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Opinion 90-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … discussed in the opinion. LIBRARIES -- Appropriations and Expenditures (recognition dinner for volunteers); … EDUCATION LAW, §§255(1), 259(1): A public library may sponsor a recognition dinner for volunteer library workers, …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 90-6
… This opinion represents the views of the Office of the State Comptroller at the time … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … and duties vested in it by the legislature ( Atlantic Beach Property Owner's Association v Town of North Hempstead …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli: MTA Budget Outlook Improves
… months ago with $1.9 billion in unanticipated resources now expected to be available over the course of the financial plan period, yet … funding the next capital program and improving services are critically important, reducing the size of planned fare …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesOpinion 95-10
… may, in appropriate circumstances, include fencing only in front of the cemetery. A town may, in its discretion and … subject to referendum requirements, construct a fence in front of or encircling a cemetery falling within the third … around the cemetery or may merely erect a fence in front of the cemetery. Initially, we note that subdivision 1 …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 94-25
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … each calendar year after the establishment of the program in which an active volunteer firefighter accumulates at least … may constitute "miscellaneous activities" within the meaning of section 217(c)(vii). December 14, 1994 George T. …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 89-1
… with Smith , supra , is Rubenstein v Simpson , 109 AD2d 885, 487 NYS2d 77 (2nd Dept., 1985), in which the court held …
https://www.osc.ny.gov/legal-opinions/opinion-89-1DiNapoli Releases April Cash Report
… PIT receipts through April totaled $6.7 billion, 25.5 percent higher than last year for the same period, which … month, 2.9 percent more than the previous year and $12.5 million lower than projections. Business tax collections … assistance. Spending for local assistance grants totaled $5.1 billion, 6.7 percent or $364.7 million lower than last …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportPublic Safety – 2023 Financial Condition Report
… year. Two of the four violent crime categories declined (Murder and Rape) while instances of Robbery and Aggravated …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… An audit of the Tonawanda Housing Authority (THA) has revealed inappropriate computer … tenant and applicant treatment, and high vacancy rates in public housing, according to New York State …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… Additionally, the provider's National Provider Identifier (NPI) must be included on Medicaid claims. The objective of … federal and State regulations that require an appropriate NPI for OPRA health care providers. The audit covered the … for Medicaid claims that did not contain an appropriate NPI in the OPRA fields. We determined Medicaid made over $1.5 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andState Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
… and lecturer, she touched and influenced many from all walks of life, both here and abroad. While she is no longer …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelouAssessable 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
… to compensate those persons they might injure or whose property they might damage as a result of an accident. …
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
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be classified by … no depreciation Infrastructure 20-75 years A renovation is a project performed on an already existing component while …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Objectives To determine whether the Port Authority of New York and New Jersey (PANYNJ) collected all revenues due and identified … of two sampled airport system leases, we found that a property leased from a municipality for future development of …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andMessage from the Comptroller – 2021 Financial Condition Report
… will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New … can help New Yorkers better understand the impacts of the COVID-19 pandemic, the ongoing risks and challenges, and …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… Radiation Protection, whose duties include licensing and inspecting approximately 1,100 radioactive materials … facilities (RAM facilities), as well as registering and inspecting approximately 9,900 radiation equipment facilities …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andIX.12.C State Responsibility – IX. Federal Grants
… the control of individual state agencies. However, on rare occasion inefficient cash management practices by one or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityDiNapoli: 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 11.6% from 2022, marking the … for the first time since 2019, growing by 2.5% in 2023. “State agencies should ensure that overtime use is … for about two-thirds of the state’s overtime hours in 2023. The Department of Corrections and Community Supervision …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016Windsor Central School District – Fuel Controls (2022M-133)
… card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key … always maintained to report who used the credit cards or what District vehicle or equipment was fueled. Officials did … over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133