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Opinion 94-1
… LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to a county sewer district a … county district was inadvertent, we conclude that a county is not authorized under the County Law to chargeback such … NYS 839 affd 211 App Div 826, 206 NYS 970). Further, it is our opinion that a county may not, by the enactment of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 89-56
… which are billed to the town but were not rendered. This is in reply to your letter concerning certain payments … Comp No. 85-44, p 59). Similarly, in the instant case, it is our opinion that the town may enact a local law providing … constitute gifts in contravention of Article VIII, §1. It is also our opinion that, in a collective bargaining …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 92-2
… the Town Law, a zone for a portion of the district which is served by the hydrants of a private water company. … The cost involved in procuring the use of fire hydrants is a charge against the fire district to be paid by fire … purpose of such zoning provided for in section 176(27) is "to permit one rate of taxation...for that portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 97 - 12
… opinion. CONFLICTS OF INTEREST -- Employment Contracts (planning board secretary as employee of engineer who appears before the board) -- Engineering Services (planning board secretary as employee of engineer who appears … Whether the recording secretary of a town planning board may be employed by a local consulting engineer …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 97-10
… argued that, because the building may be removed after it is constructed, it may be considered to be "equipment" for … 39). For this purpose, an "installment purchase contract" is defined in section 109-b, as amended by chapter 258 of the … Laws of New York, p 2658, at 2661). Accordingly, it is clear that section 109-b no longer authorizes a fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 93-2
… election. You state that the proposition in question is being submitted to the voters on the village board's own … §9-912[1],[2][e]). The term "regular village election" is not defined in the Election Law. The Election Law, … for village officers (Election Law, §15-102[1]). It is evident from the legislative history that the term …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 2001-4
… in connection with a revaluation. When compensation is paid in this manner, the duties to be performed for the … thereto must be properly documented before any payment is approved. As an alternative to the adoption of such a … salary as fixed by law as an incident of the office). It is our opinion that a town similarly may supersede Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4DiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… the Mayor’s Office for People with Disabilities. “There is a stark disparity in employment rates and wages for people … to be done to get employers to recognize that inclusion is a smart business decision. Fortunately, New York City is moving in the right direction with progressive leadership …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesHealth and Safety of Children in Foster Care
… To determine whether the New York City Administration for Children's Services (ACS) takes sufficient steps to ensure the health and safety of the children placed in foster care. The audit … whether the New York City Administration for Childrens Services takes sufficient steps to ensure the health and …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careOversight of the Pesticide Reporting Law
… The Department’s Division of Materials Management is responsible for administering the Pesticide Reporting Law … occurring each calendar year to the Department. The report is due by February 1 of the year following the calendar year for which the report is being submitted. The PRL amended the Environmental …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawSUNY Bulletin No. SU-386
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for … be updated. Position Location field on Job Data page is incorrect/rate of pay is correct – Agencies must submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateState Agencies Bulletin No. 925
… recurring savings to the State Financial Plan. The program is available to CSEA and PEF employees and employees in … from the effective date of resignation. Any employee who is rehired before the five (5) year period has expired is required to repay the severance payment in full. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… pandemic,” DiNapoli said. “Transportation and warehousing is crucial to keep New York City’s economy moving. As goods … that time. The sector recovered most jobs in 2021, and it is expected to fully recover its COVID-19 pandemic losses by … now well exceed pre-pandemic employment levels. This boom is likely to continue to impact the sector’s employment …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eDiNapoli: NYC Finances Gain Stronger Footing
… today by State Comptroller Thomas P. DiNapoli. ”Hope is building in New York City as vaccination rates climb, … pre-pandemic levels by the first quarter of 2023. Tourism is not expected to return to pre-pandemic levels before 2025, … the unevenness in the recovery, gross city product is expected to grow 5.1 percent in 2021 due to better than …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… meet goals for the length of time between trains. "The MTA is very clear that it considers its wait time assessment to … measure may make subway performance appear better than it is in reality. DiNapoli's audit determined that Transit's … for several reasons. First, Transit uses a score that is an average of averages. It calculates a simple average of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014State Comptroller DiNapoli Releases Audits
… in January 2019 reviewed the rebate revenue generated from agreements with six drug manufacturers and found that … for reimbursement. State Education Department (SED) Mama Program LLC – Compliance with the Reimbursable Cost Manual (2019-S-73) Mama Program is a New York City-based for-profit organization …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsMitigation for Extreme Weather Conditions and Flooding
… Objectives To determine whether the Long Island Rail Road (LIRR) performed a systemwide risk … to identify potential risks to its system from extreme weather conditions and flooding and developed plans to … different branches, stretching 120 miles from Montauk in Long Island to Penn Station and Grand Central Madison in …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… as follows: 1000012731 VERIZON BUSINESS NETWORK SERVICES INC – for services provided under statewide contract … ID Vendor Name 1000005959 National Grid – Keyspan - Non Utility 1100010053 National Grid Corporate Account - Non Utility 1000056251 Keyspan - Glenwood Energy Center LLC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… $4,303 in restitution for dodging her personal town and county tax payments over several years. Sheppard pleaded … pay $4303 in restitution for dodging her personal town and county tax payments over several years …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsState Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… and the possibility of an economic downturn, it is unclear how recurring obligations will match recurring … put future funding of critical programs in jeopardy. There is still too much spending through lump sums without details, … approximately $5 billion from Comptroller oversight. There is also a significant increase in capital projects funding …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24