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Opinion 88-51
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund … improvement for the purposes of section 6-d. Having found that the lake is a capital improvement, it remains to … remodeling or major overhaul and often the replacement of old, worn materials with new material (1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 97-16
… ( Matter of Director of Assigned Counsel , 87 NY2d 191, 638 NYS2d 415; Werfel v Agresta , 36 NY2d 624, 370 NYS2d 881; … Counsel , supra , plurality decision, 87 NY2d 191, 194, 638 NYS2d 415, 416; see also Werfel , supra ). Further, it …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 99-7
… letter asking whether foreign fire insurance tax moneys are payable to a fire district. You also inquire as to the … Ringgold Fire District 1 Typically, such special laws are acts of the State Legislature incorporating an exempt … Whether foreign fire insurance tax moneys are payable to a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… government and new industries, but is troubled by high poverty and a reduced tax base due to a large number of … many of the same challenges as its upstate counterparts –poverty, increased expenses and dwindling reserves. … in the wrong direction. Most notably, the city’s child poverty rate of 34 percent easily surpasses the statewide …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsFarmland Protection Program
To determine whether the Department of Agriculture and Markets AGM is adequately administering and promoting the Farmland Protection Program to protect agriculturally viable farmland in the State
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programDiNapoli: Small Business Owners Are Backbone of New York's Economy
… to make sacrifices and difficult choices. The state and local governments should continue to look for ways to support … onset of the pandemic, applications in New York fell to near 2015 levels, but then surged through the subsequent … In addition to the regulations imposed by the state, local requirements can impact small businesses. For example, …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyResponse Planning for Unexpected Events
… has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the … its plans or procedures in response to actual unexpected events. This audit covered events during the period November 1, 2018 to October 31, …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsState Agencies Bulletin No. 287
… from using a vehicle for personal use. The ALV of a car is determined as follows: Determine the fair market value of the car as of the first day on which it was made available to any … this bulletin for the appropriate fair market value of the car as determined in step (a) above. Fixed Rate Per Mile - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001State Comptroller DiNapoli Releases Audits
… and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15) An audit released in … to treat ED. Of that amount, Medicaid paid $63,301 for 47 sex offenders. Medicaid also made payments of $13.5 million … million in payments were made without verifying recipient sex offender status through DOH’s system, as …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… must take stronger action to meet the state’s clean energy goals, according to an audit released today by New York State … by PSC is needed to achieve our ambitious clean energy goals,” DiNapoli said. “New York has been a leader in its … PSC did not develop a back-up plan if the Climate Act’s goals were not met within prescribed timeframes, except for …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsDiNapoli Releases Analysis of Executive Budget
… Executive Budget Analysis Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetPower of Attorney
… (for example, a trusted friend or family member) to act on your behalf regarding retirement benefit transactions. You … hospitalization or unexpected illness, but keep in mind that it is not necessary to wait until an emergency occurs to … document. Once you appoint someone, that person may act on your behalf with or without your consent. We strongly urge …
https://www.osc.ny.gov/retirement/members/power-attorneyState Agencies Bulletin No. 1924
… ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… 48, of Syosset, was arraigned yesterday before Judge Joy Watson on charges of: Two counts of Grand Larceny in the Second Degree … Stroudsburg, PA, was arraigned yesterday before Judge Joy Watson on charges of: Two counts of Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationDiNapoli Audit Finds Gaps in NYC School Safety Planning
… requirements for shootings and emergency situations in New York City’s schools need to be more strictly enforced … Comptroller Thomas P. DiNapoli. Auditors found DOE was lax in requiring that safety plans were filed on time by schools … other issues. “The state Safe Schools Against Violence in Education Act aims to keep school children and teachers as …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningOpinion 88-24
… in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (reimbursement to board member for expenses incurred … LAW, §800(3)(a): Town board member has an interest in a contract with the town where she and her husband are … connection with such a conveyance. May 23, 1988 James A. Murphy, Jr., Esq., Town Attorney Town of Greenfield …
https://www.osc.ny.gov/legal-opinions/opinion-88-24EDSS - Glossary of Terms
… Exemption Request Agency Reference Number Any number, letter or combination of, apart from the contract number, … the contract. The contract number begins with a letter prefix that provides a categorization of the contract. … Procurement Records Agency Reference Number Any number, letter, or combination of, apart from the contract number, …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… Rapfogel, 59, pleaded guilty today before the Honorable Larry Stephen in New York County Supreme Court to Grand …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingOpinion 90-36
Whether a town tax collecting officer should return a postdated check tendered as payment of real property taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2006-1
… This is in reply to your letter asking whether a town may pay an employee on the morning of the last day of the payroll … Whether a town may pay an employee on the morning of the last day of the payroll …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1