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Opinion 90-63
… volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 90-6
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (naming of … on the condition that a day care room be permanently named in a manner which identifies the grantor. The county … accept the grant conditioned upon naming a day care room in a county building in a manner which identifies the …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-50
… highway construction performed by State in connection with State project) STATE COMPTROLLER -- Municipal Highways … to perform municipal highway construction in connection with State highway projects, the State Comptroller generally … to perform such work for such municipality in connection with the performance of any work of construction, …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 92-29
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND POLICE … commissioner); (salary of individual filling vacancy in office of police commissioner) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-26
… elections are never conducted by the board of elections. (Old §93) Thus, the change was intended to eliminate what was …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 95-10
… are authorized to apply for fair and reasonable expenses required for the maintenance of those abandoned …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 94-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, §176-b; Village Law, §10-1006; see also, White on New York Corporations, §1402.00[1]). Thus, in our view, an …
https://www.osc.ny.gov/legal-opinions/opinion-94-25DiNapoli Report Spotlights New York's Veterans
… of the approximately 890,000 veterans living in New York served during wartime, including 31 percent in the Vietnam War-era, according to a snapshot released … our freedom,” DiNapoli said. “Across the country and in our state, we’ll be forever indebted to our veterans for …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021 . About the Program … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… General capital assets should be classified in the appropriate account code to indicate the type of fixed … Computer Software-Intangible 10-12 years Construction in Progress no depreciation Infrastructure 20-75 years A … 09/16/2023 … General capital assets should be classified in the appropriate account code to indicate the type of fixed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… An audit of the Tonawanda Housing Authority (THA) has revealed … tenant and applicant treatment, and high vacancy rates in public housing, according to New York State Comptroller Thomas P. DiNapoli. "The actions of certain Tonawanda housing authority employees …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityDiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… New York State agency overtime costs in 2023 were $1.2 billion, down … 10-year period analyzed by this report, the average annual number of employees working for the state, not including SUNY …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016DiNapoli: MTA Budget Outlook Improves
… financial footing than seven months ago with $1.9 billion in unanticipated resources now expected to be available over … total of $240 million from $638 million. The $1.9 billion in unanticipated resources during the financial plan period … MTA plans to raise fares and tolls again by 7.5 percent in 2015 and by another 7.5 percent in 2017 -- more than twice …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesIX.12.C State Responsibility – IX. Federal Grants
… of the state’s implementation of CMIA was assigned to the Division of the Budget (DOB), which partners with the … DOB contracts with a certified public accounting firm to assist state agencies with CMIA implementation on an … agency’s CMIA program(s). Such individuals are expected to: Bring any potential CMIA issues associated with their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityMessage from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The … State of New York’s financial condition for the first of what will be multiple years affected by COVID-19. My hope is …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… facility and radiation equipment facility inspections on time; however, it completed 44% of those inspections beyond the established 1- to 5-year inspection time frames by relying on a buffer. The buffer is intended to … extensions to the inspection intervals, such as for staff time and travel. Additionally: Of the 259 RAM facility …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… opportunities and whether PANYNJ followed its procedures in the leasing of properties. This audit covered the period … New York and New Jersey, the Port Authority Bus Terminal in Manhattan, the George Washington Bridge Bus Station, and … leases early, and other percentages of revenues specified in leases. During our audit scope, PANYNJ’s Real Estate …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andDiNapoli Releases April Cash Report
… $8.6 billion, an increase of 21.4 percent from last April, primarily due to an increase in Personal Income Tax … Division of the Budget (DOB) projections, according to the April state cash report released today by State Comptroller Thomas P. DiNapoli. “April tax collections rose sharply from the previous year, …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportOpinion 89-1
Whether a town may pay to the surviving spouse of a deceased town highway department employee who died while in service the cash value of the employees accumulated sick leave vacation and personal leave time
https://www.osc.ny.gov/legal-opinions/opinion-89-1Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and … services must be appropriately screened and enrolled in Medicaid. Through these processes, the Department gains a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-and