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Opinion 95-17
… by the town. You indicate that the town owns a supply of sand that is in excess of its own needs for the foreseeable future. The town initially acquired this sand as a gift (see 1975 Opns St Comp No. 75-941, … unreported). You ask whether, in lieu of selling the sand and crediting the proceeds to the townwide general fund, …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 93-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … SCHOOL DISTRICTS -- Powers and Duties (publication of notice of annual meeting) EDUCATION LAW, §2004(1); PUBLIC … the school district, the school district may publish notice of the school district's annual meeting in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Opinion 2001-7
… "entry fee" to properties within an extension to a public parking district) -- Extensions (authority to charge "entry fee" to properties within an extension to a public parking district) -- Public Parking Districts (authority to charge "entry fee" to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Open Educational Resources
… Objectives To determine whether the City University of New York (CUNY) is using Open Educational Resources (OER) funds to establish, sustain, … to help defray textbook costs for students, and whether the OER initiatives adequately engaged faculty in the … To determine whether the City University of New York CUNY is using Open …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesControls Over the Collection of the Public Safety Communications Surcharge
… and devices subject to the Public Safety Communications Surcharge (Surcharge) are being identified; if Providers are billing, … pursues payment from, customers who have not paid the Surcharge to Providers. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… Substance Abuse Services (OASAS) is effectively monitoring funding provided under its contract with the Puerto Rican … and adequate oversight within the confines of the current funding systems is beyond its capacity, in large part because … to definitively audit providers’ requests for program funding under cost-based contracts. OASAS officials recognize …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incFare Evasion
… is North America’s largest transportation network, serving a population of 15.3 million people in the 5,000-square-mile … Service (SBS) passengers pay their fare before boarding at ticket purchase machines located at SBS bus stops, except for … comparisons of budgeted versus actual Program costs, but officials provided only a summary of the actual costs. …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionState Comptroller DiNapoli Releases Audits
… was disenrolled ($1.1 million). State Board of Elections (BOE): Use of Federal Funding for Election Technology and Security (2020-S-18) Generally, the BOE has utilized available funding from its Help America Vote … election technology and infrastructure. Specifically, the BOE has planned for and spent funds for the activities …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… provided critical financial support to New York City Health and Hospitals (H+H), but reliable funding and timely … government sources is needed to keep the largest municipal health system in the country in good fiscal health, according … provided critical financial support to New York City Health and Hospitals but reliable funding and timely payments …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… to all-digital technology, including an increase in broadband Internet speeds by the end of 2018. Although … required to perform such verification. Provide free broadband service to 50 community locations, such as schools, … Systems Corp., DPS did not have the equipment to verify broadband speeds, waited months before checking to see if …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… are crucial to navigate the uncertainty ahead.” The city’s November update to its financial plan projects gaps to … program, could average nearly $7.3 billion per fiscal year beginning in FY 2025, according to DiNapoli’s analysis, … subsequent year. It would also reduce planned staffing by 2,873 positions by the end of FY 2025. The city increased the …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… (AR) module and must be coordinated with OSC’s Bureau of State Accounting Operations (BSAO). See Chapter VII, … charging an appropriation containing specific legislative authorization to do the transfer.) Submitting APJV and GLJE … special setup within the Agency profile. Transaction Documentation Complete explanations supporting the reason for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewOpinion 91-1
Whether a charter county may extend its contracts for public work to political subdivisions within the county so that the political subdivisions may participate in those contracts without competitive bidding
https://www.osc.ny.gov/legal-opinions/opinion-91-1State Comptroller DiNapoli Statement on State Budget Extender
… New York State Comptroller Thomas P. DiNapoli issued the following … the Legislature's passage of an extender bill to fund state operations: "The passage of a budget extender bill will … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderAccounts Payable Advisory No. 2
… when paying vendors via ACH to ensure that the invoice address and payment address matched. This match is not necessary in SFS when …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… of probation, $45,000 in restitution and a judgment in the amount of $103,092.24 for stealing over $148,000 in New York … Yudenfreund, from March 2010 through January 2015. In total, Kanas stole $148,092.24 by accessing a joint bank … During this time period, Kanas lived off of the stolen money and, among other things, took multiple cruises, …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… Thomas P. DiNapoli, Westchester County District Attorney Anthony A. Scarpino, Jr. and Village of Croton-on-Hudson … to its safety," said Westchester County District Attorney Anthony A. Scarpino, Jr. "Rooting out corruption takes … funds." "I want to thank Westchester District Attorney Anthony Scarpino and the Investigations Division Public …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireOpinion 88-12
… refuse collection services) -- Competitive Bidding (need for where one municipality provides a service to another) … GARBAGE -- Collection of (municipal cooperation agreement for services) GENERAL MUNICIPAL LAW, §119-o; VILLAGE LAW, §4-412: A village may provide for refuse collection services on a cooperative basis either …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 94-17
… the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services (imposition and collection of fees for) … that unpaid user fees imposed to finance the cost of recycling services, including any interest or penalties, may … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract with …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 89-33
… for personal services rendered to the village by any person other than an elective village officer shall be … on such payroll or claim were actually performed by the person or persons mentioned therein. *** [Emphasis added] … is, after the compensation has been paid. With respect to liability of village officials in connection with a wrongful …
https://www.osc.ny.gov/legal-opinions/opinion-89-33