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Opinion 99-16

… under which the custodial bank will be indemnified for costs, expenses, damages, liabilities or claims that do … the collateral pledged by the depository bank as security for the town's deposits. The depository bank has requested … a third party. It is our opinion, however, for the reasons set forth below, that a town may include an …

https://www.osc.ny.gov/legal-opinions/opinion-99-16

Opinion 97-11

… Article 18 of the General Municipal Law does not authorize a city to require members of the city's housing authority to … authority has a corporate existence separate and apart from the municipality for which it is created (see Public Housing Law, §3[2]; see also 1988 Opns St Comp No. 88-64, p 126). Therefore, it has been our opinion …

https://www.osc.ny.gov/legal-opinions/opinion-97-11

State Comptroller DiNapoli Releases Audits

… is the second largest tax amount collected annually. Taxable online sales have been rising with an acceleration of … sales taxes, yet continued to operate and likely made taxable sales, as well as unregistered vendors that submitted sales tax returns showing taxable sales. For the two samples of 50 and 43 vendors …

https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits

Membership Milestones for Employees’ Retirement System (ERS) Members

… how your years of service affect your retirement benefits. For specific information about your retirement plan, go to … With 5 years of service credit, you are eligible to apply for a non-job-related disability benefit. With 10 years of … With 10 or more years of service credit, you are: Eligible for an out-of-service death benefit, if you leave public …

https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-members

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … store; $25,140 from an online retailer; and $23,242 for furniture and appliances. Without oversight and itemized …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak

… without a disability. Labor force participation for this group was 40% in 2020, trailing that for the state as a … share of its labor force that is aged 65 and over. This group grew significantly (32.8%) over the decade and … in the participation rate was for the youngest age group (ages 16 to 24), which declined by 3.4%. Education In …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peak

XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures

… New York State; required to be insured to do business in New York State; and/or required by the contract to have … to provide services. This section also describes ways in which to make necessary verifications. Verifying vendor … Business Units to be diligent throughout the contract term in verifying that a vendor to which payments are being made …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualifications

State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation

… county assets. DiNapoli recommended Ulster County: Ensure all supervisory adjustments or entries to employee timesheets … and safeguard cash; and Ensure segregation of duties for all points of cash collection and reporting, including … Metzger advised that in response to the recommendations: All supervisory employees were notified that they must enter …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnick

State Comptroller DiNapoli Releases Municipal Audits

… of unrestricted fund balance. As a result, real property tax obligations for town residents were likely higher than …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits

Opinion 95-26

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … the Association for the costs of making the improvements, at a market rate of interest, secured by a note and mortgage. … firefighters and their families necessarily requires at least occasional meetings of the Association or its …

https://www.osc.ny.gov/legal-opinions/opinion-95-26

Opinion 90-56

… is taken (see Dow v Board of Trustees, Farmingdale Public Library , 75 AD2d 632, 427 NYS2d 298; Murray v Levitt , 47 …

https://www.osc.ny.gov/legal-opinions/opinion-90-56

Opinion 92-13

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several …

https://www.osc.ny.gov/legal-opinions/opinion-92-13

Comptroller DiNapoli Releases State Audits

… and Community Supervision. Corcraft's mission is to employ offenders in real work situations to produce quality goods and services at competitive prices. … practices allow one person, the purchasing supervisor, to control almost all of the process for the procurement of …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-audits

Environment, Energy and Agriculture – 2022 Financial Condition Report

… a high-water mark of $400 million in the Enacted Budget for SFY 2022-23. Supports a broad array of environmental … control and aquatic habitat conservation; support for the State’s zoos, botanical gardens and aquaria; … were also a recurring funding source and accounted for 19 percent of all EPF revenues over this period. Restore …

https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agriculture

State Comptroller DiNapoli Releases School Audits

… addressed electronic or wire transfers. These weaknesses increase the risk that inappropriate wire transfers could be …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases Municipal Audits

… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … County) Although board members followed town procedures when developing budgets, they consistently adopted … Over Financial Activities (Madison County) The board does not review cash receipts, bank statements, canceled …

https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0

Opinion 88-23

… GENERAL MUNICIPAL LAW, §§801(1)(b), 802(1)(b), 2(a); VILLAGE LAW, §5-524(2): A village trustee who is an … of any of the construction contracts. If the board member has a prohibited conflict of interest, you also ask … as a result of the contract. We are not in a position to make the necessary factual determinations in this regard. As …

https://www.osc.ny.gov/legal-opinions/opinion-88-23

Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses

… fraud scheme through their fraudulent operation of Dolson Avenue Medical ("DAM" or the "Practice"), a … Attorney’s Office, the National Insurance Crime Bureau, Liberty Mutual Insurance, and USAA Insurance for their … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providers