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Opinion 95-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees … of the local government, except to the extent that the State Legislature has restricted the adoption of such local …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… water systems supplying drinking water but, as we’ve seen in other states, this critical infrastructure is increasingly … up to date.” There are nearly 9,000 public water systems in New York, including more than 2,800 community water … whether DOH and DHSES are effectively collaborating in sharing information about risks identified by VAs. Attacks …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … percent of its appropriated fund balance during this time frame. As a result, the district’s unrestricted fund balance … district has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 89-60
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-52
… This is in reply to your letter concerning the proposed sale to a not-for-profit corporation of real property held by … requirements of General Municipal Law, §803 prior to the sale. Article 18 of the General Municipal Law (§§800, et seq … v Wendel , 116 Misc 2d 91, 455 NYS2d 322). Clearly, a sale of real property is a "contract" within the meaning of …
https://www.osc.ny.gov/legal-opinions/opinion-88-52State Agencies Bulletin No. 1955
… Employees Employees designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the … Cleaning and Maintenance Allowance should be processed in Institution pay period 17L, paychecks dated 12/02/2021, or … paychecks dated 12/08/2021. Eligibility Criteria Employees in Bargaining Unit 06 or Bargaining Unit 46, on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 96-15
… or statutory amendments that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment … and townwide portions of the general fund. This is in reply to your inquiry concerning the payment of a judgment … town as a result of the revocation of a building permit. In the case in question, the trial court found that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … municipality for article 18 purposes (see, e.g., 1991 Opns St Comp No. 91-48, p 132; 1988 Opns St Comp No. 88-68, p 135; … board members' participation in this matter, the town's code of ethics should be examined. Section 806 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 93-14
… part of a property owner, a county may not be compelled to construct sewer extensions. This is in reply to your inquiry concerning the obligation of a county sewer district to extend the sewer system to serve additional properties … Whether property owners have the right to compel the county to extend the sewer system to serve …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 91-8
… statute, are inconsistent with public policy, or suggest self interest or partiality or economic impropriety (see, …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Comptroller DiNapoli Releases School Audits
… District – Budgeting (Sullivan County) Budget estimates for revenues and expenditures have not been aligned with … School District – Financial Condition (Orange County) For fiscal years 2010-11 through 2012-13, district officials … from $16.5 million in 2010-11 to $10.3 million in 2012-13. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … in unsupported disbursements that may not have been for appropriate company purposes, including approximately … treasurer and nearly $3,000 paid to the fire chief. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… to receive rental or contractual payments from the State in an amount equal to the debt service on the debt issued by … 60453 DS Offset – Reserve Fund Releases Reduction in required reserve fund balances (set aside at time of debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1The Domestic Relations Order – Divorce and Your Benefits
… during a marriage are marital property, and subject to equitable distribution upon a member’s divorce, pursuant to Domestic Relations Law Section 236 ( Majauskas v. … may determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we will honor a …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… York State Comptroller Thomas P. DiNapoli. “The decline in foreclosures means fewer people are losing their homes and … DiNapoli last reported on mortgage foreclosures in 2016 when New York state was experiencing high levels of … continues to have generally lower rates than counties in the east. This is in stark contrast to mid-2014 when the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Wage Theft Investigations
… workers, assist the unemployed and connect job seekers to jobs. Its Division of Labor Standards (Division) is committed … investigation. As the investigative and restitution arm of worker and wage protection, the Division conducts wage theft …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsState Comptroller DiNapoli Releases School Audits
… District and the Kiryas Joel Union Free School District . "In an era of limited resources and increased accountability, … budgeting practices produced operating surpluses in all four fiscal years reviewed. When unneeded appropriated … nearly 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… million in improper and questionable APG claim payments. For example, overpayments were made for the same medical procedure billed multiple times on the same date of service and for services that were billed beyond the allowed service …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. Our initial audit report, which was … the course of our initial audit, United and Express Scripts delayed access to information we requested and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followInfrastructure Inspection and Maintenance
… October 2014. Background The Corporation, a subsidiary of the New York State Thruway Authority (Thruway Authority), … inspections (Inspections) – both above and below water – of structural safety and integrity on a 2-year cycle. Of the … priorities. Thus, there is a risk the structures most in need of repair were not given priority. Despite the low …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenance