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Ethics Oversight (2020-MS-1)
… complete report - pdf ] We also released 20 letter reports to the following 8 Counties: Albany [pdf] , Chautauqua [pdf] … Towns: Clay [pdf] , Colonie [pdf] , Greece [pdf] , Oyster Bay [pdf] , Ramapo [pdf] , Southampton [pdf] , Tonawanda … with New York State General Municipal Law (GML) and should do more to ensure proper ethics oversight. For the 20 local …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Opinion 94-24
… If a town board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to … a single board resolution authorizes both the purchase of land and the construction, all to be paid for with the … the location, purchase price and purpose for which the land was being acquired. Should the town decide to issue …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Agencies Bulletin No. 956
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented by Council 82 in Bargaining Units 31, 81, 61 and 91 Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/956-council-82-dues-and-agency-shop-fee-increaseNotice of Assessment on State Lands
… Signed into law on November 28, 2016 as Chapter 449 of the Laws of 2016 - A.7673 (Dilan) / S.5926 (Marchione) – …
https://www.osc.ny.gov/legislation/notice-assessment-state-landsAccounts Payable Advisory No. 34
… Business Units must use the correct account code when paying interest according to GFO, Chapter IV - Accounting … (summarized in table above) . Chapter XII, Section 6.B - Paying for the Purchase of Land Interest payments as part of … longer use account code 60701. Chapter XII, Section 6.C - Paying Prompt Contract Interest Business Units will use …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestOpinion 93-25
… to create a public street by prescription or public use. With regard to the situation presented in your letter, we do …
https://www.osc.ny.gov/legal-opinions/opinion-93-25NYSLRS Ordinary Death Benefit
… benefits or a death benefit in certain circumstances. Memo Bill Text Status … Authorizes beneficiaries to choose …
https://www.osc.ny.gov/legislation/nyslrs-ordinary-death-benefitOversight of Contract Expenditures of Phoenix House New York
… to Motivate, Enlighten and Serve Addicts, Inc. ( 2015-S-24 ) Office of Alcoholism and Substance Abuse Services … Program: Provider Claiming of Depreciation Expenses ( 2015-S-84 ) … To determine whether the Office of Alcoholism …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkDiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… of Lake George, and was created in 2001 to preserve the beauty and health of Lake George by coordinating state and …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeDiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by 1.1% in May compared to the … today by State Comptroller Thomas P. DiNapoli. This is the third consecutive month in 2023 of less than 2% … and Finance. The amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… in July, despite the participation of many counties in the gas tax holiday,” DiNapoli said. “However, it is important … will be the first to reflect the sales tax impact of the gas tax holiday on a county-by-county basis. Table Monthly …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new … higher than prerecession levels, according to a report released today by State Comptroller Thomas P. … mortgages and to return vacant abandoned properties to productive use. DiNapoli previously reported on the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… years to the Metropolitan Transportation Authority's (MTA) already overdue and over budget post-9/11 security … Thomas P. DiNapoli. "Superstorm Sandy dealt the MTA’s security plans a serious setback," DiNapoli said. "Although the MTA has made important security improvements, the first phase …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsTupper Lake Central School District – Records and Reports (2021M-14)
… pdf ] Audit Objective Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Personal Income Tax and Property Tax
The objective of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax Relief and Property Tax Relief collectively referred to as credits
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… on behalf of dual-eligible individuals receiving hospice care covered by Medicare. This audit covered the period … nursing, physician, and counseling services; home health aides; physical and occupational therapy; medical … serve people who require nursing home or long-term home health care. When a Medicaid recipient is enrolled in a MLTC …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredOpinion 90-58
… among other things, private employment in conflict with official duties. In this regard, it might be appropriate for … address the circumstances, if any, under which a municipal official may solicit business in his or her private capacity … from municipal employees who are hired or confirmed by the official or a board of which the official is a member. May 1, …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-31
… vote of a majority of the quorum present. August 20, 1990 James E. Maher, Esq., Town Attorney Town of Harrietstown … …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 89-36
… Subdivisions four and eight further provide that: [i]n the event that the authorization by such governing board of the … minimum period of maturity . [emphasis added] Thus, in the event the authority to issue obligations for a capital …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 89-11
… This opinion represents the views of the Office of the State Comptroller at the time … tax moneys of a fire department consisting of a single company must be used for the benefit of the department, as determined by the members of …
https://www.osc.ny.gov/legal-opinions/opinion-89-11