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Opinion 88-17
… bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel … in view of the Court of Appeal's decision in Kamhi v Planning Board of Town of Yorktown , 59 NY2d 385, 465 NYS2d … 1978, p 154, this Office expressed the opinion that a town planning board may require a subdivider to set aside park …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Comptroller DiNapoli Releases Municipal Audits
… Village of Liberty , Mount Vernon IDA , Town of Villenova and the Westmere Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2How to Conduct a Vendor Responsibility Review
… or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a review. In the solicitation document, you … and file form AC1782-S Authorized Signature Form . If you want to limit the authorization so the designee may only …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewOpinion 97-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … members of each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Auditing Travel/Conference Claims – Travel and Conference Expense Management
… etc.? Are there expenses the traveler incurred while extending a trip, or taking a side trip, for personal … been charged to the local government or school district’s credit card? If mileage reimbursement is sought, is the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsXII.6.E Making an Emergency Payment – XII. Expenditures
… cannot be added using the Vendor Add process prior to payment. An emergency procurement is one in which an urgent … of public resources is at risk and an immediate payment is required. A purchase resulting from a Business … Vendor File, Business Units can use the emergency single payment vendor ID “0400000001” to make a payment to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentMedicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… Purpose To determine whether the Department of Health paid pharmacy providers for controlled substances … of health care services, including prescription drugs, to individuals who are economically disadvantaged and/or have … To determine whether the Department of Health paid pharmacy …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsBenefits Advisement Services for Individuals With Disabilities Seeking Employment
… findings and recommendation related to benefits advisement in the New York State Employment First Commission report. The … Working-age New Yorkers with disabilities participate in the work force at a rate of less than half that of people … U.S. Census Bureau’s 2018 American Community Survey (ACS). In 2018, there were approximately 1 million working-age …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentScarborough Fire District – Board Oversight (2025M-117)
… investment policy or procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… choices, it should be transparent over what spending can and cannot be adjusted,” DiNapoli said. “While the city’s … operational challenges. The city is limited in where it can make adjustments, and all stakeholders will benefit if it … Medicaid, debt service, public assistance and other legally or contractually-required payments. Nondiscretionary …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesState Comptroller DiNapoli Releases Audits
… for crime victim compensation claims, grants, and forensic rape examination (FRE) claims were made only to eligible …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsDivision of Housing and Community Renewal Bulletin No. DH-59
… Purpose To inform the Division of Homes and Community Renewal of OSC’s automatic processing of the April 2013 LLS payment and provide instructions for payments not processed automatically. Affected Employees … To inform the Division of Homes and Community Renewal of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-59-april-2013-district-council-37-dc37-longevity-lump-sumState Agencies Bulletin No. 1265
… employees who are in a composite position (identified by Increment Code 2222) even though the agency must submit a … stub or direct deposit advice. This payment will be made in a separate check regardless of when it is paid. The … for this payment. Undeliverable Checks If the agency has made an effort to deliver the check to the employee but the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1265-october-2013-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1235
… employees who are in a composite position (identified by Increment Code 2222 ) even though the agency must submit a … stub or direct deposit advice. This payment will be made in a separate check regardless of when it is paid. The … for this payment. Undeliverable Checks If the agency has made an effort to deliver the check to the employee but the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1235-april-2013-civil-service-employees-association-csea-longevity-lump-sumDiNapoli: New York City's Finances on Solid Footing
… New York City projects a balanced budget for fiscal year 2015 … conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the annual meeting of the Financial Control Board. “New York City is on solid financial footing with new labor …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingDiNapoli High-Tech is on the Rise in NYC
… and vital industries,” said New York City Mayor Bill de Blasio. “Investments in the New York City tech sector, …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… life and property. Under DEC's classifications, there are 407 high-hazard dams in New York, more than half of which … or otherwise insufficient to determine a condition rating, then DEC will either not assign a rating, or assign a condition rating of "unsound" based on …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… assistance, and small business recovery. “My office is committed to full transparency in government spending,” … The dashboard explains each federal and state program, and how much has been received and spent to date. The data will … available. New Yorkers can use the tool to understand how federal aid is used and to inform future conversations …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… New York City, ACS is responsible for ensuring the safety of children who are placed in foster care. The general rule … required to conduct regular visits to children in the care of foster parents. The interactions and observations are … child welfare information maintained by the State Office of Children and Family Services. Both ACS and the non-profit …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenOpinion 97-10
… A fire district may not enter into a lease-purchase agreement under which a contractor would build a firehouse on … annual payments to the contractor during the term of the agreement, with title to the structure passing to the fire … Municipal Law, §109-b, may enter into a lease-purchase agreement under which a contractor would build a structure to …
https://www.osc.ny.gov/legal-opinions/opinion-97-10