Search
Opinion 88-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) … of county to purchase on behalf of sheriff) COUNTY LAW, §650: A county sheriff is subject to the rule of strict … provision which prohibits the county from ever being made responsible for the acts of the sheriff bars local …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Jefferson Central School District – Procuring Services (2021M-42)
… seek competition for services. Officials paid: $135,000 to 10 of the 14 service providers reviewed without seeking competition. $6,410 to an employee’s private business for lawn care services … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Opinion 91-15
… 558, the Court held that Town Law, §274-a relating to site plan review did not authorize a town to impose a park land-or-fee requirement as a condition to site plan approval. The court stated that: Otherwise, a town … requiring park land-or-money exactions in connection with site plan approval for a multifamily condominium development. …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Low-Income Housing Trust Fund Program (Follow-Up)
… Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund … Low-Income Housing Trust Fund Program (Program) funds were being awarded and disbursed in an efficient manner to help … in 1985 under Section 45-a of the Private Housing Finance Law, the Housing Trust Fund Corporation (Corporation) …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followOpinion 90-44
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Oversight of School Safety Planning Requirements (Follow-Up)
… 1, 2016 through September 27, 2018, examined whether the State Education Department (Department) was monitoring … being met. We found that the Department primarily focused on ensuring that School Districts submitted their Building Plans to the State Police annually, which resulted in 99 percent …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… announced that Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling … son, the sole beneficiary of his father’s will. New York law provides for a fee to estate administrators like Bayard … Service and the New York State Comptroller. This case is being handled by the Office’s White Plains Division. …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementOpinion 89-45
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (fixed amount plus … employed as counsel to zoning board of appeals) TOWN LAW, §§27(1), 267(1); MUNICIPAL HOME RULE LAW, … as an employee to assist the zoning board of appeals from being paid compensation other than a fixed salary (19 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-89-45State Agencies Bulletin No. 1676
… Bulletins 1799 Purpose To inform agencies of changes in certain garnishment deduction amounts, or in some instances, garnishments no longer being taken for employees due to new general deduction rules …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1676-new-general-deduction-rules-writs-garnishments-and-new-york-state-taxState Agencies Bulletin No. 1799.1
… of garnishments (creditor garnishments) and New York State tax levies. Affected Employees Employees who have a writ of garnishment or New York State tax levy are affected. Background The Federal Consumer Credit … places limits to creditor garnishments and New York State tax levies on the amount that can be garnished. The CPPA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateState Agencies Bulletin No. 1799
… of garnishments (creditor garnishments) and New York State tax levies. Affected Employees Employees who have a writ of garnishment or New York State tax levy are affected. Background The Federal Consumer Credit … places limits to creditor garnishments and New York State tax levies on the amount that can be garnished. The CPPA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… Board and District officials complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s … any of them. The Board did not comply with Local Finance Law when authorizing $220,000 of borrowing using a line of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawPatient Safety Center Activities and Handling of Revenues
… of 2000 (Act), enacted October 6, 2000 and known as Lisa’s Law, was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a medical error introduced during … communications contributed to PSC revenue either not being collected or not being properly allocated to the PSC …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesBrookfield Central School District – Claims Audit Process (2018M-6)
… The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, … rather than the entire Board as required by Education Law. All 100 claims we reviewed, totaling $1,517,352, were paid prior to audit. Not all individual claims are being reviewed during audit. Key Recommendations Audit claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Selected Aspects of Supporting Small Businesses
… also examined whether SBS implemented the recommendations in the Small Business First Report. The audit covered the … distributed by City agencies, such as updates on the law and renewal notices. Key Findings Despite expending … entitled to under the program, with 14 of 53 businesses being overpaid a total of $71,106. The ERG awards were skewed …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesHomeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Homeless Housing and Assistance … Program (HHAP), created in 1983 under the Social Services Law, provides funding for the establishment of projects for … housing to the homeless and if its projects were being properly maintained. We found that, of the 51 projects …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followHeat and Hot Water Complaints (Follow-Up)
… the extent of implementation of the eight recommendations in our initial audit report, Heat and Hot Water Complaints … Code (Code) and the New York State Multiple Dwelling Law. Residential building owners must ensure that apartments … response. HPD considers a HHW complaint addressed if, upon being contacted, a tenant states that service has been …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followState Agencies Bulletin No. 685
… Background A recent binding arbitration award was made in accordance with section 209 of the Civil Service Law with respect to certain employees in the Agency Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … consists of five elected members, with one member being appointed as Chairman, and is responsible for the … the audit of some claims was not in compliance with Town Law. Although the Board approves claims at its monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210XI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… length of the suspension declared will not be for a period greater than 4½ months in any fiscal year. Waivers of … and OSC. _____________________________________ ³ See 2 CRR-NY 22.5(a)(ii) PROMPT CONTRACTING AND INTEREST PAYMENTS FOR … length of the suspension declared will not be for a period greater than 4½ months in any fiscal year. Failure to Comply …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contracting