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Opinion 91-19
… -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS LAW, §70-a; REAL …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14XII.7.B Voucher Denials – XII. Expenditures
… rejections can occur for various reasons, including at the agency’s request. The Bureau has established codes for the most common … ID 7A Voucher or Expense Report being returned per agency request 8A Incorrect expense type 8B Incorrect lodging amount … Payment rejections can occur for various reasons including at the agencys request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsOversight and Enforcement of the Rechargeable Battery Law
… Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered … of Environmental Conservation has adequately monitored and enforced compliance with the New York State Rechargeable …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… which averaged $4 billion annually from FY 2023 through FY 2025 in the adopted budget in June 2021, were narrowed … billion in federal aid over four years, but $8.8 billion is planned to be spent in FY 2022, leaving less than $5 … of New York Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… More than half of probationers were behind on their restitution payments and … the money that was collected from them didn’t always go to crime victims, with some funds languishing for years, according to a review of more than 340 cases at 13 county probation departments …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… enforces collections from respondents who have New York plates and live within NYC. DOF refers other cases to the NYC … of collection. In many cases where the vehicle license plates were registered in New York State but the respondent’s …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsOpinion 90-2
… "grant" as used in section 256 to contemplate a gift or donation of moneys to the library (1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 88-43
… (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments) COUNTY … account, the county governing board is not obligated to replenish the sheriff's personnel account by appropriation … fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs and county …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Use, Collection, and Reporting of Infection Control Data (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The five … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… Despite a now decade-long economic expansion in the country, New York still lags behind other states when it comes to its rainy day reserves, according to a report released today by New … Despite a now decadelong economic expansion in the country New York still lags behind other states when …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsInvestors: Exxon Needs to Step Up on Climate Change
… of the New York State Common Retirement Fund (Fund), and the Church of England, called on ExxonMobil to agree to … proposals have won a majority at two energy companies and record high votes at several others. "Exxon’s stance, in … of investor concern over climate change, is shortsighted and puts shareholders’ investments in jeopardy," DiNapoli …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeOversight of Child Protective Services (Follow-Up)
… Objective To assess the extent of implementation of the three … Child Protective Services Act of 1973 was established to encourage more complete reporting of child abuse and … as well as the voluntary agencies that contract with LDSSs to provide child welfare services. OCFS receives suspected …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followOversight of Juvenile Detention Facilities (Outside New York City)
… and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they … entities that provide supervision and care to the youth in their custody who are awaiting adjudication or … and Family Services OCFS adequately oversees juvenile justice facilities for youth placed in local detention …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityHomeless Services Housing Needs Assessment (Follow-Up)
… To assess the extent of implementation, as of June 2025, of the seven recommendations included in our initial … To assess the extent of implementation as of June 2025 of the seven recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followOpinion 89-32
… interest is prohibited if the treasurer has any of the powers or duties specified in General Municipal Law, §801, … §801). As to whether a county treasurer has any of the powers and duties specified in General Municipal Law, §801, we note that the general powers and duties of the county treasurer are set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 92-9
… this, its proper business, by its proper officers, viz., attorneys and counsel to present and manage the business, … connection with complying with a subpoena to appear at an attorneys office for pretrial questioning …
https://www.osc.ny.gov/legal-opinions/opinion-92-9State Agencies Bulletin No. 1217
… back pay, front pay, interest, compensatory damages for mental anguish), the agency must submit a statement … are not considered wages (e.g., damages for emotional distress, punitive damages, interest, etc.) and which, as a … of an individual as a State employee would present health or safety concerns for co-workers or others. Back pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuant