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Opinion 88-37
… -- Periods of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), … the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section 28.00(a) of … was in service for a year or more. If, therefore, police cars are to be purchased to replace similar police cars which …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 89-2
… goods, supplies and services under joint contracts and arrangements entered into pursuant to Public Health Law, … one for purchases by "municipal hospitals" under arrangements entered into pursuant to Public Health Law, … council may authorize, to enter into contracts and make arrangements among themselves and among other municipal, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 92-24
… news, editorials and other matters of "current interest"; (4) have a paid circulation; and (5) be entered as second class mail matter (see General Construction Law, §60; Public … published in the town and entered as second class mail matter, the town board must consider any paper published …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… compliance with state regulations in six counties – Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne. … of those cases (79 percent) were either not reported (Cortland, Erie, Montgomery, Otsego and Suffolk counties) or not reported in a timely manner (Cortland, Suffolk and Wayne). For example, auditors found …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededOpinion 93-22
… An order of a superior court to remit a forfeiture of bail is not required in order for the Justice Court Fund to refund … (§540.30[1][b]). However, "[a]n application for remission is addressed to the discretion of the court ..." ( People v Wirtschafter , 305 NY 515, 519 [1953]), and is premised upon the defendant's failure to appear at the …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Cost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset … receive a COLA increase each September. How COLA is Determined In accordance with State law, the annual COLA percentage is 50 percent of the rate of inflation at the end of the …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… Overdose deaths related to heroin and prescription opioid abuse reached record highs in New York state in 2014, according to a report issued today by State Comptroller Thomas P. … and some local governments have taken important steps to reduce heroin and opioid abuse, the costs associated with …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… New York state pension and Social Security payments made to her deceased mother-in-law over a 16-year period. “The … callously took advantage of her mother-in-law’s death to profit at the expense of New York’s retirement system and … Administration,” DiNapoli said. “She has now been brought to justice and we will seek full restitution. I thank U.S. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsIX.6.D HHS Payment Management System – IX. Federal Grants
… funds in non-expired status in the PMS account. For any awards that have passed their 90-day liquidation date, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… on invoices not paid within 15 days. This interest is payable provided the small business submits its invoice … system of state government and identifies that it is seeking expedited payment as a small business. This … of this certification will identify that the business is seeking expedited payment as a small business on all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityVI.2.C Budget Journal Transactions – VI. Budgets
… access Job Aids to help with the budget process. A Budget Upload tool is available for use in SFS to submit budget journals and upload the file into the SFS. This Budget Upload Tool can be used by: State Agencies to upload their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsDiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… to Alvarez. Gonzalez also distributed contribution cards to these employees, which he had them falsely make out … Alvarez then collected the money and false contribution cards. Even though he knew the contribution cards were false, Alvarez submitted them to the New York City …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeMitigation for Extreme Weather Conditions and Flooding
… to identify potential risks to its system from extreme weather conditions and flooding and developed plans to … and, in the longer term, rising sea levels. Severe winter weather can create hazardous travel conditions throughout the … does not have procedures to address all types of severe weather events and did not perform an assessment of its …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingOversight of Water Supply Emergency Plans (Follow-Up)
… years. Plans must include both an Emergency Response Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, … where it had been more than 10 years since the last ERP or VA submission, and some Water Systems had never …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followState Agencies Bulletin No. 2170
… Purpose: The purpose of this bulletin is to provide agencies with the 2023 calendar year-end … Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements require … from January 1, 2023, through December 31, 2023. See Guide to Financial Operations Chapter XIII, Section 4.C - Travel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2283
… Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business … 2024, and will include all reimbursements paid by SFS from November 22, 2024 through December 12, 2024. The … tax deficiency deductions will be initiated in early 2025 for any “Taxable Expense” that did not have taxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsSeized Assets Program
… of the New York State Division of State Police (Division) is to serve, protect, and defend the people of New York State … activity. For asset seizure cases in which the Division is involved, its Asset Seizure Unit (ASU) is responsible for … report asset seizures to Division Headquarters. During our site visits, we identified 16 cash seizures totaling $39,967 …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… The objective of this audit was to assess the Division of Housing and Community Renewal’s oversight and monitoring of certain New York City Housing Authority projects funded through the Public Housing Modernization Program (Program). In addition, the … The objective of this audit was to assess the Division of Housing and Community Renewals oversight and monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingCompliance With Freedom of Information Law Requirements
… statutory requirement to provide an appeal to Committee on Open Government (COOG) upon receipt for any of the 49 … information. 1 For example, while one DOT regional office on its own provided its FOIL procedures manual, three other … impact the reliability of the evidence they are relying on, whether the obstruction is deliberate by an auditee or …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsWelcome Center and Rest Area Planning and Implementation
… of State Highway and Transportation Officials (AASHTO) standards; are no more than 20 years old; and are open and … is not in compliance with AASHTO Rest Area spacing standards on Interstates 81 and 495. The Department did not … 81 corridor and Interstate 495 in compliance with AASHTO standards. Maintain current Rest Area Plans and Rest Area …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementation