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Opinion 98-2
… 176-a(1): The board of fire commissioners may adopt a rule or regulation limiting, controlling or prohibiting the … at a fire scene and, even in the absence of such a rule or regulation, the chief of the fire district fire … meals due to a pressing need to complete the business at hand (see, e.g., 1981 Opns St Comp No. 81-13, p 13; 1979 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-98-2State Comptroller DiNapoli Releases Municipal Audits
… County) Authority officials control gate entry to the treatment plant but do not adequately monitor trucked in … the amount of liquid and/or slush waste trucked in for treatment and disposal; instead, they allow haulers to … village officials have developed a plan for the wastewater treatment facility's bio-digester capital project, it raises …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2006-3
… discussed in the opinion. FEES -- Franchise Fees (fund to which town cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television franchise fees are credited) REAL PROPERTY -- Franchise (fund to which town cable television franchise fees are credited) …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 88-54
… district may be extended prior to December 31, and, if so, what time table must be followed for the extension of the … district may be extended prior to December 31 and if so what time table must be followed for the extension of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-54State Agencies Bulletin No. 1968
… Campaign (FCC) Code, which appears on the authorization card, must be used as the Deduction Code. Cards that have … must be returned to the employee for completion of a new card. The amount of the deduction requested on the authorization card is the amount to be deducted from each paycheck in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsComptroller DiNapoli Releases Municipal Audits
… Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , Commack Public Library … at unauthorized financial institutions. Village of Cape Vincent – Payroll and Claims Auditing (Jefferson County) … Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta Commack Pub Lib District …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1577
… for processing the 2014-2015, 2015-2016 and 2016-2017 PEF OFPC Uniform Maintenance Allowance. Affected Employees … the State of New York and the Public Employees Federation (PEF) and an email of Agreement Regarding Policy on Wearing … the State of New York and the Public Employees Federation (PEF) and an email of Agreement Regarding Policy on Wearing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1577-2014-2015-2015-2016-and-2016-2017-uniform-maintenance-allowanceOpinion 93-7
… services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). We are aware of no judicial decisions on the issue … to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal Corporation Law, §10.33). …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 93-15
… Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask whether, pursuant to … is required to annually account to, and submit its books for audit to, the town board with respect to private source … previous fiscal year "shall account with the town board for such moneys and shall produce all supporting books, …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 96-1
… district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … State Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller … §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 88-12
… PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (services provided under a municipal cooperation agreement) … COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive Bidding (need for where one … basis either by jointly acquiring equipment and hiring personnel or by one village acting as "lead agency" and …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Housing for Seniors
… To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the … To determine whether the New York City Department of Housing Preservation and Development and the New York City …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… Objective To determine whether the New York City Department of Finance (DOF) identifies and … from January 1, 2012 through February 1, 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can issue parking …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsOversight of Chemical Dependence Residential Services
… audit covered the period from April 2017 through February 2021, and also included the most recent recertification … available COVID-19–related information through June 2021. About the Program OASAS provides services for over …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesComptroller DiNapoli Releases School District Audits
… not seek competition for professional services from three of the 10 professional service providers reviewed. Auditors … paid $696,291 during the audit period. Buffalo Academy of Science Charter School – Procurement (Erie County) … auditors found that officials did not realize the former superintendent was to reimburse the district $2,813 for …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… auditors found four of 13 PATH stations (Christopher Street, 9th Street, 14th Street, and 23rd Street) were not accessible to persons in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actApplication Review and Site Permitting for Major Renewable Energy Projects
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsAddiction Support Services During Emergencies
… comprehensive system of addiction services for prevention, treatment, and recovery. OASAS operates 12 Addiction … (eFINDS), an application that allows them to monitor where a patient is evacuated from and moved to. To use … to manage access to treatment. Waiting list information can also be used by OASAS to inform discussions regarding …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesDiNapoli Issues Report on Transparency of Village Fiscal Activities
… State Comptroller Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages with financial reporting and other requirements. By law, a … officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activities