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Opinion 89-51
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts … of VFBL insurance) TOWN LAW, §184(5): A fire protection contract entered into by a town, on behalf of a fire … of private contractors engaged by the fire company in connection with fighting a fire within the fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 89-17
… fund to pay tax certiorari claims) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority for … EDUCATION LAW, §3651: A school district may establish and expend moneys from a reserve fund for the payment of judgments and claims in tax certiorari proceedings without voter …
https://www.osc.ny.gov/legal-opinions/opinion-89-17XII.5.D Selecting the Appropriate Location – XII. Expenditures
… by the vendor. Agencies should note that Location is no longer synonymous with payment method, and as a result, agencies can no longer rely … location based on the description, the agency should contact the Vendor for clarification. There are instances …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationNYC Surplus Projected to Reach $550 Million in FY 2020
… four months of the year, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “New … DiNapoli said. “The risk of a recession has eased in the near term, but the city should continue to increase its … and the October unemployment rate of 4.1 percent remains near its historic low. Still, the city did not raise its …
https://www.osc.ny.gov/press/releases/2019/12/nyc-surplus-projected-reach-550-million-fy-2020Case Management (Follow-Up)
… benefits, and entitlements needed to age safely at home and maintain their quality of life. DFTA reported that … must adhere to DFTA’s Case Management Standards of Operations and Scope of Services (Standards), which detail … were 338 people on the case management and 475 on the home care wait lists. Our initial audit report, issued on …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followUnified Court System Bulletin No. UCS-332
… the Flat Rate method. Yonkers Flat Rate withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-332-prepaid-legal-service-benefit-unified-court-system-ucsComptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… A pair of siblings has pleaded guilty to stealing $90,000 in Emergency Rental Assistance Program (ERAP) funds to which … brother, Denesh Melwani, pleaded guilty to grand larceny in the second degree and will pay full restitution of … N.J., entered their pleas before Honorable Andra Ackerman in Albany County Court. Mahtani’s sentencing is set for Aug. …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsContributions – Special 20- and 25-Year Plans
… Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For … required when you elect this plan are taxable, meaning they will be taken from your earnings after taxes and … plan, the additional contributions required are taxable, meaning they will be taken from your earnings after taxes and …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsDo Not Call Enforcement Efforts
… to determine if a violation of law has occurred, takes actions to enforce and resolve complaints, and provides …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsResponsiveness to Noise Complaints Related to New York City Nightlife Establishments
… summonses. Key Recommendations To the NYPD: Enhance precinct recordkeeping of noise complaints to track the exact …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsIX.12.O Refunds – IX. Federal Grants
… liability related to such refunds can be calculated. Closed Grant Awards Amounts recovered from payees after a federal award has been closed by the federal agency must be returned to the U.S. Treasury, but since the grant records have been closed, a Refund of Appropriation should not be used to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsSignal Maintenance, Inspection, and Testing (Follow-Up)
… the Program New York City Transit’s (NYCT) Department of Subways’ (Subways) Maintenance of Way division has eight operating … sections for maintenance purposes. As of January 15, 2020, Subways reported that the signal system had 45,001 signal …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
To determine the extent of implementation of the three recommendations made in our initial audit report Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees Report 2018S43
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2018. About the Program Williamsburg is a New York City-based not-for-profit organization … and 5 years. For the purpose of this report, this program is referred to as the SED preschool cost-based program. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costHomeless Outreach Program at the Long Island Rail Road
… MTA property. Our audit covered the period of November 1, 2015 to September 30, 2018. Background The LIRR is the oldest … During one unannounced visit, we observed the SUS outreach team drive up to a train station parking lot and sit in the … for approximately three minutes prior to leaving. The team neither walked the platforms nor visited the station …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadFacilities Planning Bureau Project Review
… are commencing project construction prior to obtaining final project approval. The audit covered the period July 1, … Per the State Education Law, Districts must obtain final approval for a project before commencing construction. … begin capital construction projects prior to receiving final approval risk losing State aid. Key Findings We found …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewPayroll Improvement Project Bulletin No. PIP-009
… PayServ from PeopleSoft version 9.1 to version 9.2. Agency participation is required during Agency Testing and Training, … that will be tracked by query and through ATCs, and whose participation will be used to create Agency Scorecards at the … made up of three sections intended to assess readiness and participation: Key Transactions - This section focuses on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingCUNY Bulletin No. CU-847
… Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 who also reside in one of the following … 37 CC, CD SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 $107.00 PL3 Teamsters Local 237 SB, SC, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-847-prepaid-legal-service-benefit-city-university-new-york-cunyCUNY Bulletin No. CU-798
… Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 who also reside in one of the following … 37 CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 $107.00 PL3 Teamsters Local 237 SB, SC, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-798-prepaid-legal-service-benefit-cuny-employeesHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71