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Opinion 89-13
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … State at an auction pursuant to the exception contained in General Municipal Law, §103(6). However, this exception …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 96-10
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … transfer of these moneys into another capital reserve fund in accordance with General Municipal Law, §6-g(8). You ask …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Compliance With Outcome Reporting Requirements
… the allocation of hundreds of millions of dollars in grants, loans, and other incentives to private companies, … vary, often with many of the requirements specified in the legislation that established the program. Key Findings … or identify needed changes and improvements. In most cases, ESD officials did not provide any explanation about …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsOpinion 2004-1
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for … ask whether the prohibition against the imposition of fees in General Municipal Law §209-b(4) applies to all emergency …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 91-10
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Unified Court System Bulletin No. UCS-266.2
… This bulletin has been superseded by Payroll Bulletin UCS-266.3 Subject Updated Procedures for Initiating or Terminating Payroll Deductions for Union Dues Purpose To provide the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollDiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… known as the redemption period. Auditors discovered nine cases of seized dogs not held for the required holding period … These dogs were adopted, transferred or euthanized in fewer days than the redemption period, or there was … the department generally completed required inspections in a timely fashion. But of approximately 2,000 inspections …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areOpinion 97-4
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 2001-10
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity of vendor … that claims must be "certified to be true and correct in a statement signed by or on behalf of the claimant" and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Oversight of Drug Disposal
… practice alternative, and further reinforced this policy in its updated 2017 Guidance for Proper Pharmaceutical … The disposal of unused and unwanted controlled substances in New York State is regulated at the federal level primarily … were compliant with their own policies and, in some cases, not even familiar with them. Since 2008, the State has …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOpinion 88-63
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary … of every city and county, except those counties contained in New York City, create an office of civil defense …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Mission Statement and Performance Measures
… satisfaction for 20 percent of its customers, particularly in the areas of project design and construction. Also, … market trading data. Debt issuances appear to be issued in a timely manner after accounting for factors such as … projection. Key Recommendations Identify the causes in cases where customer satisfaction did not meet expectations, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresOpinion 90-15
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police … by the town board. If no term of office is provided in the local law, the deputy appointed by the board would …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… a credit card policy and a system of internal controls in place. Review our best practices below as a reference for … Train credit card holders and have them acknowledge in writing that they understand their responsibilities. Issue … card bills. Establish procedures for canceling cards for cases where they are lost or stolen or the credit card holder …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… well as soy-based beverages, tofu, fruits and vegetables, baby foods, whole wheat bread, and other whole grain options. …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsOpinion 88-38
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to … of New York, are not exempt from the filing fees imposed in connection with appeals to the Appellate Divisions and the …
https://www.osc.ny.gov/legal-opinions/opinion-88-38DiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… grew from $20 billion to approximately $27 billion in state fiscal year 2020-21 and the Fund’s Emerging Manager … of the best managed and best funded public pension funds in the nation, we have built new opportunities for asset … its steady deployment of capital to MWBE firms. Increases in value over the previous year were particularly strong in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21DiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… No. 2 pleaded guilty today to stealing more than $5,000 in public funds, after an audit and investigation by State … 45, of Hammondsport, pleaded guilty today to grand larceny in the third degree (a class D felony) in front of Steuben County Court Judge Marianne Furfure based …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsOpinion 88-26
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … State so long as the town retains an ownership interest in the building during the term of the bonds. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 98-4
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- …
https://www.osc.ny.gov/legal-opinions/opinion-98-4