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Conflicts of Interest of Municipal Officers and Employees Poster
Read Sections 800-809 of the NYS General Municpal Law
https://www.osc.ny.gov/files/local-government/publications/pdf/gmlposter.pdfOversight of Water Supply Emergency Plans
… threats to their water resources. Nearly 95% of all New Yorkers receive water from public water supply systems in New York State. State Public Health Law §1125 (Law) requires community water systems that supply … incapacity or destruction would have a debilitating impact on physical or economic security, public health, or safety. …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansOpinion 89-29
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village … exchange property with a federal agency) GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, §1-102(1): A village may acquire a …
https://www.osc.ny.gov/legal-opinions/opinion-89-29The Role of Immigrants in the New York City Economy - November 2015
New York City, like the nation, has been built by immigrants.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2016.pdfOpinion 91-64
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [Edited for … of for bus transportation contracts) EDUCATION LAW, §305(14); GENERAL MUNICIPAL LAW, §103: When it is known … (1980 Opns St Comp No. 80-415, p 120; see Walton v New York , 26 App Div 76, 49 NYS 615 [1898]). However, this …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 88-30
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- … owners to connect to a district water system) TOWN LAW, §§130(15), 194(1)(b), 198, 201, 202, 202-a, 209-e(1)(b): … 303, 33 S Ct 290, 57 L ed 520). While we found no reported New York case which has similarly held that a property owner …
https://www.osc.ny.gov/legal-opinions/opinion-88-30DiNapoli Halts $24 Million in Suspicious Tax Refunds
… New York State Comptroller Thomas P. DiNapoli announced today his office stopped more than $24 million in questionable personal income tax refunds so far in 2014, … filed by taxpayers who claimed refundable credits based on incorrect information such as fake or inflated number of …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsChild Care Licensing and Inspection
… in the State, with the exception of day care centers in New York City (NYC). The Division regulates and inspects … the minimum standards established by NYS Social Services Law (Law) and Office regulations. In New York State, persons … to licensure by or registration with the Office. Based on Section 390 of the Law, facilities that provide care for …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionHealth and Safety of Children in Foster Care
… Purpose To determine whether the New York City Administration for Children's Services (ACS) … to ensure the health and safety of the children placed in foster care. The audit covers New York City children who … were recorded in CONNECTIONS in a timely manner. Based on our review, we found: ACS lacked controls to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careDiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… New York State Comptroller Thomas P. DiNapoli and the state’s … fund is committed to ensuring the companies we invest in address racial equity. Research shows that ensuring equal … and their shareholders, at risk. All five proposals call on the board of directors of each company to commission a …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsOpinion 91-35
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … (amount of salary increase pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The permanent …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Village of Suffern – Budget Review (B18-6-4)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been … However, we project the cost to be $2.7 million based on an average increase of 8 percent over the last five years. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Monitoring Town Asphalt Road Projects (2012MS-7)
… in each specific batch of hot mix asphalt (HMA) loaded on delivery trucks. The delivery ticket specifies the type … verify that the product matches contract specifications. New York State Labor Law requires vendors hired on a public work contract (such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Opinion 98-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … -- Snow Removal (by town on village streets) VILLAGE LAW, §6-602; HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, … and miscellaneous expenditures (see DuBois v Town of New Paltz , 35 NY2d 617, 369 NYS2d 506). In addition, as …
https://www.osc.ny.gov/legal-opinions/opinion-98-10State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … public inspection during reasonable times as required by law. Village of Homer – Purchasing and Credit Cards (Cortland … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… little money. Every dollar stolen is a dollar not spent on the community. Here, we secured full restitution to the … civil judgment enforcement mechanisms available under the law. This was our number one concern.” Jaeger pleaded guilty … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsDiNapoli: Fiscal Stress Down Slightly in Villages
… Fiscal Stress Monitoring System has identified 18 villages in New York in some level of fiscal stress. For 2015, three … villages, which predominantly have a fiscal year ending on May 31. Using financial indicators that include year-end …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2014
This report provides an analysis of annual financial data reported to the Office of the State Comptroller and the Authorities Budget Office by IDAs
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2016.pdfAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2017
An OSC analysis of the data reported by IDAs for FYE 2017
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-fiscal-year-ending-2017.pdfAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2012
Often, the required reports that industrial development agencies (IDAs) submit to OSC and other agencies are incomplete and inconsistent. Recent audits by OSC h
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance_1.pdf