appearance of compliance – …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawOversight of School Fire Safety Compliance
… charter school. State Education Law mandates that if an inspection identifies violations that are severe enough, the Department will not issue the CO until the violations have been corrected and a re-inspection has been done. As of November 2015, there were …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… You must post the adopted Resolution on your public website for at least 30 days or, if a website isn’t available to the public, on the official sign-board or at the main entrance to the clerk’s … The publicly posted copy must not reveal any part of an official’s Social Security number or NYSLRS ID . The …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionOpinion 2006-11
… board member’s duties as an employee of the store do not include the procurement, preparation or performance of any … he or she is paid a salary by the store and he or she does not receive compensation directly related to sales to … has no financial ownership interest in the store, that he does not receive commissions for auto parts purchased by the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11DiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… New York State Comptroller Thomas P. DiNapoli’s op-ed, “ A … insurance and other post employment benefits (OPEB). * * * New York is behind other states when it comes to paying for benefits promised to public … New York is behind other states when it comes to paying for …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-carePark Accessibility for People With Disabilities
… to October 2022. About the Program The New York City (NYC or City) Department of Parks & Recreation (Parks or agency), a mayoral agency, is the chief steward of City … nearly 7 million people with a disability either living in or visiting the City, access to parks – and the necessary …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… environment, but the American economy. According to the National Bureau of Economic Research , climate change may … If you question whether this is truly an emergency, look no further than our two states. In recent years, America has … and meet the unprecedented challenges posed by the scope, scale, and impacts of climate change. As statewide elected …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeState Agencies Bulletin No. 2325
… the employee remains eligible. Command Pay (Earnings Code COM) Earnings Code: COM Effective Date 2025 Increase: 03/27/2025 Annual Addl … the appropriate Earnings Code: Command Pay (Earnings Code COM) Earnings Code: COM Effective Dates: 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payOpinion 88-44
… LAW, §§800(3)(c), 802(1)(b): A town board member acquires an interest in the contract between the town and the … to your letter asking whether a town board member who is an employee of an incorporated engineering firm with which … Whether a town board member who is an employee of an incorporated engineering firm with which …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to dissolve district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) … Whether a lighting district comprised wholly of corporate and nonresidentowned property and for which …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15College Readiness
… at its more than 1,500 elementary, middle, and high schools (excludes charter schools/students) in the 2021-22 school year. Over the past several years, DOE …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessInspecting Highway Bridges and Repairing Defects
… presenting a clear and present danger to vehicle or pedestrian traffic, but there is no danger of structural … January 2008 and December 2012, 1,137 flags were issued on these highway bridges. The Authority does not use the term … Management and Oversight of Structural Defects on Highway Bridges (2012-F-18) Thruway Authority: Inspecting …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Recipients in Hospice Care ( 2017-S-76 ). About the … elect hospice care, they waive their right to use Medicaid for curative services and a hospice organization assumes responsibility for all medical care related to the terminal illness. …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followEfficiency of Warehouse Space
… used by State agencies. At the start of the Initiative, a survey was issued to all State agencies inquiring about …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceUse, Collection, and Reporting of Infection Control Data
… Objective To determine whether the Department of Health (Department) is collecting necessary data to make … To determine whether the Department of Health Department is collecting necessary data to make …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataOversight of Chronic Absenteeism
… reported attendance data using average daily attendance (ADA), which measures the average number of students who are typically present each day. However, ADA does not identify some students who miss a significant …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismTaxes and Your Pension
… are not subject to New York State or local income tax. If you permanently moved to another state or if you spend … your pension pay stub . Effective January 1, 2023, NYSLRS does not withhold federal income tax from pension benefits … the current version and make sure you sign and date it. We'll notify you by mail or email (depending on your contact …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pension