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Opinion 94-20
… assessment for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use … 29.00: A village may not impose a special assessment to pay the cost of snow removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 92-24
Whether a town may designate as its official newspaper a newspaper which is published in the town mailed as third class matter and does not have a paid subscription
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 89-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A municipal housing authority is exempt from the payment of court filing fees. This is in reply to your inquiry asking …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 2002-11
… must be granted "in accordance with a system adopted by the program sponsor". In general, the system "shall … that points "shall be granted" for activities designated by the program sponsor, selected from a list of activities … annually in order to receive twenty-five points credit". By setting forth two separate and distinct categories of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Homeless Services Housing Needs Assessment (Follow-Up)
… including assessment of needs, case management, access to health care (including physical and mental health), treatment for substance abuse, childcare services, … for temporary housing and treatment of physical, mental health, and/or substance abuse issues. Beginning in January …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… pandemic program to help struggling households pay their rent faltered at the start, with New York being the last … distribute funds. Improvements, including those suggested by State Comptroller Thomas P. DiNapoli at the onset of the … for low-income New Yorkers remain high, according to a report from DiNapoli released today. As of May 2023, the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startOpinion 92-15
… LAW, §207-c; WORKERS' COMPENSATION LAW, §30(3): When a deputy sheriff is partially disabled as a result of a … a party to a workers' compensation proceeding is bound by the determinations necessarily made in that proceeding. … municipality (see Schenectady County Sheriff's Benevolent Association v McEvoy , 124 AD2d 911, 508 NYS2d 663). In a …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Town of Walton – Justice Court Operations (2021M-72)
… audit. Background The Town, located in Delaware County, is governed by an elected Town Board (Board) composed of four members and a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… Section Overview Generally, the State pays for expenses incurred when an employee travels on … extended period for official State business. If the head of an agency has not properly designated an employee’s … station. For example, if an employee is assigned to a new primary work location for a definite period of time that is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDiNapoli: Better Oversight Needed at Homeless Shelters
… An audit released today by New York State Comptroller Thomas P. DiNapoli found the … of those were identified in poor condition in prior audits by the Comptroller. At both certified and uncertified … in a safe and dignified setting,” DiNapoli said. “In too many cases, the Office of Temporary and Disability Assistance …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… must be investigated and prosecuted," Ritts said. “This case is no different. The goal to hold people accountable and … very seriously,” Cirencione said. “This is the second case we have investigated this year resulting in the arrest … personal gain. We commend those who came forward on this case and assure our community that we will continue to …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… to OSC through the Electronic Documents Submission System (EDSS). EQM Electronic – Architect/Engineering, … submitted through the Electronic Documents Submission System (EDSS), document files should be uploaded and placed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsDo Not Call Enforcement Efforts
… Purpose To determine if the Department of State (Department) is fully … Not Call Law. The audit covers the period January 1, 2014 to April 20, 2018. Background The New York State Do Not Call …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… reports of alleged child abuse or child fatalities, can take additional steps to protect children from harm. “The findings in this audit … action among LDSSs or even within regional areas. Auditors also found other issues with OCFS’ oversight, such as lack of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesAuditing Travel/Conference Claims – Travel and Conference Expense Management
… with your travel and conference policy? 9 In most cases, the governing board is responsible for auditing all … (e.g., school district superintendents). In these cases, you should follow your travel and conference policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… it should conduct operations, Department officials do not provide adequate oversight to ensure the adherence to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Opinion 95-13
… BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures (use of excess bond … in a special account, may not be commingled with other funds of the school district, and must be expended only for …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in … Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and operating far beyond …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… the needs of homeless New Yorkers, particularly those with mental health and substance abuse issues, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit examined DHS’ …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthTown of Carrollton – Justice Court Operations (2018M-21)
… balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The Justices' bail reports included …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21