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Opinion 93-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … amount of accumulated tax refunds to be paid. Accordingly, it is clear that a town board may authorize the issuance of … referendum or if the bond resolution provides that it shall be submitted to referendum in the manner authorized …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 93-28
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (CHIPs … repair and improvement of highways may be expended only in accordance with an agreement entered into between the town … and improvements are to be used. Section 284 provides, in part, that: The moneys levied and collected for the repair …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 98-17
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … relationship between the town and the housing authority, it is our opinion that the town is a municipality for whose … purposes of Public Officers Law, §18(2)(b). Accordingly, it is our opinion that a town board, by local law or …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county … 275: Pursuant to County Law, §215, real property acquired for a county sewer district, that is no longer needed for …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 92-47
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (deposit and … 911 (E911) System surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment … segregate Emergency 911 (E911) System surcharge moneys in a "separate account". You also ask whether interest earned …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 91-59
… of Hicksville may expend foreign fire insurance tax moneys to provide death benefits to family members of … program, funded by a portion of the foreign fire insurance tax moneys it receives, to provide retirement and death … as follows: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and exempt firemen …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 91-44
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … (see Town Law, §174[7]), may elect to participate in the State health insurance plan with respect to its … Service Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and regulations …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 96-7
… COOPERATION -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds … cooperation agreement to implement an advertising campaign for the purpose of recruiting volunteer firefighters for the fire companies of the fire departments of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 96-21
… dated March 19, 1956 for chapter 278 of the Laws of 1956 from Deputy State Comptroller Joseph J. Kelly). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-21DiNapoli Finds Major Problems with Rochester School District Payments
… decentralized and not administered uniformly, resulting in errors that are costing taxpayers, according to an audit … payments made to 41 (91 percent) of the employees in almost every type of payment made to them, including … of these types of payroll payments. They identified errors in 97 percent of the additional payments tested. In total, …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… 2014 was the third highest year on record. Average salaries in the securities industry were nearly six times …
https://www.osc.ny.gov/press/releases/0215/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… The state Department of Health (DOH) has never put to use any of the money generated through distinctive license plates and a license application check-off box to support New York’s organ donation campaign, according to an audit issued today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support Services, Inc. (RSS) …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incOpinion 2006-6
… creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 89-9
… of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a … as provided in this section. ABANDONED PROPERTY LAW, §1310: Wages of a deceased county employee which remain … the meaning of these statutory provisions. Subdivision 3 of section 1310 of the SCPA authorizes a debtor, which is …
https://www.osc.ny.gov/legal-opinions/opinion-89-9DiNapoli: MTA Budget Outlook Improves
… financial footing than seven months ago with $1.9 billion in unanticipated resources now expected to be available over … total of $240 million from $638 million. The $1.9 billion in unanticipated resources during the financial plan period … MTA plans to raise fares and tolls again by 7.5 percent in 2015 and by another 7.5 percent in 2017 -- more than twice …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… treatment programs may not be adequately prepared in an emergency to prevent gaps in care, which could … OASAS has not tried to improve the accuracy of its wait list data for certified substance use disorder programs. As a … needed information to OASAS for its central waiting list directory or are sending inaccurate information. If …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… is installed and any pertinent licensing information. In addition to hardware and software inventories, local … determine the level of internal controls over that data. In some instances, laws, regulations or a local government’s … or disclosure would be inconvenient but not result in financial loss or damage to public credibility. Examples …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … through 2014-15 that appropriated a total of $17.4 million in fund balance and $7 million in reserve funds to finance …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Mitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… who had virtually no chance of getting an apartment in their lifetime, an audit released today by New York State … with virtually no chance for an apartment gives applicants false hope and compromises the program’s integrity.” The audit examined application fees at three developments in Manhattan: Trinity House, a rental development on the …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetime