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Opinion 89-25
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve Fund (transfer of moneys to capital reserve fund) SEWERS AND SEWER SYSTEMS -- Contracts … or acquisition" of a specific or type of "capital improvement" (GML, §6-c[2]). The term "capital improvement" …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 91-15
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (authority of newly incorporated village to assess park land fee upon subdivision plat already so assessed by … a town has approved a subdivision plat and collected a park land fee from the developer, and the area then becomes …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 93-20
… on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of … on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20DiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… New York State has more than 7 million acres of farmland, and many of its crops are dependent on pollination by bees and other … To address a drastic decline in the population of these essential pollinators, in 2016 the state created the … New York State has more than 7 million acres of farmland and many of its crops are dependent on …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programOpinion 92-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) … whether a school district may permit the installation of privately owned vending machines on school property for …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 88-48
… (see e.g., Matter of Marino v Town of Ramapo , 68 Misc 2d 44, 326 NYS2d 162; Thompson v Dormitory Authority , 48 Misc 2d 296, 264 NYS2d 842; cf . Public Authorities Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 90-41
… the village board of trustees may determine, on its own motion, to construct the extension wholly at the expense of … statement of a village board's authority, on its own motion, to assess the entire expense of a sewerage system or … the cost wholly against benefited properties on their own motion. Chapter 976 of the Laws of 1973 amended section …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Reporting of Billboard Income
… with billboards was being accurately reported on the Real Property Income Expense Statements (RPIE) filed with the New York City Department of Finance (Finance). We also determined whether penalties … with billboards was being accurately reported on the Real Property Income Expense Statements filed with NYC …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeDiNapoli: Fast Food Companies Agree to Stronger Supplier Oversight
… risks related to labor standards in their operations and supply chains. The companies also agreed to publish these … model ensures human rights are upheld throughout a supply chain,” DiNapoli said. “These companies understand … to increase transparency and accountability in their supply chains including: In 2010, the Common Retirement Fund, …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-fast-food-companies-agree-stronger-supplier-oversightHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Related Audits/Reports of Interest Kidz Therapy Services, PLLC: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… company. "The utilities sector should pay close attention to AEP's commitment to decarbonize its operations," DiNapoli said. "Reducing emissions and mitigating climate risk are vital to the company's own survival. Despite President Trump's plan …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program for construction contracts, the … boilerplate must have been approved by the Comptroller. Quick Contracting transactions can generally be processed by … three business days or less. Guidance on requirements for Quick Contracting for non-construction contracts is provided …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionTown of Bergen – Town Supervisor (2024M-30)
… Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor generally … records to the Board for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: … correctly and without verifying that cash balances in the accounting records were accurate. Overstated cash by …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… Enacted Budget Financial Plan projects healthy growth in tax receipts and federal aid for the current fiscal year, … “While New York’s economy continues to expand, gains in jobs, personal income and wages are projected to slow,” … “The Enacted Budget plan addresses risks such as downturns in tax receipts and federal aid, but other, more …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… risks to the public’s health and safety have languished in the state’s Brownfield Cleanup Program (BCP), according to … abandoned properties back to productive use, but delays in remediating properties may allow contaminants to spread, … encouraging private parties to voluntarily clean them up in exchange for liability relief, technical assistance, and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… the costs reported by the League for the Handicapped (LFH) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. SED sets the reimbursement rates based on financial information, including costs, that LFH reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualMental Health Training Component of the New York SAVE Act (2022-MS-1)
… school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against … Key Findings The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school … that staff were, at a minimum, trained on recommended mental health components such as the 10 mental health warning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… overdose fatalities surged during the COVID-19 pandemic in New York state, with opioid-related overdose deaths … P. DiNapoli. The surge is largely due to a sharp increase in deaths from opioids related to illicit fentanyl and … deaths statewide from opioids and all drugs (5,841) in 2021 surpassed the previous 2017 peak by more than 1,700 …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Cost Manual (2014-S-3) State Education Department: Bright Start Pediatric Services - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) were properly … by SED. SED sets the special education tuition rates based on financial information, including costs, reported by providers on their annual CFR. To be eligible for reimbursement, the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manual