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Opinion 2002-14
… in their basements, which, they contended, was the result of the reconstruction work. The property owners filed … 80 NY2d 754, 587 NYS2d 906; 1990 Opns St Comp No. 90-4, p 9; 1989 Opns St Comp No. 89-50, p 112). An expenditure in … 95 NY2d 886, 715 NYS2d 377; Village Law §4-412[3][3]; 26 Opns St Comp, 1970, p 46; see also Foster v McCall , 248 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… and whether it has followed required procedures in the leasing of its properties. This audit covered the … compacts between states with Congressional consent. Its area of jurisdiction is called the Port District, a region … – operates and maintains a rapid transit railroad serving Newark, Harrison, Hoboken, and Jersey City in metropolitan …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceState Agencies Bulletin No. 1640
… Employees. Affected Employees Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, Recreation and Historic Preservation in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1640-april-2018-longevity-payment-long-term-seasonal-employeesOpinion 89-62
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the secretary of the fire district at least ten days prior to the date of such fire district elections and in addition … in addition provide proper blank spaces for each office to be filled at such election. If any such resolution shall …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 90-24
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Powers and … shall be vested with the powers and duties prescribed in sections 57.00, 58.00, 59.00, 60.00, 62.00 and 63.00 of … of such powers and duties to the chief fiscal officer or, in the case of school districts, to the clerk of the school …
https://www.osc.ny.gov/legal-opinions/opinion-90-24DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… meeting job creation goals. These same IDAs are unable to recover incentives given to companies that fail to reach specific benchmarks because of inadequate contract …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataOpinion 89-5
… the issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) … 8021: A county clerk may not charge additional fees for filing a notice of pendency if the notice affects more … You ask if a county clerk may charge additional fees for the filing of a notice of pendency if the notice affects …
https://www.osc.ny.gov/legal-opinions/opinion-89-5DiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… and offers individuals access to the services they need to live as full and independently as possible.” Since ESSHI’s … Services in Albany, Community Access in the Bronx, Buffalo Federation of Neighborhood Centers in Buffalo, Young Women’s Christian Association of Binghamton …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellDiNapoli: NYC Retail Sector Battered by Pandemic
… Comptroller Thomas P. DiNapoli. “2020 was a bleak year for brick and mortar retailers, and the holiday season's … half of all retail jobs in 2019, and these paid an average salary of $59,400, above the citywide average of $46,600. … half (52 percent) of the city’s retailers were approved for PPP loans. The number of retail jobs reported by them …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… tax collections and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any … Financial Plan projected a budget gap of $4.1 billion for the coming fiscal year before any budgetary actions to … more than expected. Estimated payments made with requests for extensions to file annual tax returns declined by over …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksState Agencies Bulletin No. 1101
… the pay period dates being processed and multiply the result by the percentage associated with the active PEF … adjustment codes and monies paid retroactively or as the result of a correction, should be handled on a case by case …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesState Police Bulletin No. SP-252
… processing of the April 2023, April 2024, and April 2025 Retroactive 3.00% Salary Increase and provide instructions for payments not … April 2023, April 2024 and April 2025 Retroactive Salary Increases will be paid using the following effective dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-stateOpinion 89-18
… in light of the public policy concerns discussed in that case, it appears that an officer or employee, in certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-18State Police Bulletin No. SP-251
… Dutchess (14) counties) $2,461 (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland (44), … (Supp Location Compensation) (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland (44), … Putnam, Dutchess counties) SPL = $2,400 (Bronx, Kings, Queens, Richmond, NYC, Rockland, Westchester, Nassau, Suffolk …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityDepartment of Health (Department) Examination of Travel Expenses
… 23, 2012 through December 31, 2017 were appropriate and made in accordance with the State’s travel rules and regulations. Background State employees are eligible for … that exceeded the maximum allowable rates, and inflated transportation reimbursements. We also found the employee …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesThe Alcott School – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. Alcott is reimbursed for preschool … which consisted of $49,874 in unsupported staff time, and $2,568 in employee compensation that was reported as more …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualUpstate Medical University's Billing Practices
… with over 30 insurance carriers to provide health care for their insured members. All hospitals operate knowing that … claims will be denied, and payments might not be obtained for services. Insurance carriers may deny payment for a variety of reasons (e.g., service deemed not a medical …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesComptroller DiNapoli Releases Municipal Audits
… five years to almost $640,000 as of May 31, 2013. As a result, the general fund's unexpended surplus funds in …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2012-13 school year, Mid Island served approximately 271 students. Local school districts refer preschool special education students … of Interest State Education Department: Whitestone School for Child Development - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualTravel Card Transactions
… charges. When travel card charges remain unreconciled for more than 30 days, there is an increased risk of … card charges that remained unreconciled by 46 employees for 31 to 618 days. As a result, DED Finance Office managers … managers did not consistently hold employees accountable for unreconciled charges.Subsequent to our Office’s initial …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactions