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Opinion 88-51
… Internal Revenue Code, the distinction between a capital expense and a repair expense has been described as follows: "'To repair is to …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2002-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … in our advisory opinions to local governments, comment on the propriety of specific proposed contract provisions. …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … 79-680, p 138). Each proposed expenditure must be examined on a case-by-case basis, applying the above principles. …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 88-74
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … memorial building, subject to majority vote by electorate on proposition, at a total cost not to exceed 1% of assessed …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 88-8
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section …
https://www.osc.ny.gov/legal-opinions/opinion-88-8XVI.3.E The Reporting Entity – XVI. Financial Reporting
… Alfred JOINT VENTURES Joint ventures are reported based on requirements contained in the Governmental Accounting … financial data for these entities is not presented on the face of the State's financial statements. However: The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityEquine Health and Safety
… Purpose To determine whether the Gaming Commission (Commission) is monitoring and enforcing … 2018. Background The Commission regulates all aspects of gaming activity in the State, including horse racing and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyCost-Saving Ideas: Legal Requirements
… The Office of the State Comptroller also has regulations on this subject (2 NYCRR Part 39). Education Law Section 416 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsRockland County – Budget Review (B6-13-6)
… them, if necessary. Discontinue to practice of relying on non-recurring revenue for operating expenditures. Closely …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… decisions. Local officials should maintain a watchful eye on their collections and make adjustments to their budgets …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… Compensation Program (Program) and assessing these costs on participating insurance carriers, self-insurers, and …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31State Comptroller DiNapoli Releases Municipal Audits
… (Delaware County) From 2013 through 2015, the board, on average, underestimated revenues by 7 percent and …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… $841,622 in general fund debt service. In addition, based on projections, the amounts budgeted for police and …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0City of Troy – Budget Review (B18-5-8)
… the purchase of equipment and vehicles instead of relying on the issuance of debt to finance these purchases. City …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8DiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… Attorney and his team for their outstanding efforts on this case and in helping us root out those who deceive the …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsMedicaid Program – Medicaid Claims Processing Activity April 1, 2018 Through September 30, 2018
… $123.9 million in Medicaid managed care premiums was paid on behalf of 86,475 Medicaid recipients who had concurrent …
https://www.osc.ny.gov/state-agencies/audits/2019/07/10/medicaid-program-medicaid-claims-processing-activity-april-1-2018-through-september-30-2018Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… ALBANY – New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the sentencing of Terence Fitzpatrick, 53, of Monmouth County, N.J., … her death in 2006. Fitzpatrick, who had been acting as power of attorney before Sullivan’s death, failed to notify …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-stateUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… Rochester-based venture capital group with a primary focus on growth equity investment opportunities located in western …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… revealed that millions of dollars were claimed and spent on ineligible costs. Officials from the Office of Alcoholism …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesState Comptroller DiNapoli Releases School Audits
… (Erie County) The district bills school districts based on nonresident tuition rates calculated by the New York State …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0