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Dual Employment
… the confinement and habilitation of approximately 56,000 offenders at 60 facilities across the State. As of September … facilities, DOCCS sometimes allows employees to work full-time at one facility and then work additional time at another facility (referred to as extra service), or …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … or alterations which may impact employee safety. The New York State Department of Transportation rated a … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2007-6
… under General Municipal Law § 207-m was triggered only when the “base salary” of the next subordinate officer …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6XII.4.F Proper Invoice – XII. Expenditures
… New York State Finance Law §§ 109(1) and 179-e(5), vendors should only invoice an agency once the goods, property, or … an invoice have not been delivered or rendered, agencies should return the unpaid invoice and notify the vendor within … invoice earlier than necessary. In addition, an invoice should contain the following information: NYS Vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceOpinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COMPTROLLER -- Powers and Duties (municipalities - scope of audit authority) MUNICIPALITIES -- Officers and Employees … Concerning the authority of the State Comptroller to obtain information relative to …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 99-4
… such as industrial development agencies, have only those powers which are conferred expressly by the State … 582 NYS2d 328, 329), and those powers may be exercised only in furtherance of its prescribed purposes ( Grossman v … of a public purpose of the donor municipality, but only by the enactment of a local law (1990 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Audit of the State Financial Aid Program at Vaughn College (2015-T-6)
To determine whether officials at Vaughn College of Aeronautics and Technology (Vaughn) complied with the State Education Law (Law) and the Commissioner of Educ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t6.pdfBrooklyn Man Pleads Guilty in Check Theft Scheme
… charities. Today’s plea holds him accountable for his crimes and sends a strong message that thefts like these will … out this mission for almost 250 years, and along with our law enforcement partners will continue to pursue mail thieves …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeIX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and … letter on DOB letterhead authorizing the transfer. Project Child Budget Critical ChartFields for the project child … – should the agency need a new activity code set up under a project they should establish the new activity via …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureOpinion 95-7
… Article 5-G of the General Municipal Law (§§119-m - 119-oo) authorizes municipal corporations and districts to enter …
https://www.osc.ny.gov/legal-opinions/opinion-95-7DiNapoli: Help for Vulnerable Adults in NYC Falls Short
… caseworkers responded that staffing was insufficient, and only 22% felt cases were being assigned in a manner that …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortOpinion 2006-10
… of broadcasting meetings of the planning board and zoning board of appeals); (salary of registrar of vital … are credited to the general fund, town-wide (2006 Opns St Comp No. 2006-3; 1990 Opns St Comp No. 90-1, p 1; 1980 Opns St Comp No. 80-784, p 214; …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10City of Salamanca - Collections (2023M-131)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… however, the Clerk did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the … been lost or stolen. The Clerk did not: Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested … the Supervisor or identify and correct a $2,406 erroneous refund that was issued. Key Recommendations Deposit and …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… New York State Workers Compensation Law WCL has specific coverage …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentOpinion 94-3
… or upon the board's own motion, to improve a street, highway, private road or right-of-way, and assess the expense … (see also Town Law, §202[2]). The improvement may include construction of sidewalks, curbs, gutters and culverts, or the construction or paving of the street, highway, private road or right-of-way. In the case of an …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 92-6
… authorized by the highway superintendent may be made only upon the submission to the town board or, if the town …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… the town. The indictment charges that Burlew stole the money by submitting fraudulent vouchers for payment to the Town of Erin. “This indictment shows that nobody is … E felony. He faces a maximum of 5 to 15 years in state prison if convicted of the highest charge filed against him. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicOpinion 89-22
… issues discussed in the opinion. STREETS AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and … TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, 1652-b, 1660, 1682, 1684: Where …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 88-56
… two of section 802 (General Municipal Law, §803[2]). Based on the foregoing, the commissioner would be deemed … not be directly affected as a result of such contract and (2) the duties of such employment do not directly involve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-56