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2021 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2021.pdfNew York State Department of Health: Creating Healthy Schools and Communities Program
The objective of our examination was to determine whether payments the Department of Health made for the Creating Healthy Schools and Communities Program (CHSC) were appropriate and in accordance with the terms and conditions of the grant contracts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/doh-examination-of-payments-under-the-creating-healthy-schools-and-communities-program.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdfDiNapoli: Capital Planning Problems Persist at NYRA
… Problems with capital planning remain for the New York Racing Association (NYRA) years after a … that conveyed all rights, titles, and interests in the racetrack properties to New York State in return for a … Problems with capital planning remain for the New York Racing Association NYRA years after a …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli: Small Business Growth in New York Outpaced National Average
… Employment among New York’s small businesses has increased slightly faster … frame, small business employment rose by 9.2 percent in New York while increasing 8.9 percent across the country. … in 2016, just over half of all private sector jobs in New York. Small businesses provided more than $212 billion in …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageHomeowners Association, Inc.
… Purpose The objective of our examination was to determine whether Homeowners … under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. Background Under this contract, Homeowners …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… WCHA funds, New York State Comptroller Thomas P. DiNapoli, Jefferson County District Attorney Kristyna S. Mills, the U.S. … West Carthage Housing Authority,” DiNapoli said. “I thank Jefferson County District Attorney Kristyna S. Mills, the HUD …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overOpinion 91-3
… including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. … those used by the town superintendent of highways, to display a town decal and identification number. You state that the superintendent of highways has objected to the proposal, claiming that he has complete and exclusive …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 2002-4
… owned by a private individual and the channel is regularly used by fishing guide boats and other pleasure craft. Ice melt, … utilize waterways within the town, including those in the fishing industry, are not impeded by adverse conditions of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2003-1
… in proportion as nearly as may be to the benefit that each lot or parcel will derive therefrom (i.e., on a "benefit …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-41
… existing sewer system wholly against benefited properties. You indicate that the existing village sewer system was … In this regard, we note that the bill jacket includes a letter, dated June 11, 1973, from the Office for Local … supports this interpretation of legislative intent. That letter states, in part, as follows: The amendment to §14-1410 …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2008-1
… in the opinion. CONFLICTS OF INTEREST -- Contracts (gifts to school district) -- Exceptions (contracts with … of a not-for-profit foundation that raises money and makes gifts to the school district. The school board member, … in school board discussions or decisions relating to gifts from, or other matters involving, the not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 96-9
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase pursuant to … a signing incentive paid to each lieutenant in the village police department must be calculated as part of the base …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Justice Courts (payment of fees … AUTHORITIES LAW, §361: Towns and villages are entitled to the fee provided for by General Municipal Law, §99-l(1)(a) …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … a capital reserve fund established for the purchase of equipment. The board may fix such amount each year at … Comp, 1956, p 107; 4 Opns St Comp, 1948, p 557; see also Kelly v Chester Fire District , 116 Misc 2d 334, 455 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 96-2
… last approved by the voters (compare, Greater Poughkeepsie Library District v Town of Poughkeepsie , 81 NY2d 574, 601 NYS2d 94). The library … " special library districts " (emphasis supplied; Greater Poughkeepsie Library District v Town of Poughkeepsie , supra …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 97-17
… OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties … establish financial disclosure requirements for city and county public library) LIBRARIES -- Public Library (authority …
https://www.osc.ny.gov/legal-opinions/opinion-97-17