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Opinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … law to accept only vouchers which have been certified by the claimant …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Opinion 89-40
… when authorized by the board of fire commissioners, the chief officer of a fire district fire department, subject to … provided for by statute are the chief and one or more assistant chiefs (see Town Law, §§176[11-a], 176-a). A … is prohibited from serving simultaneously as chief or an assistant chief of the fire district fire department (Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNapoli Report Examines Troubling Child Poverty Trends
… less likely to complete high school and college, making it hard to later become employed. When every child has a safe …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsOpinion 89-46
… at the time of election and throughout the term of office, to be "an elector of the town". This Office has expressed the … also 1985 Atty Gen [Inf Opns] 85-59). One qualification to register for and to vote at a town election is U.S. citizenship (NY Const. Art …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Introduction to IT Governance – Information Technology Governance
… communicating through email and reporting to State and federal agencies. These systems and the data they hold are …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… To determine whether the Rochester-Genesee Regional Transportation Authority (RGRTA) was complying with … April 3, 2019. About the Program RGRTA is a regional transportation authority established by New York State to provide safe, reliable, and convenient public transportation to customers in eight counties (Monroe, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsTown of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Dual Membership in NYSLRS – Divorce and Your Benefits
… the Domestic Relations Order (DRO) may be directed to the “New York State and Local Retirement System” … If a member has dual membership and is eligible to receive pension benefits from both systems, but the DRO is applicable to only one membership, then the DRO must specifically …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrsParticipation in the Program – Contribution Stabilization Program
… Joining the Program Employers are eligible to participate in the CSP during a fiscal year in which their graded rate … Withdrawing from the Program A new law enacted in April 2023 allows employers who have participated in the CSP … the normal rate (not the graded rate) in fiscal year 2025 (for your bill that will be due in February 2025). …
https://www.osc.ny.gov/retirement/employers/csp/participation-program2022 Year in Review
… Celebrating the Office of the State Comptrollers Achievements in 2022 …
https://www.osc.ny.gov/reports/2022-year-reviewInvesting in New York
… (as of March 31, 2025) Approximately 10% internal rate of return (as of March 31, 2025) Contact Leo P. Chenette Senior … Investment Officer, Private Equity Phone: (518) 375-8324 Email: [email protected] New York Credit … the Community Preservation Corporation (CPC)—a nonprofit mortgage lender—to revitalize New York communities and create …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… onset of the COVID19 pandemic including ventilators and xray machines that now sits unused in storage facilities …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… agencies are also required to complete Family Assessment Service Plans (FASPs) for each foster child that help support … area separate from progress notes, the inability of case planners and their supervisors to sign off on progress notes … to complete and enter progress notes related to case planners' contact visits and ensure that agencies are …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-children2014 Year End Report
… Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases.The Board … (Triad) under contract C-140311. Claims from the Second Injury Fund are processed by the Special Funds Conservation … If either the Board or our Office rejects a Triad claim, the reimbursement is denied. Triad is then responsible …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportState Comptroller DiNapoli Releases Audits
… Operators, Conductors, and Bus Operators, drug/alcohol screening and medical examinations. The follow-up review … issues identified in the initial report. Of the report’s 10 recommendations, five were partially implemented and five … Selected Aspects of Supporting Small Businesses (2020-N-10) SBS’ Employee Retention Grant (ERG) Program was intended …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Opinion 92-40
… This opinion represents the views of the Office of the State Comptroller at the time it was … COUNTIES -- Powers and Duties (imposition of fees at county landfill) FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County (imposition of fees) -- Fees (authority to impose fees …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… New York City’s Department for the Aging (DFTA) provides home care and case management services to support older New … rising demand for these services. The waitlist for home care continues to expand, while DFTA faces challenges … York City’s older population is growing, and demand for home care and case management is rising rapidly,” DiNapoli …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsOpinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact … the board members is not merely speculative and more than de minimis, they should not participate in the discussion or …
https://www.osc.ny.gov/legal-opinions/opinion-97-9CUNY Bulletin No. CU-329
… alien students who receive scholarships Background A scholarship is an amount given to an individual for study, … Internal Revenue Code Section 117, payment of a qualified scholarship to a nonresident alien is not reportable and is not subject to Federal income tax withholding. A scholarship is considered a qualified tax exempt scholarship …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarships