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Opinion 90-59
… obstructions caused by snow (Highway Law, §140[1], [2]). For this purpose, towns are authorized to purchase equipment, … stated that since town property is acquired only for proper town purposes, it may not be used for purely private purposes (1988 Opns St Comp No. 88-41, p …
https://www.osc.ny.gov/legal-opinions/opinion-90-59DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate … in New York. The Public Authorities Law (PAL) requires it to publish, at least annually, a report listing all real property it holds and full descriptions of properties that were …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … accruals were earned in accordance with the employee’s employment contract and/or collective bargaining agreement. …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… a purchasing process that enables competitive methods for the procurement of goods and services. Highland … to remain at nearly the same level at the end of 2015-16. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Village of Leicester – Financial Management (2025M-7)
… Section 35 of General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Opinion 92-5
… terms which are fair and reasonable ( Blank v Browne , 217 App Div 624, 216 NYS 664). In order to assure that …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Rockland County - Sale of Estate Real Property (2019M-233)
… the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator … appraisal service prior to listing estate real property for sale. County officials generally agreed with our … the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Opinion 91-49
… 131-b: A county may convey an abandoned county highway by private sale by the adoption of a resolution approved by a simple majority … majority of the county legislative body. You have advised us that the county owns fee simple title to the road bed. …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 88-52
… individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, authorize or approve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-52State Agencies Bulletin No. 1595
… the outreach and escheatment of uncashed payroll checks for calendar year 2016 Affected Employees Employees with one … that are returned will be treated as a written request for reissuance of a payroll check. If responses are received … NPAY539 (Non- Negotiated Payroll Checks) is available for agency use. Agency Actions Notify affected employees that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1595-outreach-escheatment-2016-uncashed-payroll-checksState Agencies Bulletin No. 1545
… uncashed as of February 28, 2017 will be stopped and the funds will be sent to the NYS Office of Unclaimed Funds on March 10, 2017. Effective Date(s) Checks … 2015 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on March 10, 2017. Employees can visit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1545-escheatment-2015-uncashed-payroll-checksLocation Service Providers
… claims or returning funds. If you are interested in becoming an “Abandoned Property Location Service Provider” … will not withhold the fee from the refund. Researching the List of Unclaimed Funds Go to the Search for Lost Money page to search online or request to download the list here . We’ll email you a link to our secure FTP site …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… surcharges and eliminate the removal clause. Of those with incomes exceeding the maximum by 25 percent or more, … including: At Kings Bay II (Brooklyn) a household with an income of $801,377 paid $636 in monthly rent (which … audit. When self-reported income doesn’t match with Tax and Finance records, the building’s management is …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved … $44.9 million with Patroon Creek 500 LLC for lease space in Albany County. $1.1 million with New York State Industries …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberState Comptroller DiNapoli Releases Audits
… Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12) For Medicaid recipients enrolled in managed care, the Department of Health pays managed care … (MCOs) a monthly premium for each recipient and, in turn, the MCOs arrange for their health care services, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsXII.4.F Proper Invoice – XII. Expenditures
… or rendered*; Amount requested; and Purchase order (PO) number, if applicable, as provided by ordering agency. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceEnforcement of the Mitchell-Lama Surcharge Provisions
… DHCR had verified affidavits at the time of our audit in 2017. Background The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing … with over 105,000 apartments were built under the program. In exchange for low-interest mortgage loans and real property …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Opinion 2004-1
… aid and oxygen equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 … 1969, the Legislature amended section 209-b(1) by adding a new paragraph (b) to authorize municipalities and fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1State Comptroller DiNapoli Releases Municipal & School Audits
… the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control weaknesses, auditors reviewed all 665 … expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were improperly reported as actual …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits