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Oversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsHealth, Safety, and Accessibility in District 75 Schools
… and accessibility requirements. A number of federal, State, and local laws, such as provisions of the ADA, New York State Education Law, Regulations of the Commissioner of the … leaving students vulnerable to being approached or harmed by the public. Potentially toxic cleaning materials in …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) … timely. The Board did not comply with New York State Town Law Section 176. Thirty debit card purchases totaling $4,680 …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsControls Over Revocable Consents
… were $15.6 million for City Fiscal Year (CFY) ended June 30, 2017, $16.0 million for CFY ended June 30, 2018, and … and notify the owner, where appropriate. … To determine if NYC Department of Transportation billed and collected correct …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $46.6 million which is $4,136 above the limit established by law. Mottville Fire District – Budgeting and Financial … to officials. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-660
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2019 Prepaid … Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, or U6 who reside within the following … Unit S6 Note : The Zip Code criteria is only applicable to members of District Council 37. Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-660-prepaid-legal-service-benefit-cuny-employeesOpinion 91-42
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … moneys belonging to the village. A village fire department is a corporation consisting of the members of all the fire, …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Seized Assets Program
… 5,047 pending seized assets valued at $2.012 billion. Funds received from forfeited assets are to be used to … over to the Office of the State Comptroller’s Office of Unclaimed Funds. Individual troops did not always report … should be turned over to the State Comptroller’s Office of Unclaimed Funds. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 96-13
… 11-AA; RETIREMENT AND SOCIAL SECURITY LAW, §§40, 100, 101: A person may simultaneously participate in, and receive benefits from, a service award program for volunteer ambulance workers and … the State Employees' Retirement System. You ask whether a person may simultaneously participate in, and receive …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 88-20
… County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate its family … to another location in the county. In our view, Article III, section 17 of the New York State Constitution, which was …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Record of Activities (ROA) – Reporting Elected and Appointed Officials
… They are a retiree of NYSLRS or another New York State public retirement system; They are a Tier 1 member; or … The official should extend the period of his or her ROA by the amount of time used for vacations, illness, holidays … meeting Personal volunteer work Services not paid for by the municipality (for example, wedding ceremonies) When …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 99-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … INSURANCE LAW, §§9104, 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town … village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the …
https://www.osc.ny.gov/legal-opinions/opinion-93-27State Comptroller DiNapoli Releases Municipal Audits
… of Newburgh , Rockland County , Village of South Corning and the Village of Wurtsboro . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-13
… has authority, at the request and expense of a village, to install sewer pipe for a village sewer project in … with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe for a … road project by means of a change order. While you consent to the consolidation of the two projects through the change …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 90-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of court. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 89-44
… STATE COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, … not serve. Village Law, §4-410 sets forth the reporting requirements for village justices. Subdivision b of this … it is without question that, given the general statutory scheme pertaining to the collection and distribution of …
https://www.osc.ny.gov/legal-opinions/opinion-89-44DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… of the last two fiscal years, inclusive of FY 2024. Adding funds to its reserves now, and formalizing a reserve policy , …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… populations, steps must be taken to protect public funds that support important services for those in need." …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli Calls for Improvements to Capital Planning Process
… upcoming fiscal year, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, which … makers to determine our most pressing needs and how much money is required to meet them." The New York Works Task …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-process