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Opinion 91-16
… for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of … is entitled to the additional per line charge allowed by statute. You ask whether the charge for a notice of …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 95-14
… however, does not preclude a company from paying all or a portion of the tax to the fire department of which …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 88-43
… 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 corrections officers who …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 90-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION LAW, §256: A village may contract …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Investors: Exxon Needs to Step Up on Climate Change
… rein in climate change. In recent weeks, similar proposals have won a majority at two energy companies and record high … services ISS and Glass Lewis. DiNapoli and the Fund have filed the proposal at several other corporations and won … will affect its position in the marketplace. Investors have a right to know how the company might be affected by, …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… occur when it is both incurred and reasonable estimable. In order for a liability to be considered incurred, there … asset should not be reported. Internal Obligating Events In order to recognize an ARO, there must also be an internal … from normal operation of a tangible capital asset (in the case of contamination-related AROs) Placing a tangible …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsOversight of Child Protective Services (Follow-Up)
… reporting of child abuse and maltreatment, provide for the swift and competent investigation of such reports, … and provide rehabilitative services. OCFS is responsible for overseeing the locally administered child welfare system, … the SCR that OCFS staff determine meet the threshold for a report are sent to the respective LDSS through …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followOversight of Juvenile Detention Facilities (Outside New York City)
… oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State … to 1,854 by 2023, or 7% above the 2019 level. Both the average length of stay and the average daily population in … had assessments or documentation completed late. In some cases, reviews of restraint incidents were not complete or …
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)
… as of June 2025, of the seven recommendations included in our initial audit report ( 2021-S-23 ). About the Program … the State. Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and the development of an …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followOpinion 92-9
… 3102[c]). Depositions may be taken from, among others, a "party" to the litigation, an officer, director, member, agent or employee of a party, or from any other person upon notice stating the … 915, pertaining to the circumstances under which a non-party witness may be deposed). It is only when the individual …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 89-32
… this purpose, a "contract" includes any express or implied claim, account or demand against or agreement with a …
https://www.osc.ny.gov/legal-opinions/opinion-89-32State Agencies Bulletin No. 1217
… A “Court Order” is a final decision issued by a federal or state court that directs a payment by the State. An “Award” … salary award mailbox at payrollsalaryawards@osc.state.ny.us an electronic copy of those provisions in the final … salary award mailbox at payrollsalaryawards@osc.state.ny.us prior to submitting the payment in the State Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 1217.1
… types of settlement agreements, depending on the forum in which the legal claim is pending at the time it is … to resolve a legal dispute while a proceeding is pending in front of either (1) an administrative agency authorized to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantSelected Safety and Security Equipment at Train Stations
… and 43 Customer Assistance Intercoms (CAIs) (intended for customer use in emergencies) at an estimated cost of … through Friday. Key Findings Transit has installed a number of safety and security systems at SIR train stations. … required but was done every 90 days. The new cameras self-report equipment failures or defects. Since May 17, 2017, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… services to those who are economically disadvantaged or have special health care needs. For the state fiscal year … enrolled through other means. Many Medicaid recipients have additional sources of health care coverage. DOH's policy … Medicaid recipients from mainstream managed care when they have concurrent comprehensive third-party health insurance. …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Eric T. Schneiderman today announced the arrest of former New York City Council candidate Albert Alvarez for allegedly … straw donations and stealing thousands of dollars in New York City public matching funds during Alvarez's … 2013 run for Council. The felony complaint filed today in New York County Supreme Court charges Alvarez with Offering a …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… for their vehicles, flowers and other gifts for relatives, cell phone payments, personal purchases at Costco, life insurance, … flowers sent to his wife and daughters ($3,561), cell phone payments for his daughter and son-in-law ($7,002), …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandOversight of Selected Fiscal Aspects of Homeless Shelter Services
… services for eligible homeless families and individuals in the City and for fiscal oversight of the homeless … homeless shelters for single adults and families. In August 2016, following a comprehensive 90-Day Review of … We recognize that this audit was conducted while DHS was in the midst of implementing the structural and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… DiNapoli said. “My auditors, however, found as we have in previous audits, the Office of Temporary and … to the pandemic, and late or missing assessments and ILPs have been an issue for more than seven years as cited in … providers identified through annual inspections that have not prepared or have late or incomplete assessments and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… LLC were arrested in connection with a long-running scheme to steal over $1 million from the Medicaid program by billing … duplicating and inflating costs, and paying kickbacks to Medicaid recipients, State Comptroller Thomas P. DiNapoli … "The defendants allegedly engaged in a systematic scam to defraud the Medicaid program of millions of dollars,” said …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-scheme