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Opinion 90-41
… SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may construct sewers and determine … Whether the village board of trustees may determine on its own motion to …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2007-8
… Law § 30-a. General Municipal Law § 30-a requires every entity that receives and disburses foreign fire insurance … The report must be made generally by the treasurer of the entity, and must be filed no later than the last day of … necessary, and does not relate to any report made by the entity. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 88-38
… including the City of New York, are not exempt from the filing fees imposed in connection with appeals to … municipalities, including the City of New York, are exempt from the filing fees imposed in connection with appeals to … of Appeals. In our opinion, municipalities are not exempt from court filing fees unless some statute expressly so …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 96 - 14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COMMUNITY COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college … Whether a member of the board of trustees of a community college would have a …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several … Whether a town in a county not having a board of supervisors may by the adoption of a single local law …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… hard work as well as the efforts of my Assistant, ADA Paul Kelly, who ensured that the defendant was held responsible and prosecuted to the fullest extent of the law.” James said, “This guilty plea demonstrates the vital collaborative work of our law enforcement partners focused on the same goal; holding …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000State Comptroller DiNapoli Releases State Audits
… 25 payments totaling $114,554 were either improper (did not comply with CUNY or state and New York City policies and … the amount of budgeted expenditures available for MWBE participation. However, plans for 10 sampled ESD agencies … of their budgets were exempted and excluded from MWBE participation. Further, there was no evidence ESD took …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… has agreed to disclose its efforts to mitigate a variety of risks including workplace safety and environmental risks in its supply chain. As a result of the corporation’s agreement to publish an annual … value. In Bangladesh, we’ve witnessed the devastating loss of life that can result when workplace safety is neglected." …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… official is appointed, the governing board generally no longer performs the audit of claims function. When a … official is appointed the governing board generally no longer performs the audit of claims function …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorOversight of Select High-Technology Projects (Follow-Up)
… Jobs, Film Tax, and Life Sciences tax credits. In recent years, New York’s semiconductor sector has grown to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… inspected; facilities complied with selected licensing and registration regulations; and identified violations were … manner. The audit covered the period July 1, 2014 to June 27, 2017. Background Radioactive materials are commonly … renewed, and amended radioactive material licenses and the registration of facilities with radiation equipment. To …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the two recommendations made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (Report 2014-S-62). … To determine the implementation status of 2 recommendations made in our audit report United …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… the bulk of which was not provided until June and July 2015. In addition, some of the information that we requested …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followCompliance With the Clery Act
… and procedures and crime statistics for the three most recent calendar years, based on definitions from the Federal …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actAmusement Park and Fair Ride Safety
… Interest Department of Agriculture and Markets: Electronic Ticket Sales at the 2011 New York State Fair (2011-S-37) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyLead Contamination of State Armories (Follow-Up)
… equipment. In September 2015, the National Guard Bureau’s Army National Guard (ARNG) issued guidance to all states …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followSales Tax Vendor Registration Practices (Follow-Up)
… the recommendation included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40 ). … more than 40 State and local taxes, including the sales and use tax. Provisions of State Tax Law (Law) impose a tax on sales of tangible personal property and certain services, …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followAdministration and Collection of Real Estate Transfer Taxes
… is $1 million or more, and is often referred to as the “mansion tax.” Unlike the basic RETT, the additional RETT is …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesState Agencies Bulletin No. 2353
… been created to allow the Office of Employee Relations (OER) to process Tuition Reimbursement and Certification and … PayServ. Affected Employees: Employees participating in OER’s Tuition Assistance and CLEFR programs. Background: … some employees, in some cases creating tax deficiencies. OER requested the ability to submit these payments through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureEthics Oversight (2020-MS-1)
… [pdf] , Tonawanda [pdf] and Union [pdf] ; and 4 Cities: New Rochelle [pdf] , Rochester [pdf] , Troy [pdf] and Utica [pdf] … standards. Key Findings Local governments must comply with New York State General Municipal Law (GML) and should do more …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1