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Opinion 88-20
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … opinion. COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by …
https://www.osc.ny.gov/legal-opinions/opinion-88-20DiNapoli: 23 School Districts Designated in Fiscal Stress
… Stress Monitoring System for the school year (SY) ending on June 30, 2021, down from 31 school districts in fiscal … School districts are given a fiscal stress score based on several factors: year-end fund balance, operating deficits and surpluses, cash position, and reliance on short-term debt for cash-flow. The monitoring system, …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Beginning in September, New York's 529 College Savings Program will offer more investment … balance and eliminate the $25 minimum contribution, State Comptroller Thomas P. DiNapoli announced today. "Now's … advantage of the improvements we're making to New York's 529 College Savings Program," DiNapoli said. "We're making it …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeState Agencies Bulletin No. 683
… necessitated by the processing of recent arbitration awards. Background Increment Codes for employees represented … necessitated by the processing of recent arbitration awards …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesOpinion 93-11
… This opinion represents the views of the Office of the State Comptroller at the time … MUNICIPAL LAW, §109-b(6)(c); LOCAL FINANCE LAW, §104.00: The term "outstanding indebtedness" as used in General … to law. This is in reply to your inquiry asking whether the term "outstanding indebtedness" as used in General …
https://www.osc.ny.gov/legal-opinions/opinion-93-11DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… 2012. In addition, library officials failed to enforce compliance with timekeeping requirements; implement …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Am I Required to Have an Audit?
… Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOpinion 2001-14
… "contract" within the meaning of General Municipal Law, article 18) -- Interest in Contract (municipal officer … authorize or approve the contract or authorize or approve payment thereunder, (b) audit bills or claims under the … section shall in no event be construed to preclude the payment of lawful compensation and necessary expenses of any …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 89-63
… fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22; Civil Practice Law and Rules, … 52 should be given its commonly understood meaning (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama … to provide safe and habitable housing and maintain the physical and financial integrity of the development, and it … to conduct yearly on-site assessments of a development’s physical condition as well as fiscal reviews (site and office …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period … million members. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims … To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsOpinion 93-22
… an order of a superior court would be necessary (§540.30[1][b]). However, "[a]n application for remission is addressed to the discretion of the court ..." ( People v Wirtschafter , 305 NY 515, 519 [1953]), and is premised … and not to matters of law." ( People v Castro , 119 Misc 2d 787, 789, 464 NYS2d 650, 653 [Sup Ct., Kings County, …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Office of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… individuals. Work with the Office of Unclaimed Funds (OUF) to recover any funds incorrectly reported to the OUF under the New York Abandoned Property Law. Provide … to deceased individuals before checks are reported to the OUF. For a complete copy of Report 2016-BSE7-01, click here …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsAccidental Death Benefit – Special 20- and 25-Year Plans
… payments made up to the date they became ineligible do not equal or exceed the amount of the ordinary death …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitAccidental Death Benefit – State Police Plan
… payments made up to the date they became ineligible do not equal or exceed the amount of the ordinary death …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitOpinion 91-48
… of the Town of Shawangunk, Ulster County , 158 AD2d 801, 551 NYS2d 392, lv den 76 NY2d 706, 560 NYS2d 988, one board … ineligible to sit on the [b]oard" (158 AD2d at 802, 551 NYS2d at 394; see also Town of North Hempstead v Village …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 93-17
… LAW, §521(2): The issuance of bonds by a non-city school district is subject to a mandatory referendum when the bonds … You ask whether the issuance of bonds by a non-city school district is subject to referendum when the bonds would be … (see Board of Education of West Islip Union Free School District, et al. v New York State Teachers' Retirement …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 97-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. LIBRARIES -- Finances (filing of annual financial reports) STATE COMPTROLLER-- Powers and … Whether sec 263 of the Education Law relieves libraries from requiring pub …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Jefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42