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Opinion 97-17
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and file the annual statement of financial disclosure ( id .). We also note that section 811(1)(c) refers to the … see also Evans v County of Erie , 214 AD2d 1041, 626 NYS2d 910). Instead, it is usually considered to be a separate and …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-5
… REAL PROPERTY -- License (authority of school district to grant) SCHOOL DISTRICTS -- Powers and Duties (authority to grant license) STATE CONSTITUTION, ARTICLE VIII, §1: There … district grants a duly authorized license or concession to a private entity in furtherance of a proper municipal or …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-45
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for … Law, §209-b[1][a]). The squad may render services in cases of accidents, calamities or other emergencies in connection with which the services of firefighters may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-50
… ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State Finance Law. Section 139(3) permits a contractor to withdraw all or any … the State of New York. The bonds of LGAC are not listed in section 139(3). Section 3244 of the Public Authorities Law …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 93-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §§209, 209-b; Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. … may permit such facilities to be used by residents of the district as well as members of the fire department …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 93-20
… on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of … on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-1
… Civil Service Law, §§163[4], 200 et seq .; 1988 Opns St Comp No. 88-64, p 126). A city urban renewal agency is "a … a corporate existence separate from the city (1981 Opns St Comp No. 81-117, p 119; 34 Opns St Comp, 1978 p 68). Among … Law, §503-a[4]; see also General Municipal Law, §§501; 551). Pursuant to this grant of the authority, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Retirees
… Information for retirees of the New York State and Local Retirement …
https://www.osc.ny.gov/retirement/retireesDiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… was created. In State Fiscal Year (SFY) 2013-14, total gambling revenues were $3.2 billion, or an average of $161 per resident. New York’s net gambling revenues were the highest in the nation – more than … racetracks and off-track betting centers (OTB), as well as what was spent on Lottery games such as scratch-off or Quick …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetIX.12.K Functional Clearance Patterns – IX. Federal Grants
… As noted above, state interest liabilities will be calculated during the time the state holds federal … As noted above state interest liabilities will be calculated during the time the state holds federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… information, the reporting functions depend on accurate account coding on all transactions within the SFS. … of resources, liabilities, deferred inflows of resources, fund balance, revenues, and expenditures for each fund. The … for non-Federal State Operations, Medicaid, Temporary Assistance for Needy Families, and the Environmental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewPress Conference on the Flushing Snapshot Report
… from the event. Share Email Twitter Facebook Speakers Grace Meng Congresswoman Donovan Richards Queens Borough President Grace Meng Congresswoman Donovan Richards Queens Borough …
https://www.osc.ny.gov/events/flushing-snapshotXIII.2 Overview – XIII. Employee Expense Reimbursement
… the Statewide Financial System (SFS) Travel and Expense module. Every employee seeking expense reimbursement must … AC 3257-S ) and submitted through the SFS Accounts Payable module. Non-employees may also take advantage of the State’s … expense report information into the SFS Travel and Expense module. See Section 2.C – Expense Report Certification of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… All capital assets including infrastructure, subject to defined levels of materiality, are included in the State’s … of the State. Capital assets will be depreciated over defined useful lives as indicated in Section XIV.14.E - … All capital assets including infrastructure subject to defined levels of materiality are included in the States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingDiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… Larceny in the Third Degree and Tampering with Public Records in the First Degree, in connection with the … Town Clerk. She also admitted making false entries in Town records to conceal the thefts. An investigation by the New … cases, particularly those involving the tampering of records, are always challenging to investigate and I thank …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseContract #C001203 – Senior Java Architect
… Reporter at http://www.nyscr.ny.gov (CR # 2123734 ). All correspondence related to this opportunity should be sent to: …
https://www.osc.ny.gov/procurement/contract-c001203Park Accessibility for People With Disabilities (Follow-Up)
… recommendations included in our initial audit report, Park Accessibility for People With Disabilities (Report … parks, public spaces, and recreational amenities; build a park system for present and future generations; and care for … seven recommendations included in our initial audit report Park Accessibility for People With Disabilities Report 2021N7 …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… Objective To determine whether Medicaid made payments for personal care and home health care services that were not supported by required … To determine whether Medicaid made payments for personal care and home health care services that were not supported by required …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programOversight of Select High-Technology Projects (Follow-Up)
… financial assistance to companies locating or expanding in New York. According to ESD officials, high-technology (high-tech) … of tax credit programs including the Excelsior Jobs, Film Tax, and Life Sciences tax credits. In recent years, New …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-follow