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XIV.5 Employee Award Programs – XIV. Special Procedures
… guest of their choice will receive meals valued at $19 per plate. Result - All costs associated with the awards and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… uncashed for one year or more. OSC performs outreach for refund checks issued out of the Comptroller’s Refund Account … notifies the payee that the proceeds of the uncashed check(s) will be turned over to the Abandoned Property Fund … is cashed, or a claim is made to the issuing agency for a replacement check. First class mailings are not required …
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-followState Comptroller DiNapoli Releases Municipal Audits
… of Dover , Village of Ellicottville , Genesee County Soil and Water Conservation District , Village of Malverne , … , Schroon Lake Fire District , Village of Speculator and the Village of Walton . "In today's fiscal climate, budget transparency and accountability for our local communities is a top …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… $305 million in 2016 to $176 million in 2022. As of April 2023, the more costly primary carrier service AAR vans … declined from 362,214 in October 2016 to 143,726 in July 2023. The number of trips taken by brokers increased from … All other services made up less than 15% of trips in June 2023. Service Issues Amid Shift to Broker Services DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsMitigation for Extreme Weather Conditions and Flooding
… Long Island to Penn Station and Grand Central Madison in Manhattan, to Atlantic Terminal in Brooklyn, and to … of about 198,200 customers from March 21, 2023 to April 3, 2023. The LIRR’s western terminals (Penn Station, Atlantic … to provide regular train service. Additionally, hurricane season can bring high winds, heavy rain, and lightning, which …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingOpinion 89-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … by written agreement with the county board (see 1987 Opns St Comp No. 87-52, p 79). Any such agreement must specify the …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 2000-1
… the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… Mental Health. 60028 Health Insurance –Prescription Drug Active Employee State's contribution to the health … Rights Law (Executive Law Art. 15) and the Governor’s Office of Employee Relations under various collective … but before a final administrative or contractual award decision has been made. 60176 Administrative or Contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesXII.5.K Federally Reportable Payments – XII. Expenditures
… payments subject to federal reporting, including payments for legal settlements, judgments, and awards. Determining … exceptions to this rule require federal reporting for: All medical/healthcare services, except services from … or extended care facilities All attorney services except for real estate transactions. What is the payment for? …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsOpinion 2003-6
… FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for … Whether town taxes to support the town police department are to be levied only against taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-48
… contracts subject to the approval of the New York State Commissioner of Education and authorizes the Commissioner to reject any or all bids "if, in his opinion, the best interests of the district will be promoted thereby". Inasmuch as the Commissioner of Education …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 2008-3
… § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as … NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, … concisely stating the purposes and effect thereof ( id .). The abstract must be prepared by the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 88-77
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … corporation would not have a prohibited interest in contracts between the district and the corporation for the provision by the corporation of arts-in-education programs to the district. However, disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 96-17
… incurred for completing college courses, such as a course leading to a degree in fire science, if the board of fire commissioners determines that the course provides, to a significant extent, technical training … courses of instruction" for firefighters. If the school or course is outside the county in which the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 92-49
… the courts as: "a piece of ground enclosed for purposes of pleasure, amusement or ornament" ( Perrin v New York Central … 36 NY 120, 124); "a strip of land ... set apart either for pleasure ground or for purposes of exercise, amusement or … 579); or land which "facilitate[s] free public means of pleasure recreation and amusement" ( Williams v Gallatin , …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 97-3
Whether pursuant to section 1182 of the Real Property Tax Law a village may waive all or a portion of the interest and penalties on certain delinquent taxes
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… taking sworn testimony, requesting the submission of documents, and employing other reasonable methods of inquiry. … or employee paid from county funds and the accounting for all money or property owned by or under the control of the … in a proper case to produce all books, records, papers and documents material or relevant to the investigation". Section …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0