Search
Opinion 92-11
… -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL … claims) SCHOOL DISTRICTS -- Reserve Fund (no authority to transfer from insurance reserve to reserve for property loss and liability claims) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 94-18
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit … take steps to ensure that the conveyance is upon the best or most beneficial terms to the village (see, e.g., 1994 …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 89-2
… or statutory amendments that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation in group purchasing programs) PUBLIC CONTRACTS - Contracts … LAW, §103(8): A municipal nursing home may participate in group purchasing programs operated pursuant to Public …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Oversight of the Early Intervention Program (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report Oversight of the Early Intervention Program Report 2021S25
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followMonitoring of Construction Management (Follow-Up)
To assess the extent of implementation of the four recommendations included in our initial audit report Monitoring of Construction Management Report 2020S42
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followState Comptroller DiNapoli Releases Municipal & School Audits
… worse than the deficits in 2022 and officials are also projecting deficits in 2024. The 2025 proposed …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight of the Nourish New York Program (Follow-Up)
… ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 during the … a reality for many New York residents. Nourish NY supplies surplus agricultural products (e.g., milk, … determining whether expenses were eligible for Nourish NY funding difficult—generally because they lacked sufficient …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followOpinion 89-16
… FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise … to pay for the publication of a fire department or company newsletter, the moneys may be expended by the treasurer for … expended to pay for the publication of a fire department newsletter. Sections 9104 and 9105 of the Insurance Law, as …
https://www.osc.ny.gov/legal-opinions/opinion-89-16DiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… New York City’s finances continue to benefit from better-than-projected … pressures entering FY 2025, which threaten the budget balance in the coming years. The city’s surplus, which was …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainXIV.15 Updating Agency Contacts – XIV. Special Procedures
… with credit card programs State Agency – Fleet Card Administrator Responsible for the fleet card program of an … agencies with travel card programs CONTACT INFORMATION FOR PAYROLL FUNCTIONS Agencies must review and update contact … The following chart lists the types of contacts stored for payroll functions: Contact Type/Organizational Role Contact …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsDiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… State auditors examining hotels and motels used to house the homeless found poor conditions still exist at … missing smoke detectors and garbage in rooms, according to an audit released today by New York State Comptroller … made progress in improving facilities, more work is needed to ensure homeless individuals and families are provided safe …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessOpinion 88-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to public benefit corporations ( Hanover Sand & Gravel v New York State Thruway Authority , 65 AD2d 860, 410 NYS2d 381; …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 88-6
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … and a local bank constitutes a local retirement system for purposes of section 113(a) of the Retirement and Social …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 89-28
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (allocating … allocated between proposed and existing districts. This is in reply to your inquiry concerning the financing of a … "or such portion of that amount which the town board at a public hearing ... shall allocate against such district" …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Newstead Fire Company –Internal Controls (2014M-92)
… was to assess the adequacy of Company financial controls for the period January 1, 2012 through February 18, 2014. … As a result, Company officials have no accountability for how much cash was actually collected, or how many prizes were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… included in our initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment ( 2014-S-50 ). Background The Sex Offender Management and Treatment Act (Act) was enacted …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followComptroller DiNapoli Releases State Audits
… An initial audit issued in April 2014, determined that NYC Department of Finance’s Court Assets Department could not …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… ended March 31, 2014, net assessable expenses for the acts total about $19.9 million. DMV has adequate procedures in … all material respects. Department of Transportation (DOT): Collection of Special Hauling and Divisible Load Overweight … resulting in a net understatement of $144,592 in the total assessment of about $204 million. The errors were …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted the Trustees title and authority … preserve and regulate the land and water ways that are under the Trustees’ control. The Trustees’ operating expenditures for 2012 totaled $384,930. Key Findings The Trustees need to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mCleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272