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Opinion 95-2
… PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of Public …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… growth nationally and in other large metro areas, NYC metro area price increases appear poised to outstrip … and public health environment.” Consumer costs in the NYC metro area have grown most steeply for energy, … of transportation, food and housing; Comparisons of the NYC metro area CPI changes to select metro areas across the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsOpinion 92-45
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for … Law, §209-b[1][a]). The squad may render services in cases of accidents, calamities or other emergencies in connection with which the services of firefighters may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 89-39
… member who is also an employee of the insurance agency with which the town contracts for insurance coverage would … to purchase insurance coverage from an insurance agency with which the board member is employed. You state that the … further state that the town would not be dealing directly with the branch office which the board member manages and …
https://www.osc.ny.gov/legal-opinions/opinion-89-39City of Long Beach – Budget Review (B21-7-6)
… budget review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized to … recurring operating expenditures. The continued reliance on proceeds of long-term debt to finance recurring operating … City Council had not authorized the rate increase. Based on the City's historical overtime cost trends, the City's …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6Opinion 2003-4
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for … payment of a claim arising from a purchase order issued by one fire commissioner for the purchase of "Holiday …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and other … financial resources, which are segregated for the purpose of carrying on specific activities or meeting certain … all agencies will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingOpinion 96-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the trustee individually, or the firm of which the trustee is the primary stockholder, irrespective of whether the … the firm of which the trustee is the primary stockholder, to provide environmental review and planning services, if the …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. … Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, fire districts have only …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … district is located within more than one town. You state that it is proposed that a fire district which is … and the extension is subject to the approval of the State Comptroller (Town Law, §173[2]). November 29, 1994 …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 2001-15
… a lighting district pursuant to Town Law §202-c(1) is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of real property who have established a … board on behalf of a lighting district whose sole asset is a service contract may, subject to mandatory referendum, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15The Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… A state agency’s failure to adequately monitor and inspect homeless shelters allowed violations and squalid … at 8 shelters; Trash piled in a children’s play area at one shelter; Repairs to walls and ceilings made with plastic sheeting or garbage bags and duct tape at two shelters; One shelter with 143 residents and only four …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureKings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/kings-park-2020-22.pdfTown of Carmel - Procurement (2019M-179)
Determine whether Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML).
https://www.osc.ny.gov/files/local-government/audits/pdf/carmel-2019-179.pdfXVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
In 1990 the US Congress enacted legislation 1405a of Public Law 101510 amended 31 USC 15511557 which requires all Federal agencies to close fixed year appropriation accounts and cancel any remaining balances by September 30th of the 5th year after the period of availability began
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… Ulster County District Attorney David J. Clegg and the New York State Police today announced the arrest of former … County Police Officer, for allegedly swindling the New York State and Local Retirement System (NYSLRS) out of … with my office in our work to protect the resources of the New York State and Local Retirement System for its members …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemOpinion 2007-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … and implementation. Among the legislation passed at that time was chapter 180, known as the “Election Consolidation … in the case of a village election held other than at the time of the fall primary or general election, apportioned to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Examination of Procurement Card Payments
… for OSC contract approval and competitive bidding and (ii) do not use PCards to pay for purchases from vendors with …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-payments