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Opinion 88-62
… consisting of hydrogeologic, explosive gas, surface leachate and vector investigations; a final cover system … in certain cases, a perimeter gas collection system, a leachate collection system, a vector remediation program, or …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 91-54
… LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property … the village) TAXES -- Occupancy Tax (authority of village to impose on renters of real property) -- Income Tax …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 2001-1
… to General Municipal Law §90, may pay an individual who is subject to the maximum hour/minimum overtime wage … Whether a village may pay an individual who is subject to the maximum hourminimum overtime wage …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Facility Planning Bureau Project Review (Follow-Up)
… initial audit report, covering the period July 1, 2013 to October 18, 2018, was issued on February 4, 2019. The audit …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followOpinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Complaint Processing (Follow-Up)
… CCRB had an appropriate and sufficiently documented basis for the complaints referred to the NYPD and other agencies and for truncated complaints, and if CCRB was conducting … could jeopardize its ability to hold officers accountable for misconduct. For example, while CCRB receives automated …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followState Comptroller DiNapoli Releases Audits
… – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (2018-S-71) Auditors … provided to certain patients enrolled in Medicare-covered hospice. Among the cost savings, auditors recommended DOH …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsOpinion 96 - 11
… town purpose (see also Town Law, §§81, 220; cf . 1981 Opns St Comp No. 81-203, p 216). As a general rule, when real … the real property (Town Law, §64[2]; see, e.g., 1981 Opns St Comp No. 81-5, p 4; cf . County Law, §215(8) and Real … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Protection of Child Performers
… Purpose To determine if the Department of Labor (Department) adequately ensured that … with the legal requirements that help protect the welfare of child performers. The audit covers the period April 1, 2014 through March 16, 2017. Background The Department of Labor (Department) is charged with protecting workers in …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersProjected Invoice
… year’s annual invoice, which you will receive in November 2026. If you have the Billing Security Role, we notify you … during State Fiscal Year April 1, 2025-March 31, 2026 (SFY 2025-26). You will receive your estimated invoice in July 2026 followed by your final annual invoice in November 2026. …
https://www.osc.ny.gov/retirement/employers/projected-invoiceOpinion 88-57
… TOWN LAW, §198(3)(d); State Constitution, Article 1, §11: A town board, on behalf of a water district, may … with constitutional equal protection guarantees (24 Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). …
https://www.osc.ny.gov/legal-opinions/opinion-88-57State Agencies Bulletin No. 1935
… the Employee Record Number in which the payment was made. Tax Information These monies are taxable income subject to … employee’s taxable gross and reported on the employee’s Form W-2. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersEmployee Incentive and Bonus Payments (Follow-Up)
… included in our initial audit report, Erie County Medical Center Corporation: Employee Incentive and Bonus Payments (Report 2016-S-29 ). Background Erie County Medical Center Corporation (ECMCC) is a public benefit … Authorities Law Section 3626 to manage the Erie County Medical Center health network. ECMCC is the only major public …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followImplementation of the Security Guard Act (Follow-Up)
… entrusts the Department with issuing registration cards for all security guard applicants who meet the requirements … was adequately monitoring and enforcing the requirements for security guards under the Act. The audit identified areas for improvement. The audit found 26 security guards …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followVillage of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the … the CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section … the past four fiscal year AFRs were prepared and filed as required by New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Motor Vehicle Theft and Insurance Fraud Prevention Program
… award amounts that were decided based on non-current crime statistics. We also found Program costs that lacked … subsequently through 2023) that were informed by 2014–2016 crime data and based on grant requests from 2017, and that …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… Department of Health (DOH) for a state program intended to help municipalities replace lead drinking water service … “Lead in drinking water poses a serious threat to public health, and can especially harm children, who are … developing,” DiNapoli said. “New York state has worked to address this hazard by targeting funding towards finding …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementCrown Point Central School District - Claims Auditing (2018M-76)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $30,125 for 25 check disbursements made during the audit period were … and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… P. DiNapoli highlights key areas of transit service — safety, reliability and frequency — where the MTA can take … experience and continuing to focus on improving public safety and service. Riders and taxpayers, who are being asked … the ability to work from home and fear for their personal safety. Straphangers cited those reasons nearly twice as …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backScarsdale Union Free School District – Overtime (2022M-105)
… pdf] Audit Objective Determine whether the Scarsdale Union Free School District (District) officials ensured overtime … Determine whether the Scarsdale Union Free School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105