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Disposition of Farm Assets
… farms, including equipment, livestock, and land. The audit covers the period January 1, 2010 through June 30, 2013. … However, some records were available from other agencies that allowed us to trace the disposition of assets and assess … portion of its former farm land via public bidding and is currently raising approximately $125,000 annually from …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsOpinion 2010-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (not subject to referendum requirements) TOWN LAW § 184: A fire protection contract between a town on behalf of a fire protection district and an incorporated fire company is subject to a public hearing, but is not required or …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-43
… WORKERS' COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments) COUNTY SHERIFF -- Disability (reimbursement of sheriff's …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Amusement Park and Fair Ride Safety
… and analysis, we are reasonably assured the Department's procedures are adequate to ensure that the rides offered at … specific problems, the transient and seasonal nature of events like local carnivals and bazaars poses a greater risk … timely inspections have been performed. The Department's inspection database contains a vast amount of ride permit …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyAccuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsSelected Financial Management Practices
… Corporation (ESDC) and the Lake Placid Regional Winter Sports Committee, a not-for-profit organization. Of this …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesOpinion 2002-16
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (payments to not-for-profit corporation to publicize resources … in the downtown area of the town or village, including a day labor hiring site, and to monitor and document the use of … Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-10
… (as distinguished from "expected useful life") ENERGY LAW, §9-103; LOCAL FINANCE LAW, §11.00(a): The "expected … performance contract, for purposes of Energy Law, §9-103, is the estimated period over which the facilities or … term of an energy performance contract to be entered into by a municipality is governed by the periods of probable …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 2005-2
… v City of Poughkeepsie , 158 AD2d 140, 558 NYS2d 667, appeal denied 76 NY2d 714, 564 NYS2d 717, appeal dismissed 80 NY2d 891, 587 NYS2d 901), we have …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 88-76
… private source moneys to reduce) EDUCATION LAW, §259(1); GENERAL MUNICIPAL LAW, §11: Interest earned on the … to the village general fund. EDUCATION LAW, §§226(6), 255(1); GENERAL MUNICIPAL LAW, §11: Moneys donated by private … requirements of reports submitted to that agency. April 12, 1988 Village of Tarrytown … Whether interest earned on …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Village of Airmont – Claims Auditing (2024M-1)
… Airmont (Village) Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported. Key … Findings The Board did not audit claims before payment to ensure that claims were for appropriate Village purposes, … overpayments, and claims with insufficient documentation to ensure they were appropriate. One member of the Village …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Dual Employment
… Purpose To determine whether Department of Corrections and Community … As of September 1, 2012, DOCCS had 29,796 employees. To ensure adequate staffing at its facilities, DOCCS … work various percentages of their full-time or part-time employment among multiple facilities. Employees may also work …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Archived: Legislative Session 2023–2024
… state agencies and public authorities. NYS 529 Program, Scholarships and Grants – S.9700 (Stavisky) – Authorizes the State to open 529 accounts to support scholarships and grant programs. Prohibits Campaign …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Comptroller DiNapoli's Legislative Program
… which are otherwise subject to the approval of the State Comptroller. Passed by the Senate Prohibits Campaign … Protest Procedures – S.8385 (Comrie) - Requires all state agencies and public authorities to provide bidders and …
https://www.osc.ny.gov/legislationCUNY Bulletin No. CU-831
… is to notify agencies of an automatic union dues increase for employees represented by IBEW, Local 3. Affected … Dates: Changes will be effective in paychecks dated July 10, 2025. OSC Actions: At the request of IBEW, Local 3, OSC … code 486) rates as follows: Title Title Code Old Rate New Rate Supervisor of Electrician 9791769 $30.36 $36.36 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-831-international-brotherhood-electrical-workers-ibew-local-3DiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by pocketing cash, writing unauthorized … Thomas P. DiNapoli. The former treasurer, Dennis Snow, was charged on July 29 with two counts of third degree … of the final audit reports, visit: http://www.osc.state.ny.us/localgov/audits/firedists/2014/leroy.pdf …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well below the … due to the state’s higher enrollment in public health insurance programs, which provided coverage to 4 in 10 New Yorkers in 2021. New York was tied …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackDiNapoli Releases February State Cash Report
… first 11 months of the fiscal year, $277 million below the latest projections and $5.8 billion higher than last year for … collections of $67.8 billion were $81 million over DOB’s latest estimate and $1.1 billion over initial projections … billion, which was nearly $677 million higher than the latest projection and nearly $3.1 billion (27.8 percent) …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportOpinion 90-42
… of ten dollars for each in rem tax foreclosure list filed by a tax district therein. In any other county, the county … and whether a city housing authority is exempt from paying recording and filing fees generally. Any "tax … any subdivision thereof and (b) any fees to any officer or employee of the state or of any subdivision thereof ...". We …
https://www.osc.ny.gov/legal-opinions/opinion-90-42An Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdf