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Village of Homer – Purchasing and Credit Cards (2017M-112)
… April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Opinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Cost-Saving Ideas: Legal Requirements
… CostSaving Ideas Legal Requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… Department of Motor Vehicles (Department) is responsible for administering motor vehicle laws to promote highway … for receiving, investigating, and responding to complaints from the public relating to the types of … unregistered facilities, and the ability to promptly address and resolve consumer complaint cases. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… State Comptroller Thomas P. DiNapoli, announced the arrest yesterday of Gina Bradshaw, an officer manager for numerous … State Comptroller DiNapoli announced the arrest yesterday of Gina Bradshaw an officer manager for numerous …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planOpinion 88-30
… toward operation and maintenance, and then toward the payment of principal and interest on bonds issued for …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 88-47
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … to the six-year statute of limitations established by section 48 of the former Civil Practice Act for actions on a liability created by statute, and that, …
https://www.osc.ny.gov/legal-opinions/opinion-88-47State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… during this period, while household income increased by only 26 percent. An earlier report by DiNapoli found that …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotThe 80/20 Housing Program (Follow-Up)
… the extent of implementation of the recommendation in our initial audit report, The 80/20 Housing Program ( … real estate tax abatements, as incentives to developers. In New York City, participating Program developers receive … Tax Law. As of September 27, 2018, 93 developments, mostly in Manhattan, were occupied and had allocated 20 percent of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followOpinion 88-46
… (2 McQuillin, Mun Corp, 3rd Ed, §10.40; Hartford v Town of North Hempstead , 118 AD2d 542, 499 NYS2d 161; Foxluger v …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 93-7
… requirements as a professional service. You ask whether a county contract to engage a firm to serve legal process on behalf of the county is exempt from the competitive bidding requirements of … (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , 179 AD2d 118, 581 NYS2d 885 lv …
https://www.osc.ny.gov/legal-opinions/opinion-93-7DiNapoli: Audit Recommends Better Protections for Child Performers
… children." In New York, the state Department of Labor (DOL) enforces the laws to protect child performers, including … observing working conditions and enforcing trust accounts. DOL issues one-year permits to performers under 18 years of … every three years. From April 1, 2014 to October 31, 2016, DOL issued about 27,000 child performer permits including: …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersBusiness Partners
… If you are an attorney, hearing officer or court reporter who takes part in a NYSLRS hearing proceeding, or if … reporters. At the conclusion of the hearing, the court reporter takes custody of the exhibits received into evidence … If you are an attorney hearing officer or court reporter who takes part in a NYSLRS hearing or an independent …
https://www.osc.ny.gov/retirement/business-partnersOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement … of their gaming revenues to the State, and tribe/nation casino remittances are defined in compacts (agreements with … or operation and administration costs) from each casino. During the State fiscal year ended March 31, 2020, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followOpinion 2000-17
… Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority) PUBLIC CONTRACTS -- Award (by public authority for construction of town water system) WATER IMPROVEMENTS -- Construction (letting of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 89-52
… facilitate EMS training activities. December 15, 1989 Mr. Dominic Mazza, County Administrator Livingston County …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 2010-2
… PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER … 57). In describing a local government's responsibility in selling unneeded property when competitive bidding is not … unique facts. In that case, the City of New York was selling two public radio stations. The City's decision to …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Carle Place Union Free School District – Payroll (2016M-69)
Carle Place Union Free School District Payroll 2016M69
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Weedsport Central School District – Payroll (2021M-179)
… the Treasurer’s and his 2021-22 salaries, which resulted in their salaries being overstated by $550 and $590. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) … to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14