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Oversight of School Safety Planning Requirements
… Program Incidents like the February 2018 school shooting in Parkland, Florida highlight the need for schools to remain … safety plans as part of the Safe Schools Against Violence in Education (SAVE) Act. Among its key provisions, the SAVE … Plans to the State Police annually. Their efforts resulted in 99 percent of required plans being submitted to the State …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsOpinion 2004-7
… water charges owed by users of the village water system who are located outside the village, may not be … water charges owed by outside users of a village water system. It is also our opinion that it is not within the … delinquent water rents owed by users of the village water system who are located outside the village may not be …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 95-29
… subject to a mandatory referendum, sell all the property and facilities of the water district to a public authority and dissolve the district. Moneys received from the sale of … debt (Town Law, §198[12][c], [d]). Any excess moneys, together with any other remaining moneys of the district, …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 91-5
… time of incorporation of the village remain in effect, and new local legislation may be enacted thereafter by the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 88-45
… or statutory amendments that bear on the issues discussed in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, 28.00, 176.00: Municipal corporations are not … draw against the entire amount of the line all at once or in increments. Interest would be payable monthly and the …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Assessable 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
… Acts) for the three State Fiscal Years ended March 31, 2021 . About the Program The Acts help ensure that the … they might injure or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, … the Acts for the three State Fiscal Years ended March 31, 2021. On average, $23.7 million in expenses were incurred to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleOpinion 88-55
… Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts (requiring submission of fire company books for audit); (regulating fund raising activities of village … and Duties (requiring submission of fire company books for audit); (requiring submission of report by chief of fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 2001-13
… Speakerkits , 832 NY2d 814, 611 NYS2d 488; New York State Pub. Empls. Fedn. v City of Albany , 72 NY2d 96, 531 NYS2d … such limitations are expressly authorized by statute." ( Pub. Empls. Fedn , supra , 72 NY2d at 101, 531 NYS2d at 772; …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13DiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… services in Ulster County, were charged with stealing over $1.2 million by unlawfully billing Medicaid by … 2024 and January 2025. Muhammad W. Khan was accused of stealing $1,103,358 in total. He was charged with grand … with grand larceny in the second degree. He was accused of stealing $111,548. Mohammad A. Khan was arraigned in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidOpinion 92-31
… or statutory amendments that bear on the issues discussed in the opinion. ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 88-70
… of express statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… the United States Attorney for the Southern District of New York, Shantelle P. Kitchen, the Special Agent in Charge of the New York Field Office of the Internal Revenue … Inc. (“N.A.S.”). MELIN then deposited the checks to bank accounts held by 211 Medical or N.A.S. MELIN also charged …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisTuition Assistance Program – Fordham University
… whether Fordham University complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State financial … Lincoln Center in Manhattan; Westchester in West Harrison; and the Louis Calder Center in Armonk. The school’s …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityDo Not Call Enforcement Efforts
… and collection provisions of New York’s Do Not Call Law. The audit covers the period January 1, 2014 to April 20, … is responsible for enforcing the Law, which took effect in 2001. Initially, New York consumers registered their phone …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsLife Changes: What If I Work After Retirement?
… limit for retirees employed by school districts or Boards of Cooperative Educational Services (BOCES) is suspended … show why Section 211 waivers are absolutely needed to hire people who are already retired. If approval is granted, your … Tier 5 and 6 members: In most cases, you will contribute a percentage of your earnings, depending on your retirement …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementOpinion 90-30
… of mortgages. Real Property Law, §275 provides that upon payment in full of the principal and interest due on a … including a county department of social services, upon payment of a mortgage and upon the request of the mortgagor or any other person …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 91-14
… with villages located within the town but excluded from the district for the collection of village refuse. The … town or towns in which such district is located is or are required to pledge its or their faith and credit for the … Law, §198[9]; General Municipal Law, §120-w; 1979 Opns St Comp No. 79-307, p 52; 1988 Opns St Comp No. 88-2, p 3; 1988 …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Capital Planning
… Purpose To determine whether the Niagara Frontier Transportation Authority (NFTA) has … authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses … Other Related Audits/Reports of Interest New York State Canal Corporation: Infrastructure Inspection and Maintenance …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningConclusion – Travel and Conference Expense Management
… for questionable or possibly fraudulent expenses to occur and not be detected. The managers of each … Some of the more significant types of controls available to management have been discussed in this guide. They are: a travel and conference policy specifically designed to meet the needs of your organization; adoption of federal …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… far better than the unacceptable conditions we found in these shelters. We appreciate the state’s renewed effort … are approximately 80,000 homeless men, women and children in New York State. OTDA monitors and inspects 157 … York City and Buffalo Comptrollers are working together on an audit initiative to help correct problems like those …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failure