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Opinion 90-48
… would adversely affect a bidder's ability to carry on his business, the bidder has a cognizable due process liberty interest and is entitled to notice of the reasons for the municipality's concern over his responsibility and an opportunity to rebut the charges. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 98-8
… to procure microfilming services, when available in the form, function and utility required by the political … (State Finance Law, §162[2]). When available in the "form, function and utility" required by a political … with respect to commodities, when available in the form, function and utility required, commodities must be …
https://www.osc.ny.gov/legal-opinions/opinion-98-8XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Economic Development Law Article 4-C, titled "The Procurement Opportunities Newsletter," is intended to ensure … notice of state agency and public authority intentions to contract for goods and services in the amount of $50,000 or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesOpinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… County District Attorney Anthony A. Scarpino, Jr. and Village of Croton-on-Hudson Police Chief Russel H. Harper announced that Gerald Munson, a former Croton-On-Hudson Fire Department Chief and a former Croton-On-Hudson Police …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireOpinion 93-15
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual audit of by … 88-76, p 145; 1980 Opns St Comp No. 80-340, p 101). Public libraries are, for most purposes, fiscally autonomous from … the Education Law contains certain requirements for public libraries to report to the State Education Department (see …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 94-6
… HOUSING LAW, §36: Pursuant to Public Housing Law, §36, when a public housing authority contracts with a residential … or used in connection with any project". Section 36 does not distinguish between tenant members of a housing … construction of the word "interest" as used in section 36, we note that the courts have defined this term when …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 2000 - 13
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … for volunteer membership in more than one fire company at one time (see also Village Law §10-1006[10]; General City … not "eligible" for a membership in more than one company at a time, it follows that an individual would not meet the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13New York City’s Uneven Recovery: Youth Labor Force Struggling
… Young Labor Force Still Reeling from COVID-19 Pandemic When the COVID-19 pandemic first hit, workers aged 16 to 24 … FIGURE 1 – Unemployment and Labor Force Participation Rates for Workers Aged 16 to 24 by Geography Unemployment …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingPublic Safety – 2021 Financial Condition Report
… Number of Crimes and Crime Rates Rise for the First Time in Eight Years The number of crimes in … Populations Keep Dropping As of March 2021, 46,823 inmates—a decrease of 9,314 (16.6 percent)—were held in 126 State and … 16 and 17 can no longer be held in adult jails or prisons. When confinement is ordered, 16- and 17-year-olds are now …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyDiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… the heart of our democracy. They were driven by lies to disrupt the orderly transition of power on which America … happened on January 6 or minimize the threat it brought to our doorstep. We also mark this day, not just to pay tribute to those who put their lives on the line …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… of State Comptroller (OSC) approval. Who this Chapter is for: State purchasing and procurement professionals … Guidance and general contract processing requirements for submission of transactions to OSC for approval. Documentation, processes, and Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… power was properly focused on billing records for State payments. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… Board of Fire Commissioners pleaded guilty today in Ulster County Court to grand larceny and criminal tax fraud for stealing nearly $240,000, State Comptroller Thomas P. … County District Attorney Holley Carnright announced. “This chairman hoodwinked his own Fire District, and others …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Temporary Housing Costs associated with the department of social services’ temporary housing program are higher than in …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … financial operations for the period June 1, 2011, to May 31, 2012. Background The Village of Munnsville is … unassigned fund balance which limits the Village’s ability to manage emergencies and other unanticipated occurrences. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… for over-the-counter receipts. The Library does not have procedures in place to record all receipts at the time …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Henrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report … Henrietta Fire Districts Districts progress as of January 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… [read complete report - pdf] [read 2022 report - pdf] Purpose of Review The … County. The elected nine-member Board is responsible for managing the District’s financial and educational … and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-f