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Opinion 90-9
… BOARD -- Powers and Duties (delegation of authority to make budget transfers) VILLAGE LAW, §§5-524(3), 5-532; … may not, by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, … A village board of trustees may not delegate its authority to make budget transfers between appropriations. VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… Objective To determine the extent of implementation of the two … Wild and managed pollinators are critically important to the health of New York State’s environment and … has declined drastically during the last three decades due to, among other issues, invasive pests and diseases …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followOpinion 89-55
Whether the town board which presently awards all promotions within the town police department may delegate that authority to the chief of police
https://www.osc.ny.gov/legal-opinions/opinion-89-55Controls and Management of the Unemployment Insurance System
To determine whether the Department of Labor Department has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemOpinion 2006-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in excess of the amounts so specified in the notice of hearing on the preliminary budget, except by local law … to mandatory referendum. Town Law §27(1), relied upon by respondents, merely establishes the authority for the Town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Improper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, … to provide information on any actions that are planned to address the unresolved issues discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followDiNapoli Calls for Long-Needed State Debt Reform
… the nation’s highest debt levels, largely because measures to restrict the excessive use of debt have been circumvented … this debt is projected by the Division of the Budget to increase by $26 billion, or 42%, from $61.9 billion in State Fiscal Year (SFY) 2021-22 to $88 billion in SFY 2026-27. A new report by State …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformOpinion 91-51
… should be harmonized (McKinney's Statutes, §98), it is our opinion that the language of limitation in the definition … special districts, such as those in question. Thus, it is our opinion that a county may temporarily advance county …
https://www.osc.ny.gov/legal-opinions/opinion-91-51State Comptroller DiNapoli Releases Municipal & School Audits
… by an average of $1.3 million (9%) per year, or a cumulative total of approximately $6.4 million. The … did not develop and adopt a written payroll policy or procedures to convey expectations and processes to be … a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate that the district …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Selected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… consultants working on capital-funded contracts equal to or greater than $250,000. Interim ACEs are due semi-annually … sent to the contractor informing them when the evaluation or any of its categories or components is less than satisfactory and requiring them to …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… audit report, Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the … by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … drug program for the Empire Plan. This program includes a Commercial Plan for members and their dependents who do not …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… balance and eliminate the $25 minimum contribution, State Comptroller Thomas P. DiNapoli announced today. "Now's … two separate 529 plans: the Direct Plan sold directly by the program and the Advisor Plan, sold exclusively through …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfOversight and Enforcement of the Rechargeable Battery Law (2021-S-19) 180-Day Response
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19-response.pdfRate Chart - CUNY Labor Law Section 220 - Auto Mechanic, Auto Mechanic (CUNY), Machinist
Attachment from Payroll Bulletin No. CU-372
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-372-attachment.pdfOpinion 96-20
… police department must be given to the Commissioner of the New York State Department of Criminal Justice Services within 30 days of such action. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 89-32
… (see General Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in any contract with … which is owned or controlled directly or indirectly by the officer or employee (General Municipal Law, §800[3][d]). For … in General Municipal Law, §802 should be considered. First, since we are advised that the original lease was …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Facilities (procedure for acquisition of real property by district governed by separate board) IMPROVEMENT DISTRICTS -- Property …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 88-49
… the local law did not effectively grant the power of appointment to the village board and, therefore, that the … 661; Kingston Associates v La Guardia , 156 Misc 116, 281 NYS 390, affd 246 App Div 803 285 NYS 19; Rappel v Roberts , … recreational programs; and audit the accounts and records of the facilities and employ qualified parties to …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Opinion 90-7
… thereof ..." (General Municipal Law, §903-e). It is our opinion, therefore, that the city, pursuant to Public …
https://www.osc.ny.gov/legal-opinions/opinion-90-7