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Opinion 92-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … year. This is in response to your letter in which you state that your town is considering leasing a section of an … to establish a "public park" and acquire the necessary lands therefor. Section 220 of the Town Law provides that, …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 95-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … facts and circumstances and should be made by the board, on advice of counsel as necessary (see County Law, §501; see … is a "reasonable" method of inquiry should be evaluated on a case-by-case basis, considering the particular …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 91-6
… bidding procedures) GENERAL MUNICIPAL LAW, §103: A local government may not, by local law, authorize the … General Services Administration contracts. You ask whether a town, by local law, may authorize the purchase of … No. 76-248, unreported; see Associated Builders v City of Rochester , 67 NY2d 854, 501 NYS2d 653; Grimm v City of Troy …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 95-6
… -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to … §1180-a, setting forth maximum speed limits). Further, for purposes of this opinion, we assume that your reference …
https://www.osc.ny.gov/legal-opinions/opinion-95-6State Comptroller DiNapoli Releases Analysis of Enacted State Budget
… revenue this year, while providing increased funding for education, health care and mass transit, according to a … concerns regarding revenue volatility, the forecast for a slowing economy and detrimental federal fiscal policies … $44 million over the Executive Budget. The budget provides increases of $28.6 million for the State University of New …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a … the lack of adequate oversight of the payroll clerk’s work increases the risk that errors or irregularities could occur …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: New York Sends More Money to Washington Than It Gets Back
… about 40 percent of the national average, New York ranked 41st among the states. Defense spending was $307 per person …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backEffectiveness of the Information Technology Transformation
… its processes and procedures during the Transformation. For example, our audits questioned: the adequacy of access … no evidence that many basic planning steps were performed. For example, a risk assessment was not conducted timely to … unintended consequences, nor were there any benchmarks for customer service levels and costs established at the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationWall Street Bonuses Rose In 2012
… Cash bonuses paid to New York City securities industry employees are forecast to rise by 8 percent to $20 billion during this year’s bonus season, according to …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012Opinion 2008-3
… of fire commissioners has determined are no longer needed for capital purposes. You state that a fire district created … fire district has expended monies from the fund only once, for the acquisition of a parcel of real property. The fire district currently contracts for fire protection with a village and there are no capital …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-8
… opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … in Adirondack Park) STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district …
https://www.osc.ny.gov/legal-opinions/opinion-89-8State Comptroller DiNapoli Releases Audits
… from their managed care plan into FFS. The Families First Coronavirus Response Act, enacted in response to the … managed care premium payments made on behalf of recipients who should have been, but were not, disenrolled from managed … With the Reimbursable Cost Manual (2021-S-38) St. Mary’s is a not-for-profit organization authorized by the State …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsOpinion 88-77
… CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, §§801(1), … board of education who is also an employee of a not-for-profit corporation would not have a prohibited interest … in contracts between the district and the corporation for the provision by the corporation of arts-in-education …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Oversight of the Nourish New York Program
… (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus … food supply system and caused serious economic hardships for farms and agribusinesses. Further, food insecurity remains a reality for many New York residents. Nourish NY was developed as a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programState Agencies Bulletin No. 2031
… Tax Data page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. Affected … who have a Federal Form Version W-4 – 2020 or later and for whom an IRS Lock-in Letter, Lock-in Adjustment Letter, or … Lock-in requirement could face penalty and may be liable for any taxes not withheld from the employee. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsOversight of Mental Health Education in Schools
… to ensure that school districts have the necessary mental health education in place as required by law. We also sought … the Department is charged with the general management and supervision of the State’s school districts and the … health (American Academy of Pediatrics, Children’s Hospital Association, and American Academy of Child and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsFare Evasion
… New York City: Transit and MTA Bus. Transit is responsible for operating the subways and the majority of public bus … by State legislation in July 1985 to provide a forum for processing and adjudicating summonses for violations of … in MTA PD overtime costs, but it does not include base salary and fringe benefits. The MTA deployed 500 more …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements report aggregate data for the State, distinguishing between the governmental … and component units. In addition, information is provided for each major fund of the governmental and proprietary fund … (other than MD&A) includes budgetary comparison schedules for governmental funds, information about infrastructure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… to physical health. While instruction is the cornerstone for promoting students’ mental health, a holistic, … would also include mental health awareness training for school staff and ready access to in-school mental health supports and services for all students. A prior audit report, issued in August …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… 155,760 meals (valued at $444,690) were discarded over the audit period. Office of Parks, Recreation and Historic … Department of Agriculture and Markets – Oversight of the Farm-to-School Program (Follow-Up) (2022-F-9) Under the Farm-to-School Program, Agriculture and Markets provides …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits