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Town of Worth – Audit Follow-Up Letter (2014M-323-F)
The purpose of our review was to assess the Town’s progress, as of February 2020, in implementing our recommendations in the audit report released in February 2015.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/worth-follow-up-2014-323-f.pdfVillage of Pittsford – Audit Follow-Up (2017M-51-F)
The purpose of our review was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pittsford-follow-up-2017-51-f.pdfCity of Elmira – Audit Follow Up (2017M-90-F)
The purpose of our review was to assess the City’s progress, as of May 2020, in implementing our recommendations in the audit report released in August 2017.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/elmira-2017-90-f.pdfTown of Carroll - Audit Follow Up (2013M-221F)
The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the audit report released in March 2014.
https://www.osc.ny.gov/files/local-government/audits/pdf/carroll-follow-up-2013-221f.pdfOpinion 90-36
… Law make any reference to payment by postdated checks. The only reported New York case in point of which we are aware … prevailing principle that a tax collecting officer could only accept payment in money. In McLanahan v City of Syracuse …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… service law (emphasis added). As a rule, where words of a statute are clear and unambiguous, they should be construed … see also Opn No. 86-23, supra; 1984 Opns St Comp No. 84-20, p 26; Murphy, supra ). On the other hand, some of these … 2000 Arthur B. Williams, Esq., Village Attorney Village of Newark …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Comptroller DiNapoli Releases State Audits
… were valued at $992.7 million, but State Police received only $12.2 million for its share of the proceeds of those …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 97-2
… corporation may participate in cooperation agreements only for the performance of those functions which it is … in a local health insurance plan under section 92-a, but only if the "total cost of participation" is borne by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-11
… of highways or by the town board, serves at the pleasure of the superintendent. You ask whether a deputy town … by a town board pursuant to Town Law §32(2) serves at the pleasure of the highway superintendent or the town board. … of highways shall be appointed by and serve at the pleasure of the town superintendent of highways. If the town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11CUNY Bulletin No. CU-485
… earnings and Time Entry earnings that are calculated by the system based on the employee’s compensation rate, such … has been paid by all agencies in the same Employee Record Number since the effective date of the payment, all … submitting the necessary adjustment. If an employee had a check returned or exchanged on an AC-230 for dates on or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-485-retroactive-salary-increases-employees-title-elevatorNew York City Agency Services Monitoring Tool
… can impact the City’s ability to provide adequate public services for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, being the most populous … strengthen oversight and allow the public a view into City services, has been modernized, including the release of the …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolState Health Department Should Improve Enforcement of Nursing Home Violations
… and delays with how it is assessing fines to nursing homes after violations are found, according to an audit … P. DiNapoli. While DOH is frequently inspecting nursing homes and acting quickly on serious complaints, auditors … deserve credit for their timely inspection of nursing homes but more must be done. Families need to know their …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… For example, at four depots, records were provided for only 59 of the 336 inspections required for snow fighters …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsOpinion 91-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Architectural … employing library board member's daughter) -- Interest In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 98-14
… established (one townwide and one town outside village) to account for the four categories (see Highway Law, §277, with …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 91-37
… parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) PARKING AND TRAFFIC REGULATIONS -- Parking Regulations (disposition of … parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) VEHICLE AND TRAFFIC LAW, §§235, …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Opinion 2000-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county health … provides home health services to the county has a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2004-7
… -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES AND … water user fees against outside users with) WATER RENTS -- Enforcement (of delinquent outside users by … with law for enforcing the collection of water rents and provides that a village "may enforce observance …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 88-6
… and Social Security Law. Section 113(a) prohibits municipalities from establishing a local retirement system … Whether a defined contribution pension plan prohibits municipalities from establishing a local retirement system …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 92-3
… the chairman's loan from the engineer is outstanding. If only the chairman may approve the engineer's vouchers, we …
https://www.osc.ny.gov/legal-opinions/opinion-92-3