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Opinion 88-12
… (need for where one municipality provides a service to another) REFUSE AND GARBAGE -- Collection of (municipal … on a cooperative basis either by jointly acquiring equipment and hiring personnel or by one village acting as … on a cooperative basis either by jointly acquiring equipment and hiring personnel or by one village acting as …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… The Times Union published an op-ed from New York State Comptroller Thomas P. DiNapoli today on the shortcomings of the Olson Group’s COVID-19 report and the … The Times Union published an oped from New York State …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseOpinion 90-2
… §256: A village may contract with a town public library which was established by the town within which the village is located and which is supported by town-wide taxes, for library services … contract for library services with a town public library which was established by the town within which the village is …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 89-33
… the office of auditor, the board of trustees shall audit all claims against the village ... [Emphasis added] … day, week, month or year may be paid without prior audit. All payrolls, or other claims for compensation, for personal …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 92-31
… to that described in former section 89(71) (1979 Opns St Comp No. 79-383, unreported; 1978 Opns St Comp No. 78-559, unreported; see also Municipal Home Rule … partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 93-15
… with the town board for such moneys and shall produce all supporting books, records, receipts, warrants, vouchers … and cancelled checks". Pursuant to Education Law, §259, all moneys received "from taxes and other public sources" …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 93-7
… for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). We are aware of no judicial decisions on the issue … in the performance of the contract (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , …
https://www.osc.ny.gov/legal-opinions/opinion-93-7DiNapoli Releases Profile of New York's Small Business Owners
… Even as many small businesses shuttered their doors or struggled through … pandemic,” DiNapoli said. “Policymakers should encourage small business growth, and particularly initiatives to spur … promoting and expanding initiatives designed to assist small businesses, and underrepresented business owners in …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersComptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… 2016, Kanas was arrested on a warrant by City of Tamarac Road Patrol and Broward County Sherriff’s in Florida. Having … and the Attorney General thank the City of Tamarac Road Patrol and Broward County Sheriff’s in Florida for their … is led by Chief Dominick Zarrella. The Forensic Audit Section is led by Chief Auditor Edward J. Keegan. This case …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… contractor default. In the event of a contractor default and surety takeover of a contract, as determined through … surety payments will be made via Automated Clearinghouse (ACH) payments. At the time of the takeover, if the original … should obtain the surety vendor’s agreement to receive ACH payments. Payment via ACH will ensure timely and accurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… be attached by the agency when submitting the transaction online. Agencies who bulkload ROA transactions can attach … Online agencies enter an Adjustment Voucher in the Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationOversight of Homeless Shelters (Follow-Up)
… during visits included structural damage, mold, vermin, bug infestations, excessive garbage in rooms, and missing or …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followTransformation of the MTA
… whether the Metropolitan Transportation Authority (MTA) established a working plan for implementing … and the savings to be achieved. We also determined whether MTA has implemented any aspect of the Transformation Plan … changes in the Public Authorities Law (PAL) requiring MTA and its affiliated entities to develop and complete a …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaState Agencies Bulletin No. 2288
… agency instructions for processing the 2024 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees: All … Services Unit. Effective Dates: The 2024 SSU Uniform Cleaning and Maintenance Allowance can be processed beginning … Appendix D are eligible to receive the 2024 SSU Uniform Cleaning and Maintenance Allowance. Employees who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2288-2024-uniform-cleaning-and-maintenance-allowance-eligible-employeesDebt – 2022 Financial Condition Report
… Act of 2000 defines State-Supported debt and sets limits on the amount of State-Supported debt outstanding and debt service, based on affordability measures such as State personal income and … 2021-22, new debt issuances were excluded from the caps on debt outstanding and debt service. The SFY 2022-23 Enacted …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtCitywide Payment Services and Standards – Controls Over Payments
… and recording agency. Its mission is to administer the tax and revenue laws of the City of New York fairly, … In May 2022, CPSS reports showed $20.6 million in real property tax payments under FAIRTAX (a system to record all taxes received by the City, including real property tax) despite the fact that the FAIRTAX system was …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… in 1955 to provide affordable rental and cooperative (co-op) housing to middle-income families. The New York City … 93 HPD-supervised Mitchell-Lama rental and limited-equity co-op developments, with approximately 46,902 units. Owners …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsControls Over the Empire State Supportive Housing Initiative
… a nursing/rehabilitation facility following an inpatient hospital stay. Four of the six providers’ ESSHI projects we … such as evidence of vermin (i.e., mouse hole), damage to walls, and peeling paint. Water leaks within a building may …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeEnforcement of Article 19-A of the Vehicle and Traffic Law
… enforces its requirements. Our audit covered the period January 1, 2016 through October 3, 2018. Background In 1972, a tragic school bus and freight train collision near Congers, New …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawHuman Resource Practices
… supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce … enterprise, and a network of patient care facilities. HR develops local human resource-related policies in … the loss of university property. Key Findings Insufficient HR monitoring and oversight and inadequate or poorly enforced …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practices