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State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Ocean Beach – Credit Card Usage (Suffolk County) The … not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home improvement store; … debt service payments have risen 35.2% and the city will need $99.2 million to service its debt obligations during …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… City Department of Buildings (DOB) is not doing enough to protect construction workers on building sites, according … the COVID pandemic, the Department of Buildings needs to do more to prioritize workers’ safety,” DiNapoli said. “The … DOB does not officially define how quickly these hazards have to be corrected. City rules only state that proof of …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… York’s five largest school districts received $8.6 billion in federal pandemic relief funds, and analysis by New York … P. DiNapoli released today found sizeable differences in how school districts are using the funds. The New York … learning gaps than other large school districts, both in New York and nationwide. The analysis looked at New York …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesOpinion 97-2
… functions, powers and duties on a cooperative or contract basis. Fundamentally, a municipal corporation may …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 97-11
… (authority to establish financial disclosure requirements for housing authorities) CONFLICTS OF INTEREST -- Financial … (authority to establish financial disclosure requirements for housing authorities) PUBLIC HOUSING AUTHORITIES -- … require the members of the housing authority established for the city to complete and file an annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 92-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … to finance E911 system); (implementation of E911 system on a part-county basis) COUNTY LAW, §300 et seq .: A county … by article 6 of the County Law to impose a surcharge on a part-county basis in order to finance the implementation …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … by the consulting engineer is a "contract" because it is a "claim" against the town (see General Municipal Law, … form of, inter alia , a loan, under circumstances in which it could be reasonably inferred that the gift was intended or …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-37
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition of Parking … Law, §235). Such tribunals may also have jurisdiction in other specific instances (see Vehicle and Traffic Law, … Fines and penalties collected by a PVB are civil in nature and are enforceable in the same manner as the …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Selected Management and Operations Practices
… documentation to confirm reported job retention numbers, without consequences. In addition, NYPA has not met its own … Identify resources available within NYPA that can conduct an independent and objective review of the models … were expanded to State-operated facilities in 1991, Long Island public schools in 1992, community colleges …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOpinion 88-65
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … paying the tax and the charging of a fee therefor. This is in reply to your letter which asks our opinion as to whom a … section 986(1) of the Real Property Tax Law which states, in part, the following: "1. .... Where a tax is paid by a …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 88-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of section 113 were construed in NYPIRG v City of New York , 89 Misc 2d 262, 390 NYS2d 784, affd 48 NY2d 917, 425 …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2006-5
… Since these opinions were rendered, however, there has been a judicial decision, Sacco v Maruca , 175 AD2d 578, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 90-1
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts … any commercial hazardous waste facility which is located in the city or town (Environmental Conservation Law, §27-0925[1]). In addition, school districts are authorized to impose an …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 2004-7
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … a village may utilize the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent … you ask whether the village may require the town in which the property is located to levy the delinquent …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7City of Troy – Budget Review (B17-5-13)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Nursing Home Surveillance (Follow-Up)
… assess fines timely, in some cases resulting in delays of up to six years between when the violation was cited and the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followDiNapoli: Tax Collector Faked Her Personal Tax Payments
… Collector Michelle Sheppard, who admitted she falsified her personal town and county tax payments of $4,303. “Day after day, Ms. Sheppard watched her friends and neighbors pay their taxes. Yet she decided … she deserved a free ride, in a blatant violation of her public duty,” DiNapoli said. “I thank District Attorney …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsDo We have Your Money? $230 Million Returned to New York State Residents This Year
… to give it back.” Unclaimed funds is more than $14 billion in lost and forgotten money dating back to the 1940s. The …
https://www.osc.ny.gov/press/releases/2015/07/do-we-have-your-money-230-million-returned-new-york-state-residents-yearAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … Company provides fire protection and emergency services for the Town of Afton. The Company’s Oversight Board … Although the Administrative Board authorizes each claim for payment presented to it, through a resolution noted in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial