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Opinion 88-21
… the issues discussed in the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in … Concerning the use of park trust funds received by a village from subdividers …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 2005-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONSTITUTIONAL LAW -- Payment in aid or maintenance of parochial schools (funding a town program conducted at a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 88-40
… for changing the fiscal year of the village from March 1st to June 1st. General Municipal Law, §119-o(1) authorizes municipal … that the village has a fiscal year commencing on March 1st by virtue of the adoption of a resolution to retain that …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 88-75
… in the lawsuit by another firm but that the principal lawyer representing the city has recently left that firm and … costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 98-10
… a village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets … letter concerning a contract between a town and a village for the repair and maintenance of village streets. You ask … the village to generate revenue to reimburse the town for the cost of these contractual services. Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 92-6
… office, whose duties include checking invoices for accuracy, would not have an interest prohibited by … Law if the highway superintendent were to award contracts for the repair of town highway equipment to the clerk's … of interest if the superintendent were to award contracts for the repair of town highway equipment to the clerk's …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 98-6
… in a contract with a firm of which the supervisor's spouse is the sole proprietor if the contract was entered into prior … state that the spouse of a newly-elected county supervisor is the sole proprietor of a company which was awarded a … to be awarded additional contracts while the supervisor is in office. You have informed us that the county manager, …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 93-23
… 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 -- Electrical Services (chair of planning board … Whether a prohibited conflict of interest would arise if a local electrical contractor were …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 2000-17
… PUBLIC AUTHORITIES -- Competitive Bidding Requirements (for construction of town water system) - Municipal … 197-a: If a town, on behalf of a water district, contracts with a water authority for the construction of a water system … authority, the authority must solicit bids in accordance with Town Law §197 for the construction of the town's …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-12
… under the supervision of a single superintendent of public works. All officers and employees performing services … would be supervised by a single superintendent of public works. All officers and employees providing services … or contract basis, or for the provision of a joint service. The term "joint service" is defined as the joint …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… under the supervision of a single superintendent of public works. All officers and employees performing services … would be supervised by a single superintendent of public works. All officers and employees providing services … or contract basis, or for the provision of a joint service. The term "joint service" is defined as the joint …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12XI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… State Finance Law requires: that the Office of the State Comptroller (OSC) include in the Consulting Services … State contractors are required to disclose by employment category the number of persons employed to provide services under a contract for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… in the ways New Yorkers conducted daily activities, with remote learning and remote work becoming common in New … Policy found that: “Evidence of cost savings associated with telehealth is mixed and depends on whether telehealth is … the emergency period. The audit recommended that OMH: work with providers to increase their ability to offer TMH as a …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Comptroller DiNapoli Releases State Audits
… Supervision. Corcraft's mission is to employ offenders in real work situations to produce quality goods and services at …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsUpstate Transportation Authorities Suffer Revenue Plunge
… provide public transportation in four upstate areas of New York State. 1 Combined, the Capital District … State subsidies account for more than 50 percent of total revenues at CNYRTA and nearly 46 percent at RGRTA. … subsidies combined comprise 71 percent and 42 percent of CDTA and NFTA total revenues, respectively. NFTA also …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… Business Units experience problems when making payments to certain complex vendors. When these problems are … the Office of the State Comptroller works with the vendors to develop a consistent payment method for Business Units to follow which meets the needs of both New York State and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesHudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s processes for … Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Humphrey Fire District – Financial Controls (2014M-37)
… and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Eldred Central School District - Financial Condition (2018M-138)
… been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the general fund over $100,000 that it may … cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Town of Schroon - Town Hall Expansion Project (2018M-128)
… oversight and management of the Town Hall expansion project. Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained throughout the fiscal year. We …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128