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Opinion 90-42
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and …
https://www.osc.ny.gov/legal-opinions/opinion-90-42DiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… find location. The audits included several recommendations for the school districts to improve the transparency of their … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkOpinion 92-33
… services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within … 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-92-33Mechanicville City School District – IT Asset Management (S9-22-16)
… percent of the sampled assets were not properly accounted for. Specifically: Four desktops ($535 each) and one … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16RFQual #22-03 – Independent Medical Examiner Services (Individual Physicians)
… Request for Qualifications Issued by the Office of the State … (RFQual #22-03) Office of the State Comptroller 110 State Street, Stop 13-2 Albany, NY 12236-0001 Note: some documents …
https://www.osc.ny.gov/procurement/rfqual-22-03Administration of Fellowship Leaves
… of CUNY's fellowship program. CUNY officials did not have a comprehensive, accurate record of CUNY instructors who … granted them. These recipients were paid $93,632 while on such leave. Ninety-six fellowship recipients failed to … on such leave. CUNY policies governing fellowship leaves do not provide for recoupment of benefits or other follow-up …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesOpinion 97-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … may not be granted points for training unless the training is approved by the chief or board of fire commissioners. You …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Security Self-Assessment – Information Technology Governance
… controls. We recommend that this be done at least once a year. The Information Technology Governance LGMG can be …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… under agreements reached with the New York State Common Retirement Fund (Fund), New York State Comptroller Thomas P. DiNapoli … under agreements reached with the New York State Common Retirement Fund Fund New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalOpinion 89-56
… also 1985 Opns St Comp No. 85-44, p 59). Similarly, in the instant case, it is our opinion that the town may enact a …
https://www.osc.ny.gov/legal-opinions/opinion-89-56State Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… The state Department of Health (DOH) paid $1.28 billion in … needs. For the state fiscal year ended March 31, 2017, New York's Medicaid program had approximately 7.4 million …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceProperty Tax Cap How to Calculate Retirement Exclusions
Learn How to Calculate Retirement Exclusions From Example
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/exclusion_example.pdfDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… delivery, according to an analysis released today by State Comptroller Thomas P. DiNapoli. “New York City’s … where additional work is needed, and maximize the return on every capital dollar it spends.” The city is shifting from … of this may be for projects that are not yet fully scoped out, there are a number of notable exclusions. City-funded …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededOpinion 98-9
… that the town has established an ambulance district and contracted with a not-for-profit ambulance company to … the town board may: (i) Acquire by gift or purchase one or more motor vehicles suitable for such purpose and … fire company which is subject to the provisions of section two hundred nine-b of the general municipal law for …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Village of Islandia – Information Technology (2021M-100)
… action. Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Opinion 88-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … also available for that purpose. In this regard, we point out that Town Law, §112(1), which is the successor to former … of section 165.00 and the lack of any requirement that taxes and assessments raised and appropriated for debt …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … County) Authority officials need to improve controls over payroll and employee benefits to ensure that employees are …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsOpinion 2005-3
… (leaseback of occupied building by school district) SCHOOL DISTRICTS -- Powers and Duties (construction of parking … Law. It is a fundamental principle of law that school districts possess only those powers expressly delegated by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3DiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… costs of the additional terms, could put them at risk of not graduating. DiNapoli’s auditors looked at the five senior … prior semesters. In addition, 13 of 25 officials said they do not offer online or hybrid courses (courses encompassing … The audit found that some departments appeared to not have enough advisors to serve students pursuing particular …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesLaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387