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Opinion 88-53
… actual service' to mean fixed regular wages, as respondent has, is consistent with both the plain meaning of 'salary' … in anticipation of retirement for section 431 purposes, it has been held that it is the "substance of the transaction, … individuals whose membership predates its effective date has been held not to violate this constitutional protection …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 88-2
… AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and … than through general taxation. If such assessments may be imposed, you inquire with regard to the manner in which … have to be founded in a physical improvement, but can also be based upon a service which enhances the value of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 2002-16
… towns and villages from giving or loaning money or property to or in aid of any individual, private corporation …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-6
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of State aid …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… report, “Diabetes in New York State,” notes that about 1.6 million adult New Yorkers, or 10.3 percent of the adult … This compares to the three-year nationwide average of 9.6 percent. Type 2, or adult-onset diabetes, accounts for 90 … The report found that for the three years ending in 2013, rates of hospitalizations for diabetes among Medicaid …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionFinancial Oversight of the Advantage After School Program
… Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community organizations is spent in accordance with program guidelines and whether these … of a Program provider was recently convicted of submitting false claims for salary reimbursements under the Program, it …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… toddlers with disabilities, but an audit released today by New York State Comptroller Thomas P. DiNapoli found many young children did not receive services or faced delays in … instead of the reported 90%, of children received services on time. According to a report from DOH, from July 2017 to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… moving forward were in fact more critical. At Regent Family Residence (Manhattan) a plan to reroute 13 heating … the antiquated communal bathrooms at the 172-unit Auburn Family Residence (Brooklyn) were supposed to finish in Dec. …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… on every capital dollar it spends.” The city is shifting from publishing the Capital Project Detail Data (CPDD) report … Plan (CCP), amounting to $73.9 billion, or 47.2% of all planned capital commitments. While a substantial portion … more than initially anticipated. Nearly two-fifths of all analyzed projects were more than 20% over budget. …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededOpinion 2000-1
… Esq., Corporation Counsel Village of Ossining 1 The letter of inquiry also asks whether, under the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 90-28
… before the agencies specified in the statute (see 1970 New York State Legislative Annual, pp 205, 539), it is well …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Comptroller DiNapoli Releases School Audits
… it to fund operations. The district also appropriated $12.8 million in reserves in each of the last three fiscal … (13.6 percent) over the last four fiscal years (2011-12 through 2014-15). These budgeting practices generated … during 2012-13, and premiums were projected to increase by 12 percent annually over the next four years based on …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over selected financial activities for …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… a district corporation of the State, distinct and separate from the Town of Westford and Otsego County in which it is … were not a part of those reports. The Treasurer performs all duties with no Board oversight. The Board does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately 40 members. … of increased rent from the District, and fundraising in amounts that far exceed amounts raised in the past. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Facility Structure, Safety, and … health clinics. These facilities are required to operate in compliance with architectural codes and safety regulations … efficiently and effectively ascertain what waivers were in place at a given facility, nor could it identify the code …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… Psychiatric Institute (Institute), established in 1895, is one of two clinical research facilities administered by the Office … are still needed. Of the seven prior recommendations, one has been implemented and six have been partially …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followAccidental Disability – Article 14 Benefits
… When you are on an authorized medical leave of absence for up to two years. If you are no longer in active service, you …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityOpinion 91-22
… be incorporated as a separate not-for-profit corporation. You ask whether a fire police squad may separately …
https://www.osc.ny.gov/legal-opinions/opinion-91-22