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Opinion 88-78
… notify the New York State Commissioner of the Division of Criminal Justice Services of such action. Section 8-800 does … and constables of the village, and the county sheriff. In criminal matters, any peace officer, acting pursuant to his … appointment of a chief and notification to the Division of Criminal Justice Services, would have to be complied with. …
https://www.osc.ny.gov/legal-opinions/opinion-88-78XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… for Miscellaneous Services, Commodities and Consulting are CC (Combined Contracts) and CM (Multi-Agency Contracts for … backdrop contract. The Awarding Agency is not required to estimate a contract amount or pre-encumber funds for the … Preparation: Contract Type CC CM LM Contract Approval Requirements Awarding Agency: Estimates total contract amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsDiNapoli Releases Municipal Audits
… Fund and the Department of Motor Vehicles. For example, $1,325 in collections was recorded with no corresponding … The district spends $9,000 for natural gas and $13,000 for electricity annually, but did not solicit proposals for these …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0State Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… and erectile dysfunction (ED) drugs and treatments for 47 sex offenders, according to an audit released today by State … for ED drugs and treatments for recipients, including sex offenders, that are barred under Medicaid. “There are … it comes to erectile dysfunction drugs. And paying for sex offenders who’ve committed terrible crimes to get these …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersOpinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional … does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 90-30
… SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county … department of social services is not liable for any such fee. This is in reply to your letter concerning fees for … is delivered to the mortgagor. You ask whether a recording fee is due the county clerk when the satisfaction is offered …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 2006-2
… (procedures when increase in maximum amount to be expended is funded by private contribution) WATER DISTRICTS -- … (procedures when increase in maximum amount to be expended is funded by private contribution) TOWN LAW §§202-d, 209-h: A … seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain instances, the approval of the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Comptroller DiNapoli Releases Municipal Audits
… Putnam County , Village of Speculator , Village of Valley Stream and the Village of Washingtonville . "In today's … cash flow of the village's general fund. Village of Valley Stream – Cash Receipts and Selected Village Operations … FD Putnam Co Vil of Speculator Vil of Valley Stream and the Vil of Washingtonville …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 89-38
… Benefits (authority of a school district to purchase insurance to provide benefits to the beneficiaries of a … LAW, §§90, 113, 470: A school district may not purchase insurance to provide benefits to the beneficiaries of a … agreement, under which the school district will purchase insurance to provide for payments to the surviving spouses of …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 89-31
… in the opinion. ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- Recall Election (authority of city voters to petition) CHARTERS -- City Charters (right to hold recall election) LOCAL LAWS -- … Whether the voters of a city may bring a petition to remove an elected city official …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 91-5
… sidewalks; sewers or sewer district purposes; and water or water district purposes. Article 8, §4 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 91-64
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) EDUCATION LAW, §305(14); … when two transportation contracts, each for a separate route, are let to the same individual and neither of such …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 93-2
… VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village … a proposition to change the month of the general village election at either a general or special village election for village officers. A village board, on its own …
https://www.osc.ny.gov/legal-opinions/opinion-93-2DiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… with Tindale Inc. for the operation of the county’s three golf courses, allowing the vendor to retain nearly $250,000 … manage the Durand Eastman, Genesee Valley and Churchville golf courses and to remit revenues to the county based on … more than $246,000 that should have been spent on the golf courses. For example, Tindale’s capital expenditures …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersOpinion 91-31
… a rabid animal within the town in the absence of a current certification of the existence of rabies by the State Health … or killed. Public Health Law, §2145 also provides for certification by the State Commissioner of Health in … animal, Public Health Law, §2144 provides that, "(u)pon certification of the existence of the disease known as …
https://www.osc.ny.gov/legal-opinions/opinion-91-31XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… renewal term, provide certification (ST-220-CA) to the contracting agency that the requisite (ST 220-TD) … in writing to waive the certification requirements. The contracting agency should request OSC's concurrence on their … in all contract packages submitted to OSC for approval. Contracting agencies should visit the Department of Taxation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationXIV.5 Employee Award Programs – XIV. Special Procedures
The purpose of this section is to outline the issues Business Unit personnel should be aware of in planning for employee award programs and the requirements of the Office of the State Comptroller OSC for approving payment for these types of programs
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Each year an outreach and escheatment must be completed for all checks that remain uncashed one year after the year … State to perform certain payee notification requirements for checks that have gone uncashed for one year or more. OSC performs outreach for refund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentCapital Asset Management (Follow-Up)
… included in our initial audit report, Capital Asset Management ( 2022-S-32 ). About the Program The Office … and maintaining custody of a comprehensive capital asset reporting system that allows for monitoring and … the State established the Statewide Financial System Asset Management Module (SFS AM) to house and maintain …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… mandated by the federal Americans with Disabilities Act (ADA). From 2016 to 2019, the MTA’s total expenses rose 3.6% … MTA’s bus fleet and may benefit from further investment in ADA accessible subway stations in the future. The MTA … 114 subway stations out of 472 that are currently ADA accessible, with six more coming into service this year. …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savings