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Opinion 88-27
… favor ( Pease v Colucci , 59 AD2d 233, 399 NYS2d 519 [1977]; Mashnouk v Miles , 55 NY2d 80, 447 NYS2d 889, 432 NE2d 761 [1982]). Thus, prior to the 1977 amendment of the statute (L 1977, c. 965, §1), which, inter alia , added subdivisions 2 …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 89-12
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … regulations relative to the professional conduct of design professionals, including engineers (8 NYCRR 29.3). Of … that the specifications thus drawn may confer a special advantage upon a particular bidder, to the detriment of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 92-12
… such as volunteer work. General Municipal Law, §207-a(1) requires a city (other than New York City), town, village … during such disability. General Municipal Law, §207-a(2) requires payment of the full amount of regular salary or … disability pension. In that case, however, section 207-a(2) requires the municipality or fire district which employs …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Comptroller DiNapoli Releases Municipal Audits
… Buffalo – Budget Review (Erie County) Auditors completed a review of the city’s proposed 2026-27 budget and determined … required annual financial report (AFR) was last filed in 2007, more than 18 years ago. In addition, the board’s inadequate review of claims led to …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 91-46
… provisions of County Law, §201. You ask whether 1984 Opns St Comp No. 84-45, p 55 still represents our views in light … (103 AD2d at 682, 477 NYS2d at 178; see 1984 Opns St Comp No. 84-53, p 65). Moreover, we believe that National … Whether 1984 Opns St Comp No 8445 p 55 still represents our views in light of …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Environment, Energy and Agriculture – 2022 Financial Condition Report
… emissions. Volatile organic compounds — 273,316 tons. Industrial and commercial solvent use accounted for 49.2 … System Operator, in 2021, 126,766 gigawatt hours (GWh) of electricity were generated in New York State. Of this … 2020, at $43.57 per million BTU, New York State’s electric retail sales price was ninth in the nation. Agriculture …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureState Contract and Payment Actions in September
… R. Sheth for psychiatric services at Brookwood Secure Center. Department of Correctional Services $4.4 million with … data repository. $18.4 million with University of Kansas Center for Research for delivery of the New York State … North America LLC for maintenance and repair services for imaging equipment at Upstate Medical University. $1.9 million …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-septemberState Contract and Payment Actions in July
… and security office renovations at Creedmoor Psychiatric Center in Queens County. $1.6 million with Wilkins Mechanical … upgrade controls and heating system at Taberg Residential Center for Girls in Oneida County. Department of Health $1.5 … for support and maintenance of ultrasound and diagnostic imaging equipment at Stony Brook University. $1.4 million …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyDiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… being kept. Consequently, the risk of campus community exposure to hazardous materials was not being mitigated. Of …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… from taxpayers, including bonuses that were never paid to staff, liquor store purchases and holiday parties, according to an audit released today by New York State Comptroller … ignored the rules and abused taxpayer dollars meant to educate New York’s most vulnerable children,” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesContact Update and Online Help for Local Officials
… to the correct individuals within organizations in a timely manner. The collected contact information is used … to find a specific contact. Sorting - The list is sorted by Last Name by default. The other available search option is … checkbox to use Municipal postal address. Deselect to add a different mailing address. Save: Save any changes and …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpEnforcement of Article 19-A of the Vehicle and Traffic Law
… The Department is responsible for overseeing the State’s Article 19-A Program (Program) and establishing and enforcing policies to support the Law’s requirements. The Law requires every motor carrier, as … bus drivers must pass: a medical examination; a practical driving test; behind-the-wheel tests; and written or oral …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawDiNapoli Releases Fiscal Stress Scores
… on financial indicators including year-end fund balance, cash-on-hand, short-term borrowing, fixed costs and … 2021. The percentage of local governments showing low fund balance in FYE 2021 was 5%, down from 14.1% in FYE 2019. A …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… preschool special education provider, Yeled v’Yalda Early Childhood Center, claimed nearly $3 million in ineligible expenses for reimbursement, according to an … SED; $683,915 in costs related to a Head Start program, an Early Intervention program, a portion of a building Yeled …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesComptroller DiNapoli Releases Municipal Audits
… that unpaid fines and fees may total nearly $400,000 on tickets ranging from 1989 through 2015 and that more than 11,000 tickets dating as far back as 1985 appear to be pending. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Fire Company and the Watervliet Housing Authority . “In today’s fiscal climate, budget transparency and … city continues to finance operating expenditures with debt when it should be funding such expenditures with operating revenues. City officials did not fully implement the recommendations in last year’s …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Proposes More Transparency for Fire Protection Costs
… negotiations with any town, village or fire district. "Many communities rely on the efforts of volunteer fire … York's system for providing fire protection is complex. It can lead to lack of civic understanding, limited participation in budget hearings and special elections, and not enough …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsDiNapoli: Former Morley Fire Company Treasurer Pleads Guilty to Stealing Over $16,000
… from the Morley Volunteer Fire Company accounts at the Del Lago Resort and Casino and the Turning Stone Resort …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-former-morley-fire-company-treasurer-pleads-guilty-stealing-over-16000DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
New York State Comptroller Thomas P DiNapoli and Ontario County District Attorney James Ritts announced today that Becky Smith Shaver pleaded guilty to grand larceny for stealing over $2000 in pension payments from the New York State and Local Retirement System NYSLRS
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-system