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Preferred Source Contracting
… Purpose To determine how State agencies and facilitating agencies are … Processing of Paper Tax Returns (2013-S-64) … To determine how State agencies and facilitating agencies are monitoring …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… crossings had instituted cashless tolling, that number rose to $1.6 million. Up to six images are captured per …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… in the Indictment: PARISI, an attorney in Westchester County, was appointed administrator of the estate of a former …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleOpinion 93-29
… precedent to designation as the official newspaper of any county, city, town, village or other political or civil …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … requirements where capital improvement has a period of probable usefulness of five years) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 98-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, §176(11): An otherwise qualified individual may be … and is in the best interests of the fire district ( id .; NY Const, art XIII, §1; Rathbone v Wirth , 150 NY 459; see …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 97-1
… past liability in accordance with the local law providing for the experience rating, or the county's rules and … corporations (i.e., town, village, county, city or school district); (b) district corporations; and (c) those public …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 91-63
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … would have a prohibited conflict of interest in purchases by the town from a hardware store if the councilman resides … Law, §806). Further, the courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 92-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by the Association of Fire Districts of the State of New York). As to the particular nature of interference which the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 96-3
… interests in municipal contracts. A municipal officer or employee has an "interest" in any contract with the … (General Municipal Law, §800[3]). A municipal officer or employee is also deemed to have an interest in contracts of a firm, partnership or association of which the officer or employee is a member or employee, and in contracts of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 96-16
… MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town Law, §198 or a local law, use the proceeds from the sale to the county of all the property and facilities of a town … legislation for certain public authorities provides that transfers of property by a municipality to the authority are …
https://www.osc.ny.gov/legal-opinions/opinion-96-16DiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… New York state is failing to promote and increase use of a key system designed to assist people with disabilities find … network under the Social Security Administration’s (SSA) Ticket to Work (TTW) program. TTW is a voluntary program … Order Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… or return of federal funds to the US HHS due to: Excessive cash balances on deposit that are not needed for program … adjustment that results in an increase in federal fund cash that will not be immediately disbursed for program … submits the voucher, the agency MUST first ensure the cash related to the refund has been posted in SFS. In some …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… systems were complying with the reporting requirements. For the period from April 2017 to February 2020, auditors … 83 (22 percent) of the 371 systems were not registered for the NY-Alert notification system and were not reporting … 113 events reviewed, 109 (96 percent) had inaccurate times for the start of the sewage overflow. Additionally, auditors …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… city’s February financial plan. The surplus could reach at least $4.5 billion if revenue and spending remain on their … and other fiscal pressures. The city should also look at more ways to generate cost efficiencies and build its … 2024 to FY 2026, but an unexpected decline would require at least a short-term fix using the city’s accumulated …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… homes, according to a follow-up report released today by New York State Comptroller Thomas P. DiNapoli. The initial … Our follow-up review shows limited progress in fixing all that went wrong. Much more work must be done to address …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesOpinion 88-57
… -- Equal Protection (classification of users based on age and income) TOWN LAW, §198(3)(d); State Constitution, Article … town board may fix different classifications of consumers and apply a different rate schedule to each classification, provided the classifications and the rates applicable comply with constitutional equal …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 88-7
… surplus bond proceeds are available to pay debt service for purposes of a town improvement district and current assessments also have been raised and appropriated for the purpose, the debt service need not be paid from the … proceeds are available to pay debt service on bonds issued for the purposes of a town improvement district but, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Oversight of Juvenile Justice Facilities
… Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesIX.7.E Disaster Assistance – IX. Federal Grants
… The Disaster Assistance Accounting process will be used each time there is a disaster event. This process … requires the participation of staff in the Division of Budget (DOB), Department of Homeland Security and Emergency … event, DOB will make a determination on whether the event should be tracked (i.e. storm tracking toward New York). If …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistance