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Opinion 92-28
… or district making the appropriation and shall be expended only under direction of the library trustees on properly … issued in anticipation of taxes levied for the library may only be expensed for library purposes, we believe it would be …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… officials at 22 SSDs across the state and found that 13 only recently became aware of the legal requirement to … organizational, legal, and administrative functions that only indirectly affect long-standing problems, such as …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… Three Mitchell-Lama housing developments overseen by the New York City Department of Housing Preservation and Development (HPD) operated at a financial loss, even as … Three MitchellLama housing developments overseen by the New York City Department of Housing Preservation and Development HPD …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsOpinion 92-14
… made to discharge a mechanic's lien without a court order only when either (1) a certificate of satisfaction or release … to the general rule that money may be paid out of court only upon court order. Specifically, we must determine what … made to discharge a mechanic's lien without a court order only when either (i) a certificate of satisfaction or release …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 88-26
… GENERAL MUNICIPAL LAW, §72-h; LOCAL FINANCE LAW, §11.00(a): A town may issue obligations to finance the construction … a State Police facility located within the town so that it can obtain the benefits of increased police protection … duties in rural areas and authorizes the acquisition of property in connection therewith. This provision, however, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26COVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… at 2 pm New York City’s world-renowned arts, entertainment and recreation sector saw the largest decline among all … Comptroller Thomas P. DiNapoli. DiNapoli urged the state and city to work in coordination to provide establishments with clear guidance for venues to reopen and make use of outdoor space to expand audiences. A joint …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… New York State Comptroller Thomas P. DiNapoli and Attorney General Barbara D. Underwood today announced the … to the work of my investigators in partnership with Attorney General Barbara Underwood and the New York City … trust in our government and political process," said Attorney General Underwood. "Today’s indictments should send …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… with the impact of severe storms, the breach of a large dam could result in the loss of life, devastation of several … and flooding that spans multiple counties. Even a small dam failure could result in significant economic consequences … by local governments. In the wake of a 2008 audit of DEC's dam safety program by DiNapoli's office, DEC strengthened its …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 88-47
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … to the six-year statute of limitations established by section 48 of the former Civil Practice Act for actions on a liability created by statute, and that, …
https://www.osc.ny.gov/legal-opinions/opinion-88-47DiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… into the six check-off program during the last five years, only $5.1 million, or 43 percent, has been spent, compared to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesDiNapoli Releases Subway Ridership Dashboard
… the New Yorkers returning to the subways are those who most need it, including many from The Bronx, Brooklyn and … on the city's recovery,” said Danny Pearlstein, director of communications and policy, Riders Alliance . “Just as … Black, and brown New Yorkers continue to rely on our precious mass transit system, even despite the pandemic,” …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardOpinion 88-43
… in the opinion. WORKERS' COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General … LAW, §§6-j, 207-c; WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured … revd on dissent 41 NY2d 931, 394 NYS2d 637; 1982 Opns St Comp No. 82-92, p 113). Further, it has been held that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-43NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… rights. The proposals were filed with Walmart Inc., CVS Pharmacy Inc., Netflix Inc., DoorDash Inc. and Gannett Co. … to join Comptroller DiNapoli and the New York State Common Retirement Fund to emphasize that the long-term value … profitable long-term strategy. About the New York State Common Retirement Fund The New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Comptroller DiNapoli Releases Municipal Audits
… and conduct an annual audit of the treasurer’s records. In addition, the board did not ensure the treasurer filed … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … detailed procedures for procuring professional services in their procurement policy. Auditors also found officials …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5State Comptroller DiNapoli Releases Municipal Audits
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. … segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the treasurer were generally up to date and complete. They also found the treasurer …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-16
… sizes of type faces (see, Garmin , supra , 284 A2d at 358; Rust v Missouri Dental Board , 155 SW2d 80, 85). A notice of …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 92-35
… taxes with respect to county-owned real property liable for taxes ( cf . RPTL, §406, with respect to the taxable … , subsequent to the expiration of the interest-free period for the collection of taxes (see §924[2]), but prior to the expiration of the warrant for the collection of those taxes (see §904[1]) in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-92-35XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… Contract Description field for each transaction, including amendment transactions. For amendment transactions, the NYS Contract Description field …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides … is eligible for benefits. If they are, DOL will send you a notice of entitlement and potential charges. You’ll have an opportunity to comment and specify the circumstances …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costs