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Opinion 88-36
… discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability Insurance (authority of … to the rule of strict or absolute liability for the loss of public funds. Hence, liability exists whether or not the sheriff is personally at fault, and even if loss is caused entirely by misconduct of deputy sheriff or …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Comptroller DiNapoli Releases State Audits
… for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (2012-S-35) Auditors found the … medical records did not meet the minimum standards to support his Medicaid claims. A review of a sample of the … of the records found that they lacked sufficient details to ensure adequate treatment of complex diseases, contained …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … result, there are no procedures for the accounting records to be maintained for each water district or extension to ensure that costs are equitably and appropriately …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-15
… the subject matter of the proposed local law ( Albany Area Builders Association v Town of Guilderland , 74 NY2d … and detailed regulatory scheme in a particular area ( Vatore v Commissioner of Consumer Affairs , 83 NY2d 645, 612 NYS2d 357; Albany Area Builders Association , supra ; Jancyn , supra ; Con Ed , …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The treasurer did not maintain adequate accounting records to report the summer recreation program's financial activity. … did not prepare and provide monthly trial balances, budget-to-actual reports or a statement of cash balances to the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1977
… Purpose The purpose of this bulletin is to provide agencies with instructions to update Tier 6 employees’ Savings Plans page due to the two-year look back. Affected Employees Tier 6 VDC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcOpinion 91-12
… fire company of a village fire department, in accordance with General Municipal Law, §204-a(8)(a), is required to give … damages by third parties arising out of or in connection with the fund raising activity (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12State Agencies Bulletin No. 1256
… York. This Legislation authorized the creation of a new Tier VI pension plan that included a Voluntary Defined … to participants’ accounts while enrolled in this plan. Vesting The VDCP includes a 366 day vesting period, after … Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 to $75,000 4.5% $75,000.01 to $100,000 5.75% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 92-20
… fairgrounds during the running of the fair, even if the property upon which the fair is held is not owned by the … corporations (see, e.g., Tax Law, §1116[d],[3]; Real Property Tax Law, §450; Not-For-Profit Corporation Law, §1409[k]). Real Property Tax Law, §450 provides a real property tax exemption …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… a fundamental limitation on home rule powers (Albany Area Builders v Town of Guilderland, 74 NY2d 372, 547 NYS2d 627). … Inc., 78 NY2d 500, 577 NYS2d 215; see also Albany Area Builders, supra). The intent to preempt may be express (see … statutory scheme (see Daytop Village, supra; Albany Area Builders, supra). Based on express language in section 209-b …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… Book New York . Major Contracts Approved Department of Health $28.5 million with New York State Technology … Department of Civil Service $452.3 million to CaremarkPCS Health LLC to provide pharmacy benefit services for the … for enrollment broker services for the Office of Health Insurance Programs. $12.2 million to One Brooklyn Health …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… Office of the State Comptroller approved 2,257 contracts for state agencies and public authorities valued at $8.1 … at Open Book New York . Major Contracts Approved Office of Court Administration $44.9 million with Patroon Creek 500 LLC … windows and heating system at the Fishkill Correctional Facility in Dutchess County. $19.4 million with Consigli …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberOpinion 2000-16
… placed upon one another for daily family services. You ask whether an exempt firefighters' benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… sales tax revenues are earned by the State at the point of sale, these revenues will be accounted for in the period the sale was made. This will be accomplished by accruing sales …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 2001-9
… board member serves as an officer, employee or director. You ask whether a member of a county governing board would …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9DiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… future consequences. “Since taking office, I have sought to establish our state’s pension fund as a leader in transparency, ethics and effectiveness. It’s gratifying to have an independent voice affirm our efforts,” DiNapoli … additional resources can we accomplish all that we need to do to manage the Fund effectively and efficiently. Our …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingContract Advisory No. 27
… Specific Contracts Guidance : Agencies are encouraged to add language to their contracts requiring their vendors to receive ACH for contract payments. Vendors who agree to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsDiNapoli Releases City of Troy Budget Review
… budget, while generally reasonable, needs improvement to make it a better tool for prudently managing the city’s … of weakening financial position and must be monitored to ensure the declining trends are reversed. In addition, the … budget does not appropriate enough money for contingencies to provide adequate flexibility to pay for unanticipated …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewOpinion 98-5
… 803 of the General Municipal Law 1 . The county, however, should review its code of ethics to ascertain whether it … Social Services Law, §141[1][b], [2], [3]), the county should take steps to ensure that selection of a coroner who … County Attorney County of Cattaraugus 1 We note that should a coroner have any of the powers or duties set forth …
https://www.osc.ny.gov/legal-opinions/opinion-98-5DiNapoli: Regional Land Banks Fighting Urban Blight
… throughout the state that acquire properties in an effort to return them to productive use though redevelopment or demolition. “The … passed earlier this year, gives local officials new tools to promote economic recovery in the areas most heavily …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blight