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Opinion 91-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Duties (public corporations -- scope of audit authority); (OTB's -- scope of audit authority) OFF-TRACK BETTING … -- Officers and Employees (authority of State Comptroller to request information for the purpose of determining …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 2005-6
… classroom. Inasmuch as the proposed use in the instant case is of an auditorium, the issue of whether this …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 88-68
… All property owners in that subdivision are required by their deeds to be members of the property owners … to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … a plat or official map, license or permit must state the name, residence and the nature and extent of the interest of …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 96-2
… 658 of the Laws of 1991: A village which imposes an ad valorem levy on benefited real property on behalf of a … reductions. You ask whether a village which imposes an ad valorem levy on behalf of a public library district … change. The special act also contains a section titled "Ad Valorem levy", which determines that the several lots and …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 96-19
… 5-G, to perform the function ( id .). In the instant case, both towns and fire districts are authorized to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 92-6
Whether a clerk in the highway superintendents office would have a conflict of interest if the superintendent were to award contracts for the repair of town highway equipment to the clerks husband who owns a repair shop
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 92-13
… of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, §§24, … violate the "single subject" requirement of Municipal Home Rule Law, §20(3). You ask whether a town in a county not … local law subject to mandatory referendum (Municipal Home Rule Law, §§10[1][ii][a][1], [d][3], 23[2][e]; see also 1985 …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 99-10
… useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy … which the facilities or equipment are reasonably expected to be useful and is not necessarily equated to the period of probable usefulness prescribed in Local …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 94-29
… appeals. With regard to the imposition of the fee in the case of a support proceeding for an indigent spouse, section …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Opinion 2001-13
… to this prohibition, none of which are applicable to the case presented. Also, note that a town is a "local authority" …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… example, former employees returning to testify in a court case . Chapter XIII, Section 11 - Submitting Travel and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… as prescribed in Tax Law §205. Business Taxes - Insurance 30221 Excess Line Broker Insurance Premium Tax Tax imposed on insurance premiums paid to an insurer not authorized to do …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… to OSC or schedule time for an on-site review. In either case, supporting documentation must be readily available to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… Erie 25 Orange County DSS Adult Newburgh Orange 21 In the case of Bellevue Men’s Shelter, which is owned and operated …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… forms were present for only a very few companies. In one case where information was available, auditors found ESD used …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programSome NY Schools Not Reporting Bullying or Harassment
… incidents or failed to report them at all, including one case in which a school failed to report cyberbullying despite …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentSUNY Bulletin No. SU-198
… Purpose To provide agency instructions for processing the $500 Service Award for full-time employees. Affected Employees … and the United University Professions, provides for a $500 Service Award to be processed as a one-time advance to … to receive the one-time advance to basic annual salary of $500. Full-time employees who effective on or after 07/02/11 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-198-500-service-award-full-time-psnu-employees-representedState Comptroller DiNapoli Releases Audits
… not being used efficiently and effectively and, in the case of open recalls, posed safety risks. The follow-up found …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsApproved State Contracts and Payments
… In January, the Office of the State Comptroller approved 1,575 contracts for state … million, primarily due to errors, improprieties, or lack of documentation. More information on these contracts and … . Major Contracts Approved Division of the Budget $21 million with McKinsey & Company, Inc. for …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… officials, and 418 could not be matched to a district test result because records were not available and district … (Saratoga County) The former supervisor, who resigned in October 2024, did not maintain a central accounting system to track …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits