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Opinion 91-18
… of employment of relatives or dependents of town officers and the town supervisor should abstain from discussions and votes of the town board on matters relating to the … relating to conflicts of interest of municipal officers and employees. Section 801 prohibits officers and employees …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 90-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … MILITARY LAW, §242(5); GENERAL MUNICIPAL LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, … Law may be denied or diminished" ( Williams v Walsh , 289 NY 1, at p 6). For purposes of section 242, the term "public …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 90-16
… officer or employee has an "interest" in any contract with the municipality if he or she receives a direct or … 301; In re Board of Health of Village of Lansingburg , 43 App Div 236, 60 NYS 27; but cf . People ex rel. Van Denbergh v Town Board of Town of Colonie , 254 App Div 54, 4 NYS2d 434, pertaining to the status of a local …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 89-19
… filing fee in CPLR 8022, and is not an agency of the State for purposes of the exemption in CPLR 8017(a). You ask … payable in advance. Section 8017(a) provides an exemption for the State and counties from certain fees, by providing: … a fee from the state, or an agency or officer thereof, for any service rendered in an action in which any of them is …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 92-8
… who is authorized to receive and accept the same for such purpose, subject to the draft or requisition of the … street and highway projects, subject to partial reimbursement by the Thruway Authority. Since section 15 … undertaken by the State is to be reduced by a subsequent reimbursement, the reimbursement must be used only to pay …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 94-31
… (annual cash payment in lieu of) CIVIL SERVICE LAW, §200, et seq.; GENERAL MUNICIPAL LAW, §92: It is permissible to … article 14 of the Civil Service Law (§200, et seq.; the "Taylor Law"). It is well-established that, pursuant to this … by certain "statutory imperatives" (Board of Education v Yonkers Federation of Teachers, 40 NY2d 268, 386 NYS2d 657; …
https://www.osc.ny.gov/legal-opinions/opinion-94-31City of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue … the significant revenue and expenditure projections in the City of Long Beachs City proposed budget for the 20225 fiscal …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4DiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and 10 cities … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding … New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… State agencies must use the Quick Contract Boilerplate Agreement AC 3278-S and Contract Certification Form for … in the SFS using the appropriate Audit Type and submit the agreement (contract) and required procurement record … must select the appropriate SFS Audit Type. and submit the agreement (contract) and required procurement record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentDiNapoli: School District Tax Levy Cap at 2%
… from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … DiNapoli said. “Even with significant funding from the state and federal governments, school and local communities … Tax Cap: Inflation and Allowable Levy Growth Factors Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentMessage from the Comptroller – 2022 Financial Condition Report
… ended the State Fiscal Year (SFY) 2021-22 budget on stable ground. Historic federal financial assistance and improved … ended the State Fiscal Year SFY 202122 budget on stable ground …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerState Police Bulletin No. SP-235
… Background: Per the request from the PBANYS dated November 16, 2022, membership dues for employees in Bargaining Units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increasePandemic Planning and Care for Vulnerable Populations (Follow-Up)
… in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People with Developmental Disabilities (OPWDD) is responsible for coordinating services for individuals with intellectual …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehiclePhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to middle-income … In exchange for low-interest mortgage loans and real property tax exemptions, the Program required owners to comply with …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newUncollected Penalties (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in … The objective of our followup was to assess the extent of implementation as of April 30 2015 of the eight …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… are enrolled into Medicaid fee-for-service (FFS) or managed care. We issued our initial audit report on September 17, … for non-foster care recipients with concurrent FFS enrollment or improper FFS payments for recipients with …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Traffic Law, the Department of Motor Vehicles (Department) is responsible for tracking the expenses of administering the …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleControls Over Revocable Consents
… Objectives To determine whether the New York City Department of Transportation (DOT) has billed and … meet the standards required by the Rules of the City of New York; and whether DOT is monitoring to ensure all …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Traffic Law, the Department of Motor Vehicles (Department) is responsible for tracking the expenses of administering the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle