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Opinion 96-3
… Whether a prohibited COI exists if the contract enters a competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 91-62
… may require". Section 1-102 does not expressly state that only property which is no longer needed for village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-91-62DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… financial plan continues this practice. The city forecasts only a small increase in tax revenues in FY 2016, even though …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthOpinion 2000-21
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint … TOWNS -- Fire Districts and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 93-30
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … custody of the county sheriff, is a charge of the village or the county. With certain exceptions, Correction Law, … provides transportation because the sheriff is unable or unwilling to do so, it is also well-established that the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 2001-1
… generally to State and local governments ( Garcia v San Antonio MTA , 469 US 528, 105 S Ct 1005, 83 L Ed2d 1016), New …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Town of Lewis – Records and Reports (2025M-17)
… maintain complete and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 … maintaining accounting records and providing financial reports to the Town Board (Board). The Supervisor assigned … of maintaining accounting records and preparing financial reports to an appointed Clerk to the Supervisor (Clerk). The …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Forms for State Agencies and Employees
… Application & Account for Partial Payment of Salary Print Only AC 1476‑P Report of Check Exchange Fillable PDF AC 1588 …
https://www.osc.ny.gov/state-agencies/formsState Comptroller DiNapoli Releases Audits
… that all applicable searches or, in many cases, even what kind of searches had been performed. Uncertainty about … (2022-F-26) The New York City Department of Education (DOE) is responsible for evaluating students to determine … A prior audit, issued in May 2019, found that the DOE had difficulty meeting the required 60-day time frame for …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… BOCES , Olean City School District , Port Washington Union Free School District , Rensselaer City … $1.1 million or 3 percentage points each year. Port Washington Union Free School District – Claims … BOCES Olean City School District Port Washington Union Free School District Rensselaer City …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… or Request for Proposal (RFP) process should consider the credit standing of the bank, the location of the bank, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… tax collections and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any … Financial Plan projected a budget gap of $4.1 billion for the coming fiscal year before any budgetary actions to … more than expected. Estimated payments made with requests for extensions to file annual tax returns declined by over …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… exceeding the average among local governments (69.5%). Only three cities (Dallas, Phoenix and San Jose) devoted less …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryXII.9.H Audit Recoveries – XII. Expenditures
… before payment, to set-off against payments due to a contractor an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; … for New York State Contracts) provides notice to the Contractor of the State’s authority to withhold for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Town Justice Court Consolidation Process: Text Version Single Town Justice Two or more adjacent towns within …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsOpinion 2000-18
… least sixty percent of the governing board of a "political subdivision" having "control of the fire departments and fire … referendum of the eligible voters within such political subdivision to determine whether the governing board shall … program for the volunteer firefighters of the political subdivision. For this purpose, the term "political …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18State Comptroller DiNapoli Releases Audits
… Rules Refresher Training during the audit period. However, only two of the five had records that supported satisfactory … similar results for the Signals Refresher Training, with only two of eight conductors having records to support …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract & Payment Actions for November 2014
… crime labs and crime analysis centers statewide. Office of General Services $200,000 with Wilkins Mechanical Inc. to … and expand the Pride of New York website. $30,000 to Christmas Tree Farmers Association of New York to promote Christmas trees. Office of Parks, Recreation, and Historic …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-announces-state-contract-payment-actions-november-2014Comptroller DiNapoli Releases School District Audits
… fund. The audit recommended that the board develop a plan to reduce fund balance by financing one-time expenditures, … However, when the superintendent signs the certification form he does not date the signature; thus there is no way to … not fully disclosed detailed internal cost information and how operating costs are allocated to the school. As a result, …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsOpinion 94-1
… of the salaries of county employees who perform services for the administration and operation of a county sewer … charge to the cost of establishing a district an allowance for services rendered by salaried town employees when such … to the expense of maintaining a district an allowance for services rendered by any town officer or employee when …
https://www.osc.ny.gov/legal-opinions/opinion-94-1