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Opinion 92-41
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … the district. According to your inquiry, the fire district in question is located on a narrow island in a town. You state that in the district "[t]here are no …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 92-20
… fairgrounds during the running of the fair, even if the property upon which the fair is held is not owned by the … corporations (see, e.g., Tax Law, §1116[d],[3]; Real Property Tax Law, §450; Not-For-Profit Corporation Law, … of the body of the statute (McKinney's Statutes, §123[b]). When a statute contains ambiguous language, however, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-20DiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… Kendra’s Law to ensure that needed services are delivered in a timely manner, according to an audit released today by … them harming themselves or others,” DiNapoli said. “In many instances, the program is working, but when there are … a serious mental health crisis.” Kendra’s Law was enacted in 1999 to allow court-ordered Assisted Outpatient Treatment …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… Authority (NYSERDA) have taken considerable steps in planning for New York State’s transition to renewable energy but must … cooling and heating. PSC also did not fully account for other potential risks, and did not consider certain …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsOpinion 92-33
… services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within … to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal Corporation Law, §10.33). …
https://www.osc.ny.gov/legal-opinions/opinion-92-33State Comptroller DiNapoli Releases State Audits
… Medicare Part C (Follow-Up) (2016-F-16) An audit released in May 2014 found the state’s Medicaid program did not have … Part C cost-sharing liabilities were improperly paid. In a follow-up report, auditors found DOH officials made progress in addressing the problems identified in the initial audit …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1Opinion 2002-11
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … award program that provides points for participation in department responses, a volunteer firefighter must be … of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General Municipal Law, and an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … award program that provides points for participation in department responses, a volunteer firefighter must be … of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General Municipal Law, and an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Opinion 2002-7
… of monies from a "capital reserve fund" established by a school district public library is subject to referendum. … for library purposes shall be kept as a separate fund by the municipal or school district treasurer and expended … That statute also provides that upon written demand by the library trustees, the municipal or school district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 90-45
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 92-17
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to … school district purposes shall be distributed to the towns in the county or whether such areas may be omitted entirely from the sales tax distribution scheme set forth in the agreement. Under subdivision (a) of Tax Law, §1262, a …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 91-16
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Fees (not based on … because of the specific reference to the CPLR in RPTL, §1014, it is not entirely clear whether Public Officers Law, §70-a or CPLR §8007 applies in the case of notices published pursuant to section 1014. We …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 94-26
Whether a town may establish a business improvement district the boundaries of which include area within a village located within the town
https://www.osc.ny.gov/legal-opinions/opinion-94-26State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Keene – Records and … transactions without oversight North Babylon Union Free School District – Online Banking (Suffolk County) Auditors … online banking transactions. Whitney Point Central School District – Information Technology (IT) (Broome County) …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
The State Department of Health DOH has failed to hold accountable certain health care providers including hospitals nursing homes and individual nurses for patient safety violations and use its power under the law to impose stronger fines
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsEDSS - General Help for All Transactions
… What do the statuses mean in EDSS? Draft - The agency can edit the fields and … the Resubmit button to return your transaction to OSC for review. What if I get an email notification that my … Cancel the transaction (it will not be returned to OSC for audit). You can do this by selecting “Delete” on the …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsNext Generation 911 Services
… of Information Technology Services (ITS) has controls in place to ensure that data used by 911 systems is … secured and conforms with the format and standard for Next Generation 911. The audit covered the period January … 1960s and is built upon legacy analog infrastructure that, in many places, is still used today. As technology has …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesOpinion 89-3
… through the New York State Office of General Services (OGS): Notwithstanding the provisions of section one hundred … due the vendor ... Pursuant to State Finance Law, §163, OGS has promulgated rules and regulations governing … participation in State contracts (9[A-1] NYCRR, §250.5; OGS Purchasing Memorandum No. CL-100). One requirement of …
https://www.osc.ny.gov/legal-opinions/opinion-89-3State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Ardsley Union Free School District – Financial Management (Westchester County) … and taxpayers were taxed more than necessary. Rye City School District – Payroll (Westchester County) District …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits