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Opinion 2000-22
… service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 89-50
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (drainage improvement on private … and Duties (drainage improvement on private property) TOWN LAW, §§64(11-a), 68; STATE CONSTITUTION, Art. VIII, §1: A … necessary to alleviate the drainage problem. Town Law, §64(11-a) authorizes a town board, by resolution, to …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 88-64
… in a self-insured plan operated jointly by the city for which the authority was established and the county in which the city is located. The question arises because of the potential … State Legislature (see Public Housing Law, §§2, 3; Bass v City of New York , 38 AD2d 407, 330 NYS2d 569, affd 32 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-64DiNapoli: Technology Changing How Local Governments Serve Residents
… Thomas P. DiNapoli. DiNapoli released his report, “Smart Solutions Across the State: Advanced Technology in … connectivity to certain neighborhoods as part of its Smart City Project. “New technologies are reshaping how local … be easy and convenient,” DiNapoli said. “Officials can use smart technology to trim costs, hold the line on taxes, and …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 92-20
… of a county fair on the fairgrounds. The fair is held one week during the year on land within the town owned by a …
https://www.osc.ny.gov/legal-opinions/opinion-92-20DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… The Metropolitan Transportation Authority (MTA) continues to make progress on bringing back riders, but ridership … being asked to pay more for service, should be clear on how these funds will be used to build on recent steps to make … levels. For example, subway on-time-performance (how often trains reach their last stop less than five minutes …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backOpinion 94-7
… This opinion represents the views of the Office of the State … of volunteer firefighters, upon consent of the department, company and squad, and after public hearing, may authorize … Corporation Law, §1402[e][3]; Public Health Law, art. 30; 1989 Opns St Comp No. 89-52, p 118; 1987 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 90-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 79-754, p 154; 24 Opns St Comp, 1968, p 412; Office of the State Comptroller, Financial Management Guide, Cash …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Comptroller DiNapoli Releases Audits
… Oversight of Industrial Hemp (Follow-Up) (2021-F-9) A report covering the period April 1, 2016, through May 31, … problems identified in the initial audit. Of the initial report’s three audit recommendations, one has been fully … identified in the initial audit. Both of the initial report’s recommendations were implemented. Track state and …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsRequired Documentation
… If you file a claim: online , you may receive an email asking for documentation to prove ownership. by mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter asking for additional …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationOpinion 2000-4
… provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees or payment … to the length of tenure . . . [representing] deferred compensation for services rendered, as opposed to the … are the same, regardless of years of service or level of compensation beyond the threshold. It is our opinion, then, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Terms of Service
… without limitation, the New York Stock Exchange, the American Stock Exchange or the NASDAQ. In the use of the …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 88-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … each installment since, if the judgment debtor leaves the State or otherwise becomes immune from execution, the sheriff …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… on the findings and recommendations contained in audit reports and write thoughtful responses to these reports … to our draft audit report and a corrective action plan (CAP) in response to the final audit report. These are two … in our report before it is finalized and released. Your CAP, on the other hand, tells us how you plan to correct the …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansOpinion 89-1
… the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to convert employee's … contract between the town and its highway department employees which, among other things, provides for the employees to receive a certain number of sick, vacation and …
https://www.osc.ny.gov/legal-opinions/opinion-89-1City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Purpose of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Nassau County – Contract Approval Process (2012M-192)
… totaled approximately $3 billion. Key Findings Although we found that County contracts are authorized in accordance with the County Charter and the Nassau County … for essential and needed services so that vendors can provide those services at the earliest possible time. …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192State Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively. North … assurance that the procurements are at the best price. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… these purchases. Springs Union Free School District – Payroll (Suffolk County) District officials did not …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… internal controls over its financial operations for the period January 1, 2009 through March 13, 2014. … governing body with the following positions responsible for Department operations: President, Vice President, Chief, … Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113