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Opinion 2006-6
… of absence) GENERAL MUNICIPAL LAW §92(1): A town board may not grant a leave of absence to the town supervisor. Rather, … rules and regulations in relation thereto. Section 92 does not, on its face, distinguish between elective and appointive … of sickness, vacation or personal reasons generally will not deprive the officer of his or her salary (see, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… contracts are renewed, they require HPD’s approval but are not required to be re-bid. However, the Rules only cover … Key Findings HPD’s Rules are limited in scope and do not encourage Linden Plaza officials to make purchases at competitive prices. The Rules do not require competitive bidding for contracts that are less …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentState Comptroller DiNapoli Releases Audits
… of their asset data in SFS AM. Auditors found BCA is not adequately overseeing capital assets reported by state … were marked as state owned in tax parcel data but they did not appear in the SFS AM data. Empire State Development – … in October 2021 found, with few exceptions, that ESD did not evaluate its economic assistance programs to ensure they …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… Office audit found that the Parks Department did not identify and address obstacles to accessibility. In … includes adding signs, armrests or parking spaces, to Not Achievable (Priority Level 5) for historic sites or hilltop parks where a fix was not feasible. Most of the barriers were Readily Achievable. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… DiNapoli’s audit found, however, that these agencies have not carried out a systemwide risk assessment — a … their transportation systems. B&T officials said they did not see a risk and had no plan to do an assessment, although … against extreme weather. Bus Operations officials did not provide a systemwide risk assessment for depots, although …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsOpinion 88-56
… employee of a firm doing business with the district, does not have a prohibited conflict of interest in purchase … We also note that, even if an interest in a contract is not prohibited under the provisions of Article 18, General … of the governing board's proceedings. Disclosure is not required under section 803 in the case of an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 95-28
… LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- Pre-emption … MUNICIPAL HOME RULE LAW, §10(1): A local government may not, pursuant to General Municipal Law, §11, invest a portion … issued by a Federal Home Loan Bank. A local government may not authorize such an investment by local law. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 99-9
… of whether CLE credit is obtained. The city may not, pursuant to section 77-b, pay a tuition charge imposed … if authorized under the city's charter and, if it is not so authorized, the city may adopt a local law to provide … fees for attendees at the conference, and would not be charged to those who attend the municipal law course, …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 2000-8
… (county health commissioner as partner with a member of a not-for-profit corporation providing home health care … (county health commissioner as partner with a member of a not-for-profit corporation providing home health care … who has a real estate partnership with a member of a not-for-profit corporation that provides home health care …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8State Comptroller DiNapoli Releases Audits
… a severe malnutrition diagnosis that medical records did not appear to support. Auditors found the hospitals were not following recommended guidelines for identifying and … hours or more of mechanical ventilation services was not possible. Metropolitan Transportation Authority (MTA) – …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsCollege of Staten Island - Examination of Fast Track MK LLC
… components and hardware. Key Findings The College did not conduct the procurement in accordance with State Finance Law. Specifically, the College did not: (i) reject quotes from offerers that did not comply with mandatory requirements; (ii) specify all …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcCost-of-Living Adjustment – Divorce and Your Benefits
… portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the overall … DRO awards an ex-spouse a flat dollar amount, a COLA will not be payable unless the DRO specifically directs NYSLRS to … Retirement and Social Security Law Section 78-A (g) does not permit a non-spouse option beneficiary to receive a COLA …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… policy was established in 2008. However, CUNY Central did not have any of the required notification forms for these … of the college found an additional two accounts that were not on the list. These findings point to weaknesses in the … 26 payments totaling $118,782 were either improper (did not comply with CUNY and/or State and City policies and …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followAfton Central School District – Fund Balance Management (2023M-18)
… balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a … levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board annually … The Board unnecessarily appropriated fund balance that was not needed, which in effect is a reservation of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Dix – Justice Court Operations (2022M-06)
… timely and accurate manner. Key Findings The Justices did not ensure all collections were properly collected, recorded, … that all adjudicated cases were reported. The Justices did not provide adequate oversight of the clerk, ensure she was … The Court’s computerized accounting system software did not require sequentially issued receipts, and allowed the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… were operating in the District and District officials did not establish an adequate accounting system for ECA funds. As … and disbursements are for valid purposes. The Board did not: Adopt a comprehensive ECA policy or provide appropriate … result, 72 of 90 transactions tested totaling $321,554 are not properly accounted for by the ECA club. Properly appoint …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityWest Webster Fire District – Financial Management (2023M-23)
… managed fund balance. Key Findings The Board did not effectively manage fund balance or ensure that the … and accurate financial reports. As a result, the Board was not transparent with taxpayers and levied more taxes than … cover 50 percent of the 2022 appropriations. The Board did not adopt realistic budgets. For example, revenues were …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… more than $7,500. The Company’s governing body did not adequately safeguard the Company’s money. The governing body did not develop and implement internal controls over its cash disbursement and receipt functions and did not ensure the Company’s by-laws were implemented. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Moravia Central School District – Cafeteria Operations (2016M-4)
… year were $588,000. Key Findings District officials did not perform a cost-per-meal analysis and did not always consider past productions when planning future … a meal exceeding the price charged. District officials did not adequately segregate duties over the collection, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Montauk Union Free School District – Financial Condition (2016M-168)
… $2.8 million of fund balance in the annual budgets but did not use approximately 94 percent of this amount. District officials have not developed formal, specific reserve plans. The District has not developed long-term financial and capital plans. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168