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Opinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … at once devolve upon the deputy. There remains no other vested with any of its functions. The deputy at once becomes …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 92-22
… benefit as a result of that contract. That interest is prohibited if the officer or employee, individually or as … Law, §802). The term "contract" for purposes of article 18 is defined to mean any claim, account or demand against or … and private property owners, and pertain to property which is not assessed by village officials or for village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Street Construction-Related Permits
… DOT’s Bureau of Permit Management and Construction Control is responsible for overseeing all construction-related permitting. The Bureau is comprised of two offices. The Office of Permit Management … fees for both online and in-person applications. There is a central permit office in Manhattan and borough permit …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… to break downs — but the new cars are not expected until 2025. The MTA has spent just half of the $3.4 billion it said …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… through its Tuition Reimbursement Account (TRA), which is funded through assessments on schools. Without tougher … deplete the TRA. One of SED’s oversight responsibilities is to make sure the schools have financial resources to … are required to maintain on site. When SED sees a school is having financial trouble it has the power to take action …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleOpinion 91-60
… with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other … ), we believe that the conclusion in Opn No. 91-2, supra , is equally applicable to officials of political subdivisions. … 75). Article 3 does not prescribe how the Comptroller is to conduct an audit ( cf . Ronan , supra , pertaining to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 94-14
… to finance projects located outside the municipality for whose benefit the agency was created); (development … of any project located wholly outside the municipality for whose benefit the IDA was created. This prohibition does not apply, however, to projects for which an agency has authorized any assistance prior to …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 99-15
… has provided for exemption from taxation (see, e.g., 1981 Opns St Comp No. 81-106, p 107; 1980 Opns St Comp, No. … property tax exemption to these properties (see, e.g., 1981 Opns St Comp No. 81-208, p 221; 1981 Opns St Comp No. 81-147, p 152; 1976 Opns St Comp, No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 89-29
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange property with a federal agency) GENERAL MUNICIPAL LAW, §72-h; … VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a federal agency …
https://www.osc.ny.gov/legal-opinions/opinion-89-29State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bohemia Fire … bids. Also, officials did not ensure that the district is incurring only necessary overtime costs. Village of Candor …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsPark Accessibility for People With Disabilities
… of Parks & Recreation (Parks or agency), a mayoral agency, is the chief steward of City parkland. Parks’ mission is to plan resilient and sustainable parks, public spaces, … world-class sports events, and cultural festivals. NYC is home to 8.5 million people, including nearly 1 million …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesStreet Construction-Related Permits (Follow-Up)
… Permits (Report 2020-N-6 ). About the Program The New York City Department of Transportation’s (DOT) mission is to provide for “the safe, efficient, and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… that have taken such steps," DiNapoli said. "The world is transitioning to a lower carbon future and Exxon needs to … consistent with the Paris Agreement. Climate Action 100+ is a global investor initiative, engaging the world's largest … the sustainability nonprofit organization Ceres . Ceres is one of the founding partner organizations of Climate …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… Education Department (SED) should improve its process to investigate serious complaints against nurses and more … such investigations, including one case that was open for 866 days as of Feb. 28, 2017. "The State Education … from the many responsible professionals who've chosen nursing as their career." SED oversees the licensure and …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentDiNapoli Recommends Ways For LIRR To Get Back On Track
… by New York State Comptroller Thomas P. DiNapoli. "There is no question that LIRR has some tough challenges to … and communication with passengers," DiNapoli said. "LIRR is an important part of the New York City metro-area economy … impact on passengers. Document which plan or protocol is implemented for each incident, and whether an Incident …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackState Police Bulletin No. SP-105
… or university, an annual lump sum Education Payment is provided in June of each year.\ Contract Provisions and … and Senior Investigators), an annual Education Payment is provided. Bargaining Unit 07 Chapter 244, Section 4, Laws … year and shall be for one degree only. When such degree is obtained in a fiscal year, such payment shall be made as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-105-education-payment-employees-represented-police-benevolent-associationEnforcement of the Mitchell-Lama Surcharge Provisions
… Our audit focused on the income affidavits submitted for the 2012 calendar year, the most recent year for which DHCR had verified affidavits at the time of our … apartments were built under the program. In exchange for low-interest mortgage loans and real property tax …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsState Agencies Bulletin No. 1658
… employee who otherwise meets the eligibility criteria but is on an approved leave of absence, including Workers’ … payment upon the return from leave, provided the return is prior to 04/01/19. Eligible Titles Motor Equipment … and Retirement Information The 2018 Tool Allowance Payment is not included in the calculation of overtime and is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1658-2018-csea-tool-allowance-paymentComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… Justice Court. As Treasurer, the defendant was responsible for maintaining the Fire Department's bank account and … complaint alleges that he used his position as Treasurer for the Croton-On-Hudson Fire Department to steal and conceal … with the state's two percent tax on fire insurance. For years, Munson was able to conceal his ongoing theft by …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireState Agencies Bulletin No. 1752
… employee who otherwise meets the eligibility criteria but is on an approved leave of absence, including Workers’ … payment upon the return from leave, provided the return is prior to 04/01/2020. Eligible Titles Motor Equipment … and Retirement Information The 2019 Tool Allowance Payment is not included in the calculation of overtime and is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1752-2019-csea-tool-allowance-payment