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Opinion 96-7
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … You ask whether several fire districts may join together in an advertising campaign for the purpose of recruiting … agreements. Subdivision one of section 119-o provides, in relevant part, that ". . . municipal corporations and …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 92-47
… to inter-fund advances between funds raised from different tax bases), it follows that interest earned on the investment …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 98-17
… has not acted under Public Officers Law, §18. 3 See Corning v Village of Laurel Hollow , 48 NY2d 348, 422 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 91-59
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (need to be member … and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of … to provide death benefits to family members of deceased volunteer firefighters, and to fund retirement benefits to …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 93-28
… except debt service (see Highway Law, §§10-c[5]; L 1993, ch 53 [1993-94 Aid to Localities Budget, pp 230-231]; L 1993, ch 56, §§2-4, 13, 14; L 1993, ch 57, §§199, 200). Highway Law, §284 requires the town board …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 91-44
… (see Civil Service Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and … as to whether elected fire district commissioners can be treated in the same manner as school board members so …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 93-4
… board authorized to provide for a referendum on its own motion. You ask whether a town board may adopt a bond … referendum or may be submitted to referendum on town board motion. One of the exceptions to these referendum provisions, … board authorized to provide for a referendum on its own motion in the bond resolution (see Swanker v City of …
https://www.osc.ny.gov/legal-opinions/opinion-93-4DiNapoli Finds Major Problems with Rochester School District Payments
… were incorrectly calculated, by a total of $5,452. All were related to the State Education Department's … Develop adequate monitoring procedures to verify that all payroll-related payments are accurate, supported and made … to comply with the p-card manual requirements to audit all p-card transactions and supporting documentation to be …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsWall Street Bonuses Went Up In 2013
… not been withheld. DiNapoli also reported that: The bonus pool for securities employees who work in New York City also … from prior years. Over the past two years, the bonus pool has grown by 44 percent, driven by compensation deferred … budget because it assumed a 5 percent decline in the bonus pool. The state budget assumes a 7.8 percent increase in …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… protect their IT resources, including data, if they do not know what resources they have and where those … closely track their license usage to help ensure they do not inadvertently utilize software in a manner that might …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesDiNapoli: MTA Budget Outlook Improves
… financial plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according … the bulk of the unanticipated resources to improve service and maintenance, reduce the size of projected budget gaps and … it will not meet its $2 billion target from efficiencies alone and some projects will be deferred to the next capital …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… Wall Street’s profits were strong in the first half of 2015 at $11.3 billion, the strongest first half since … Thomas P. DiNapoli today. “After a very strong first half of the year, the securities industry faces volatile financial … an unsteady global economy,” DiNapoli said. “After years of downsizing, the industry has been adding jobs in New York …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startXII.8.G Payment Methods – XII. Expenditures
… in the email the need for the expedited payment. An error free, agency-approved voucher must be entered into SFS … Invoice/Reference field does not exceed 14 characters. An error free, agency-approved voucher must be entered into SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsMitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… Despite waiting lists for Mitchell Lama apartments being very long and turnover … we’ve found. Collecting fees with virtually no chance for an apartment gives applicants false hope and compromises … York Hill on the Upper East Side. They held six lotteries for applicants to get on waiting lists for apartments in …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeMonitoring of Homeless Data
… across the State; and to determine if OTDA’s programs are using all available data to best address the needs of … within our audit scope. Twice a year, Local Districts are required to submit Homeless Services Outcome Reports to … CoCs control access to the HMIS-compliant systems but are not required to share this data with OTDA or provide open …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… them through other programs. RSS is a Program service provider in upstate New York, serving eight different … services. RSS is the sixth supported housing service provider that OSC has audited in the past two and a half …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incHazard Mitigation and Coordination
… monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of … New York City children were unable to attend school for a week. NYCEM is responsible for coordinating citywide emergency planning and response for …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationControls Over the Empire State Supportive Housing Initiative
… to offer supportive housing and related services. The provider contracts we reviewed require the providers to … were lacking evidence of adequate case management. One provider did not meet as frequently as required for nine of … to ensure the ESSHI program achieves its goals. Revise and update monitoring visit procedures to ensure providers comply …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiative