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Opinion 96 - 14
… and undertakings. These petty cash funds are available to pay, in advance of audit, properly itemized and verified or …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… supervisor, town councilmen and town clerk. Towns which are not in counties having boards of supervisors may increase … local bills which may be passed by the State Legislature, are contained in article III, §15 of the State Constitution ( … subject-matter in various ways, provided the objectives are naturally connected with the subject matter and the title …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 90-41
… not discuss whether the equal protection guaranties of the Federal and State Constitutions would require a village which …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … statement in lieu of record on a civil appeal, as required by rule 5530 of this chapter, to a fee of two hundred … municipalities would not be exempt from the fees imposed by section 8022. The only statutes which might arguably …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 2007-8
… 990 is a return filed by organizations exempt from income tax under sections 501(c), 527 or 4947(a)(1) of the Internal … that receives and disburses foreign fire insurance premium tax funds distributed pursuant to Insurance Law §§ 9104 and … that receive and disburse foreign fire insurance premium tax funds to be inspected and examined for such periods as …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… claims submitted by the treasurer ( e.g ., for travel reimbursement), reviewing the treasurer's annual accounting …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Unexpected Delays and Events
… To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing the needs of its passengers and reassessing and revising its plans … a State public authority created under Article 5, Title 11 of the Public Authorities Law. One of six MTA constituent …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… the state’s most dangerous sex offenders, often failing to make the minimum number of required monthly contacts and not performing mandated curfew checks, according to an audit issued today by New York State Comptroller Thomas … court-ordered conditions of their release. The Act applies to offenders who have been legally determined to suffer from …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… of New Yorkers, many of them in need of mental health care or drug addiction services, are in desperate need of … homeless services by either operating shelters directly or contracting with third-party providers. OTDA’s role is to … Living Plan (ILP), administered by the Local District or a third-party provider. The assessment, an evaluation of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersOpinion 92-37
… alarm or fire protection district" must be filed with the county clerk and the State Comptroller. Subdivision 1, …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… The Metropolitan Transportation Authority (MTA) is on stronger financial footing than seven months ago with $1.9 … of the MTA’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. The MTA plans to use … the MTA has eliminated the 2014 budget gap and reduced out-year gaps to a cumulative total of $240 million from $638 …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… and many don’t meet ADA standards, according to an audit by State Comptroller Thomas P. DiNapoli. “Federal law demands … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesOpinion 89-9
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … were not implemented and one was partially implemented. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… maintain dams in a safe condition. Dam failures can occur for a host of reasons, including floods, construction … certain condition ratings require the dam owner to act. For example, a condition rating of unsafe requires immediate … drain the reservoir to reduce or eliminate the potential for a dam failure. DiNapoli’s audit also recommends DEC: …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Comptroller Thomas P. DiNapoli today estimated a potential Long Island Rail Road (LIRR) strike could cause up to $50 million …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… identified multiple internal control weaknesses that CUNY and BMCC officials need to improve related to the use of bank … colleges are required to notify CUNY Central when opening and closing bank accounts. Of the 23 bank accounts that CUNY … were either improper (did not comply with CUNY, State, and/or City policies and procedures) and/or were unsupported. …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCircleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … that the District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… program, a children's summer program and recreation hall rental fees. She altered cash reports and submitted them … The Comptroller's office conducted an investigation and audit, discovered the theft and brought the matter to Flynn's … in the State Comptroller's Office for conducting this audit, which allowed us to prosecute this individual," Flynn …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-fees