Search
Opinion 2001-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … equivalent to the assessments that would have been imposed on the properties for the five previous years, had they been … equivalent to the assessments that would have been imposed on the properties for the five previous years had they been …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7DiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, … times the annual total from a decade earlier, according to a report released today by New York State Comptroller … Identity thefts in New York surged during the pandemic with more than 67000 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… risks and potential changes at the federal level, calls for careful budgeting on the part of local officials to … of 2.8% in 2024 outpaced the rest of the state (0.6%) for the third consecutive year. Growth in the city’s … the number of tourists, which nearly matched 2019 levels for the first time since the pandemic. Aggregate county …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024XII.2 Expenditure Policies – XII. Expenditures
… Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments … made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper … Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesOpinion 91-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … State Comptroller or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local … representative, of certain classes of securities listed in such section, including bonds or notes of the State of New …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 89-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers) LICENSING AND … Whether the conduct of a particular business would constitute the conduct of …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 94-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the qualifications for appointment to the office of fire district deputy treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in which district may contract for provision of) FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire … under which the emergency rescue and first aid squad of a village fire department may provide general ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-7College of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying … Assistance Program (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programBus Driver Licensing
… whether the Metropolitan Transportation Authority's bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit covers bus drivers who worked in passenger service January 1, 2010 … has seven operating constituent agencies; two of them (MTA Bus and New York City Transit) provide bus service. In 2008, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingThe Decline in Affordable Housing in New York City - April 2009
In recent years, the number of affordable rental apartments in New York City has declined.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2010.pdfEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). Background … on September 24, 2010, examined whether selected home health care providers properly used Medicaid funds for the … (RTR) of direct care staff and whether the Department of Health (Department) was effectively overseeing this funding. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followOpinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. LOCAL LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL … may utilize the tax levy procedures for the enforcement of delinquent water user charges against properties outside …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 88-55
… opinion. FIRE COMPANY- Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION … -- Contracts (requiring submission of fire company books for audit); (regulating fund raising activities of … -- Powers and Duties (requiring submission of fire company books for audit); (requiring submission of report by chief of …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … (assumption of outstanding debt of coterminous town) STATE CONSTITUTION, ARTICLE VIII, §4; LOCAL FINANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, 28.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 2001-13
… to political subdivisions (see, e.g., People v Grant , 306 NY 258, 260). Further, when there is a general delegation of … things, regulating the use of streets and highways by motor vehicles and, in certain instances, authorizes towns to … rule or regulation requiring from any owner of a motor vehicle or motorcycle, or from any operator or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Oversight of School Safety Planning Requirements
… districts, and other programs to ensure they are complying with legislation and regulations governing school safety … not sufficiently monitoring School Districts’ compliance with the requirements for school safety planning and, … annually adopt their safety plans in accordance with Department guidance, hold public hearings on the plans, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsOpinion 95-29
… or town, the governing board may, by agreement with the purchaser, provide that payment of the purchase price, in … cost of the property and facilities sold assumed by the purchaser. This alternative, however, does not apply in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 92-31
… notices of public meetings, information as to the structure and function of village government, schedules of … 744). Notices of public meetings, information as to the structure and function of village government, including names …
https://www.osc.ny.gov/legal-opinions/opinion-92-31