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Opinion 89-34
… to discipline highway department employees) TOWN LAW, §§64(1), (3), 119; HIGHWAY LAW, §140(4): A town board has authority to make inquiry into allegations of misuse of town highway … (Highway Law, §140[4]; Hiscox v Holmes , 237 AD 240, 260 NYS 667; Clarke v Town of Russia , 257 AD 703, 15 NYS2d 415, …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 2007-6
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … in a single lump sum and not in “fixed periodic” amounts, it would not constitute “salary” under the definition in … General Municipal Law § 207-m. We believe, however, that it would constitute “other compensation.” The lump sum amount …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW §207-m: If a village’s employer contribution to the New York State and Local Police and Fire Retirement System for …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 95-25
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … 53 to the State's obligation pursuant to section 54, it seems clear that the amounts paid pursuant to chapter 53 … the deterrent effect of section 54-a. Accordingly, it is our opinion that the provisions of section 54-a of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-25DiNapoli Announces State Contract and Payment Actions for March 2016
… Inc. for construction at the University of Buffalo School of Medicine and Biomedical Science. $2.2 million to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016The Economic Impact of the Great Outdoors
… New Yorkers prepare for summer vacations and to celebrate the 4th of July weekend, many plan to go swimming, camping, … billion in compensation. While New York ranks fourth in the nation on Gross Domestic Product (GDP) generated by … outdoor recreation represents a more significant part of the economy in nearly every other state. As outdoor …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… SUNY, CUNY, and the SUNY and CUNY Construction Funds was executed. This MOU administratively restored the … above-referenced bill will help to: Ensure that taxpayer funds are protected from waste, fraud and abuse: OSC’s review …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsState Contract and Payment Actions in December
… Office of the State Comptroller approved 1,471 contracts for state agencies and public authorities valued at $8.6 … payments valued at more than $38.9 million, primarily for mistakes, insufficient support for charges and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … The city’s use of approximately $3.4 million of general fund balance to close gaps in the budget decreases the fund … expenditures in their 2024 adopted budget for the New York State Touring Route Program because there is no assurance the …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-66
… Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Monitoring of Air Quality (Facility Permits and Registrations)
… is classified as SAPA extended and remains valid with no specific limit on how long, unless revoked. Department … facilities operating under permits or registrations with no expiration date; and Addressing long delays in processing …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsState Contract and Payment Actions in July and August
… In July and August, the Office of the State Comptroller … environmental remediation work at the Dearcop Farm Site in Monroe County. $1.2 million with Moore-Clark USA Inc. for …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustApproved State Contracts and Payments
… for multi-agency legal services related to investigations by the U.S. Attorney for the Southern District. Department of … Leverage Program. $993,000 with GTI Tourism to market New York tourism in Australia. Department of Environmental …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-paymentsXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… "The Procurement Opportunities Newsletter," is intended to ensure the integrity of the state procurement process by … beyond the control of an agency which threatens: (i) the life, health, safety, or welfare of any person, or … the Contract Reporter , and indicate whether any protests have been received, and (ii) if there is no agency protest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesState Comptroller DiNapoli Releases Municipal & School Audits
… to 2023-24. Center Moriches Union Free School District – Payroll (Suffolk County) Officials did not make accurate, approved and supported payroll payments to employees for tutoring, covering classes, … Lake Union Free School District’s progress, as of February 2025, in implementing recommendations from a prior audit, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0The Transportation and Warehousing Sector in New York City
… warehousing and utilities sector jobs (394,600), but makes up a smaller share of private sector employment (4.7 … as the pandemic recedes. New York City Employment Not only does sector employment in New York City stand out within the … cost increased by 334 percent to $10,930 per container, after having peaked at $16,140 per container in September …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityTuckahoe Common School District - Financial Condition (2018M-191)
… fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and reserves to benefit taxpayers. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191How is an audit scheduled?
… Most of our audits of local governments are the result of a risk … agencies, citizens and others. A select number of our audits are also mandated by law; such as audits of local government entities that have been authorized …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledTown of Elba - Real Property Tax Exemptions (2018M-261)
… Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on … supporting documentation before granting exemptions and then retain this documentation. Periodically monitor exemptions and ensure annual renewal documentation is provided and …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Buffalo United Charter School - Financial Management (2018M-197)
… Determine whether the Board ensured School funds are used in the most effective and economical manner. Key Findings The … how they are used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain … of any management agreement to ensure it is reasonable and in the School’s best interest. School officials generally …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197