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Opinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … A "general law" is defined, in pertinent part, as a state statute which in terms and in effect applies alike to …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 98-17
Whether a town may confer the benefits of Public Officers Law 18 upon employees of a town housing authority
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 97-22
… Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and Duties … -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 97-18
… -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real … 275: Pursuant to County Law, §215, real property acquired for a county sewer district, that is no longer needed for … sale of county property. County Law, §215(5) provides that when the board of supervisors determines that any county real …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 91-59
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (need to be member of association to … v Walder , 82 AD2d 903, 440 NYS2d 703; Uniformed Fire Officers Assoc. v Mutual Aid Association , 82 AD2d 916, 440 …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 92-37
… Town Law, §§172-d and 173. Section 172-d provides, inter alia , that whenever a fire protection district adjoins a …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 96-21
… a specified maximum amount annually to provide services for the district. The establishment of the town beach erosion … under then existing law because the petition did not ask for a capital improvement whose cost would be financed by the … or alleviate damage resulting therefrom, and to contract for or to construct such jetties, groins, fills, bulkheads or …
https://www.osc.ny.gov/legal-opinions/opinion-96-21DiNapoli Finds Major Problems with Rochester School District Payments
… resulting in errors that are costing taxpayers, according to an audit released today by State Comptroller Thomas P. … its purchases. "The Rochester City School District needs to substantially overhaul how it is managing payroll and … of them totaling $352,000. As a result, the district may have paid more than it needed to for its purchases of goods …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsState Agencies Bulletin No. 601
… 10/26/04. Warnings and Time-outs in OSC e-Government Web Site, PayServ, PS Query and Control-D There are several … encounter when using these applications: OSC e-Government Web Site – Authentication System The OSC e-Government … After 20 minutes of inactivity in the OSC e-Government Web site, the following screen will appear that allows users …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsDiNapoli: Better Oversight Needed for Youth Jobs Programs
… participating businesses hired only people who qualified for the program and that the tax credits they were given were … meet age, residence and employment criteria to qualify for the New York Youth Jobs Program. They also must be … such as living in public housing or being in foster care. For the period January 2014 to July 2018, DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsDiNapoli Releases Analysis of Revised Executive Budget
… The $175.1 billion State Fiscal Year (SFY) 2019-20 Executive Budget advances several measures to reduce … projects tax receipts will increase 7.8 percent in SFY 2019-20. Proposed statutory actions are expected to result in … billion in temporary or non-recurring resources in SFY 2019-20, largely from extending the top rate on personal …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… sends to Washington D.C., it receives about 91 cents back in federal spending – compared to a national average of … Comptroller Thomas P. DiNapoli. New York ranked 46th in the nation in its balance of payments between the amount … government spending it received. DiNapoli’s report builds on pioneering work by the late Senator Daniel Patrick …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonOversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the … and individuals in the City and for fiscal oversight of the homeless shelters. DHS procures shelter spaces from … budgets. Documentation for the entire DHS contract award process is not readily available nor maintained, as …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesComptroller DiNapoli Releases Municipal Audits
… financial plan has not been developed. Columbia County – Payroll (2014M-121) Auditors found that the county overpaid …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … overtime procedures. Auditors examined records relating to 346 overtime hours ($14,871) worked by the 10 custodial … did not prepare a formal analysis of certain reserve funds to ensure amounts were appropriate for BOCES’ needs or …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-497
To provide agency instructions for processing the December 2014 Uniform Allowance Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-497-december-2014-uniform-allowance-paymentCUNY Bulletin No. CU-561
… Uniform Allowance Payment Affected Employees Employees in the City University of New York (CUNY) campus security … for a uniform allowance payment to eligible employees. In addition, a revised memorandum dated 11/10/2016 from … University Payroll must submit the following information on the Time Entry Interface (NPAY502) using Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-561-december-2016-uniform-allowance-paymentOpinion 94-24
… to section 220 if the expenditure is paid for with surplus funds (Town Law, §220, last paragraph). Since Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 94-22
… -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning … expenses of the district will be imposed upon benefited real property in proportion to the benefit received, to …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… MWBE certifications and re-certifications were reviewed for the period May 1, 2008 to April 30, 2014. Background The … Findings Accurate vendor contact information is critical for interested agencies and contractors to identify and contact MWBEs. However, the addresses for five of 20 MWBEs we examined were not accurate. For …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-program