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Opinion 96-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a prohibited COI exists if the contract enters a competitive bidding process and the cost of the review and planning is charged as a fee to …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 96-16
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … and town taxes (Town Law, §198[12][e]). There is, however, no authority in section 198 for the town board, irrespective … e.g., McCabe v Voorhis , 243 NY 401; 1990 Opns St Comp No. 90-64, p 145, relating to the general rule that a …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 97-1
… past liability in accordance with the local law providing for the experience rating, or the county's rules and … St Comp No. 79-732, unreported). A "public corporation" for this purpose includes: (a) municipal corporations (i.e., … valuation. In addition, a county may provide by local law for the operation of the plan on an experience rating basis, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 98-20
… may not include training requirements inconsistent with the provision of General Municipal Law, §209-c which, as …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-63
… who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 93-29
… the village, without regard to whether the newspaper is published within the village. You ask whether a village is required to designate as its official newspaper the only newspaper which is "published" in the village. The Village Law contains no …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2002-14
… a village project to reconstruct a certain stream channel. After the project was completed, several village … a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… state agencies to develop transparency plans and post data online. It is working with health providers to collect …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the US HHS due … agency might consider an award closed, the award may not have been closed out by the awarding agency in the applicable … be paid to the federal government until the related funds have been posted in SFS. In the case of an audit …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… optimistic spending projections for overtime, Carter case spending (involving students with disabilities) and …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusIX.7.E Disaster Assistance – IX. Federal Grants
… by Agencies Recovery - Planned activities as approved by FEMA The Project Costing (PC) and Commitment Control (KK) … a disaster by the Federal Emergency Management Agency (FEMA), State Agencies, DHSES and FEMA determine what work needs to be accomplished and create …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… did not submit a written report or the report could not be located. Under the SPDES program, DEC issues both … individual and general discharge permits. SPDES permit holders have certain reporting responsibilities. For example, … Discharge Elimination System Permit Requirements Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsCaucus 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture, January 2026 Federal Impact: Higher Education, October 2025 Tax … Incidents and Bullying in New York Schools, February 2026 School Districts: Lead in Water: Testing and Reporting, … Staffing and Case Management, October 2025 Support for Aging New Yorkers, August 2025 Spending on Raise the Age …
https://www.osc.ny.gov/reports/caucus2026Preferred Source Contracting
… of its own policies for awarding service contracts. In the case of NYSID, the Program is extremely vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingOversight of Juvenile Justice Facilities
… Objective To determine whether the Office of Children and Family Services adequately operates juvenile … State standards and regulations for the health and safety of juveniles and staff. The audit covered the period from … 2018 through August 2023. About the Program The Office of Children and Family Services’ (OCFS) mission is to serve …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesHomeless Services Housing Needs Assessment
… Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and … – and outlining specific goals to help the client exit the shelter and return to self-sufficiency. The ILP includes … Districts and providers identified through the annual inspections process whose clients are not receiving needed …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts for all … About the Program The Port Authority of New York and New Jersey (PANYNJ) was established in 1921 and was the first … and maintains infrastructure critical to the New York/New Jersey region’s trade and transportation network. These …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… providers earn revenue by providing services such as case management, job preparation, job assistance, and …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedTown of Lockport – Building Permit Fee Collections (2025M-56)
… an existing structure. Typically, in addition to State and federal building codes and regulations, the town board …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Opinion 2001-15
… (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … and who owns taxable real property therein (see, e.g., 5 Opns St Comp, 1949, p 126). We further have indicated that … or services as a town function under Town Law, article 12-C. We also note that a town, by special act, may …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15