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Opinion 2010-4
… ambulance companies to receive "back-up" services ( see New York State Assembly Mem in Support of Legislation, Budget … Report on Bills, Letter to Counsel to the Governor, United New York Ambulance Network, August 15, 2003, Bill Jacket, L 2003, ch 378, at 3, 4 and 10, respectively). Under …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 91-34
… responsible bidder. Therefore, it would be an unreasonable construction of the bidding statute to apply it to these … Mass App Ct 349, 509 NE2d 30, involving a solicitation of bids for the printing of ballots in a state election). In … Ed 2d 94; People ex rel. Argus v Hugo , 101 Misc 481, 168 NYS 25 affd 182 App Div 904, 168 NYS 1123; see Schiavone v …
https://www.osc.ny.gov/legal-opinions/opinion-91-34XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… because of an incorrect address. Other times, a payee may request that a check be reissued because it was damaged, … with the same payment information. Close for address change Check is cancelled, voucher is closed, accounting is … for this payment. SFS Field Name SFS Voucher Coding Supplier ID 0202600001 – RFND FORGERY REFUND This supplier ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkOpinion 88-36
… that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability … misconduct of deputy sheriff or other employee of sheriff's department. Deputy sheriff or other employee also may be … Whether a sheriff is personally responsible for cash shortages …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Power of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document allows someone else, referred to … (for example, a trusted friend or family member) to act on your behalf regarding retirement benefit transactions. You may choose to designate a power of attorney in case of emergency, hospitalization or …
https://www.osc.ny.gov/retirement/members/power-attorneyState Contract and Payment Actions in February
… Park in Nassau County. A zero dollar contract between the Estate of David Rockefeller and New York state for a gift of … Area in Saugerties, Ulster County. Major Payments Approved Tax Refunds $1.8 billion for 1.9 million personal income tax … and per diem expenses for calendar years beginning in 2013. …
https://www.osc.ny.gov/press/releases/2018/03/state-contract-and-payment-actions-februaryComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… Fuel, headquartered in Wappingers Falls, provides heating oil to customers throughout Hudson Valley. From 2004 to 2016, … customer overpayments and duplicative payments for heating oil. Bottini Fuel did not inform customers that they had overpaid for heating oil; instead, the company swept excess customer balances out …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actState Audit Shows Need to Improve Response to Noise Complaints in NYC
… establishments in New York City highlights the need for the New York State Liquor Authority (SLA) and the New … lodged against them faced little or no repercussions. For the sake of city residents, more action must be taken to address noisy clubs and bars. We commend the NYPD for acknowledging the problem and taking steps to improve …
https://www.osc.ny.gov/press/releases/2017/06/state-audit-shows-need-improve-response-noise-complaints-nycDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… program’s maximum allowed incomes and pay a modest monthly surcharge as their only penalty, according to an audit … are reporting their true income and are paying the correct surcharge when their income exceeds allowable limits. “The … allowable income level, the building management adds a surcharge ranging from 5 to 50 percent of the individual’s …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingOpinion 90-22
… and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A municipal water utility is not required by Public Service Law, §117 to pay … opinion, we concluded that a village operating a water utility was not required by section 117 of the Public Service …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 90-16
… -- Employment Contracts (member of county board of health retained by county health department) -- Medical Services (member of county board of health retained by county health department) HEALTH AND … Whether an unpaid member of the board of health of a noncharter county would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 89-52
… for EMS providers and others, and the recruitment of volunteers. You inquire whether the county may establish such … to EMS providers, and assist in the recruitment of volunteers. Under Article 30-A of the Public Health Law, the … which are reasonably available, particularly to volunteers who devote considerable time, effort, and often …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-8
… applicable and the officer or employee has the power or duty to: (a) negotiate, prepare, authorize or approve the … and unenforceable (General Municipal Law, §804). Further, section 805 of the General Municipal Law provides that any … (General Municipal Law, §801; Town Law, §176[4-a], [9]). General Municipal Law, §802 contains several exceptions …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 92-41
… and Expenditures (to repair thoroughfares within the district) STREETS AND HIGHWAYS -- Repairs (by fire district) TOWN LAW, §176(21): A fire district may not expend moneys to repair "sidewalks" within … Whether a fire district may expend moneys to repair sidewalks within the …
https://www.osc.ny.gov/legal-opinions/opinion-92-41State Comptroller DiNapoli Releases Municipal Audits
… reports detailing money received and disbursed, monthly bank reconciliations or cash balances for each fund. The board also did not ensure bank reconciliations were accurate, timely, and properly … board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as required. Of the …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… Comptroller Thomas P. DiNapoli found many young children did not receive services or faced delays in care. The audit … and another 1,000 were pending. Of the 95,000 children who did receive an individualized plan: Nearly 51% or about 48,000 children did not receive all types of the therapeutic services to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesSelected State Agencies’ Roles in Financial Literacy
… we selected were the Department of Financial Services (DFS), Department of State (DOS), New York State Office for … financial literacy-related education information to DFS, which is responsible for posting the information on its … the appropriate information in electronic format to DFS by November 1, 2021; DFS was required to post it to its …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to provide guidance to agencies about … Financial System (SFS) is readily available to the Office of the State Comptroller (OSC). OSC’s Bureau of State Expenditures audits and processes agencies’ payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsState Comptroller DiNapoli Releases Municipal Audits
… the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did not properly distribute the 2023 and 2024 Foreign Fire Insurance tax proceeds in accordance with state law and … the town incurred $236,885 more for health insurance premiums than it should have during the audit period, …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… and utilizes a fundraising database to track donor and donation information. Additionally, NHT uses customized donation forms on its website. Auditors identified areas …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-audits