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Opinion 2006-3
… that bear on the issues discussed in the opinion. FEES -- Franchise Fees (fund to which town cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television franchise fees are credited) REAL PROPERTY -- Franchise (fund …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 89-56
… law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who identify health … a self-insured health insurance plan. As an incentive for employees to help identify charges made by health care providers for services not rendered, the town proposes to offer any …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Albany County Department of Weights and Measures , Allegany County , … Comptroller. Carle Place Water District – Procurement (Nassau County) The district board did not ensure that … budget includes a tax levy which exceeds the allowable property tax levy limit. Therefore, to comply with the law, …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-54
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Law, §4.26; also see McKinney's Statutes, §§41, 43). Therefore, it is our opinion a town board resolution …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 96-23
… TOWNS -- Liability (for court fees) CIVIL PRACTICE LAW AND RULES, §8017: Section 8017 of the Civil Practice Law and Rules does not grant a broad exemption to towns, or other … most natural and obvious sense and that words of ordinary import are to be construed according to their ordinary and …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 98-2
… equipment at fire) FIRE COMMISSIONERS -- Reimbursement for Expenses (dinners after board meeting) FIRE DISTRICTS -- … at fire) -- Appropriations and Expenditures (dinners for fire commissioners) TOWN LAW, §178-c: A fire district may not pay for post-meeting dinners of members of a fire district board …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 92-7
… incurred in the operation of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special … on the entire financial circumstances of the firefighter and his or her family, that the firefighter is indigent and … afflicts body or mind; especially, the partial removal of pain, grief, want, care, anxiety, toil, or anything …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 91-5
… on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous … indebtedness after the incorporation of a village which is coterminous with the town. Indebtedness of the town which … indebtedness after the incorporation of a village which is coterminous with the town. You also ask what portion, if …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 2000-15
… at the time it was rendered. The opinion may no longer represent those views if, among other things, there … FIREFIGHTERS - Eligibility (of out-of-state firefighter to volunteer on on-going basis) GENERAL MUNICIPAL LAW … as if he or she were a member of the fire department. For purposes of section 209-i, a volunteer firefighter means …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… in writing to the procuring agency that the requisite certification has been made to DTF, or that the certification is not required to be filed, and that the certification is correct and complete. The certification to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationSelected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small Business Services provided available services under the Energy Cost Savings Program and the Business Preparedness and … from July 2018 through May 2022. About the Program The New York City Department of Small Business Services’ (SBS) …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityState Comptroller DiNapoli Releases School Audits
… payments totaling more than $460,000 and benefits such as health insurance, for which the district paid approximately …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2DiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… Act was passed by the state Legislature in 2000 to boost school safety and address violence in our public schools,” … extent to which the seventh school, Burgard Vocational High School in Buffalo, underreported because it used an … and reporting methodology. Findings include: East High School in Rochester reported 256 VADIR incidents, but …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… The Manual does not exempt charges related to collaborative school agreements from this requirement. Aim … show that the payments were reasonable. In one example, a collaborative school official provided evidence that her … Authority’s space at no cost. It is egregious that the collaborative school (a private entity) paid no rent to the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid BOCES officials did not … officials did not submit claims for all Medicaid-eligible services provided to students and did not correct and … underestimated by as much as $945,000. Life, health and dental insurance costs could potentially be underestimated by …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: New York City's Budget Outlook Improves
… revenues and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but … social services remain uncertain in the future, according to State Comptroller Thomas P. DiNapoli’s analysis of the city’s latest financial plan . “New York City’s finances were boosted by …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesComptroller DiNapoli Releases School District Audits
… distributing paychecks and processing direct deposits for employees’ pay. Buffalo United Charter School – Financial … approved by a previous board in 2011. NHA is responsible for the general management and control of the school’s … addition, officials have not developed formal procedures for seeking competition when procuring professional services, …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… recommendations. Metropolitan Transportation Authority (MTA) – Bus Company: Fare Evasion (2019-S-7) MTA officials did not provide assurance that Fare Enforcement … its four special funds in 2019 — the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in April
… Services – Design & Construction $5.3 million with Alvion Group Inc. for the replacement of ceilings in several buildings at the Coxsackie Correctional Facility in Greene County. $3.5 million with Nurzia … for traffic and demand management implementation on I-495 in Queens County. $18 million to Ogdensburg Bridge and …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-april