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Opinion 90-32
… 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. REFERENDUM -- Mandatory (need for upon … to erect a building for the housing and storage of machinery, tools, implements and equipment owned by the town, …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 2006-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (exchange of … it under the contract to purchase and own ambulances used in connection with the provision of services under the … 1 Town Law §198(10-f), added by chapter 24, provides that, in order to provide for an emergency medical service, a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… to the highest ethical standards and I’m proud to continue my ongoing partnership with Comptroller DiNapoli and other …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesOpinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Periods of Probable …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Comptroller DiNapoli Releases School District Audits
… criminal history background checks on nine out of 157 employees tested. Hornell City School District – … unplanned operating surpluses totaling $4,652,365 instead of planned deficits. Due to the unplanned operating … account to disburse funds. Officials also allowed payment of utilities totaling $60,641 and administrative fees …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Compliance With Jonathan's Law
… Objective To determine whether the Office of Mental Health is complying with the requirements established under Jonathan’s Law. This audit covers the period April 1, 2015 through … in treatment, and suspected abuse and neglect while at a privately operated facility and then at a State operated …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawOpinion 98 - 19
… 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 things, there have been subsequent court cases or statutory amendments that … An installment purchase contract of a fire district is subject to a mandatory referendum. You ask whether an …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Fund's Mission, Values and Investment Philosophy
… We consider environmental, social and governance factors in our investment process because they can influence both … We consider environmental, social and governance factors in our investment process because they can influence both … and retaining dedicated, excellent people. We believe in empowering individuals and holding them accountable for …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… invoices. With few exceptions, as described later in this section, Business Units should use the invoice number … it can create a second voucher with invoice number 123-2 in the Invoice Number field to make the second payment. In certain circumstances, a vendor may be unable to provide a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsOpinion 88-36
… the rule of strict or absolute liability for the loss of public funds. Hence, liability exists whether or not the … other employee also may be personally liable for loss of public funds caused by misconduct, whether intentional or negligent. COUNTY LAW, §§403, 650; PUBLIC OFFICERS LAW, §§11, 12: A county sheriff is required …
https://www.osc.ny.gov/legal-opinions/opinion-88-36DiNapoli: Queens Economy Takes Off
… I look forward to working with the State Comptroller and my colleagues in government as well as residents and local … the ‘Economic Snapshot of Queens’ report as a resource in my office.” "In Queens, the Borough of Nations, our diversity …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offOpinion 91-30
… This opinion represents the views of the Office of the State Comptroller at the time … GENERAL MUNICIPAL LAW, §800(2): A town board member who is employed as a sales representative for a corporation … may make purchases directly from a State contract vendor pursuant to any State commodities purchase contract …
https://www.osc.ny.gov/legal-opinions/opinion-91-30New York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… arts and tourism are to New York City’s economy,” said Sandra Karas, secretary-treasurer of Actors’ Equity …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… that we find new ways to attack this growing problem. My sincere thanks to State Comptroller Tom DiNapoli for his … state. In communities like Hunts Point in the Bronx, and my district of East Harlem in Manhattan, however, we are not …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingOpinion 88-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of a tractor and compensation for the spouse's labor. This is in reply to your letter asking whether a town board member … there is an interest prohibited under section 801 shall be null, void and wholly unenforceable. In addition, any …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges … According to the New York State Office of Children and Family Services (OCFS), 60% of the state’s census tracts were … care can range from 10.2% to as high as 36.6% of median family income. “Access to quality, affordable child care is a …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsThe Concerning Growth of Hate Crime in New York State
… York City data for 2023 made available by the NYPD on the NYC OpenData portal are used. 5 Data on the rest of the State … the Prevention of Hate Crime, “Resources,” at https://www.nyc.gov/site/stophate/resources/resources.page , last …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateOpinion 92-28
… NOTES -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for … (interest earned on) -- Taxes (time for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation … between a city school district and a city school district public library in connection with moneys for the support of …
https://www.osc.ny.gov/legal-opinions/opinion-92-28