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XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… can be easily identified by examining the face of the check. The heading reads: Comptroller State of New York - … the upper right hand corner and have two signatures on the check – one from the State Comptroller and one from the … Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check of this Chapter. Occasionally, the Post Office may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkState Comptroller DiNapoli Releases Municipal Audits
… $99,308 were paid prior to audit and approval by the claims auditor, 166 charges totaling $35,927 did not have …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-9
… one hundred dollars per day. Reimbursement is authorized only when, among other circumstances: the volunteer has been … under which a non-party witness may be deposed). It is only when the individual to be deposed is neither a party nor …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 92-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the withdrawal … time to time, may withdraw, at their option, the whole or any portion of the amount retained from payments to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Investigation of Housing Discrimination Complaints
… Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and … education, and outreach. HUD refers housing discrimination complaints to DHR for investigation. Additionally, if the … Case Management System (CMS) for housing discrimination complaints. According to data obtained from CMS, as of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… to properly or quickly investigate others. Tenants whose complaints were mishandled may have been left to face … It is encouraging that the agency is taking steps to address the issues raised by this audit.” DHR’s Housing … DHR’s complicated and poorly managed intake system for housing discrimination complaints resulted in lost, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… sources could open up a budget gap of $800 million in 2026. FEMA recently delayed reimbursements for Covid expenses … continues to cut significantly into MTA revenue. Commuter rail has recovered faster with Long Island Rail Road expected to reach 90% of pre-pandemic numbers and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureOpinion 89-56
… billed but not provided) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3); TOWN LAW, §27; CIVIL SERVICE LAW, §200, et … a gift of town funds in violation of Article VIII, §1 of the State Constitution. Town Law, §27(1) provides that salaries of town officers and employees …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 89-31
… Under such a procedure, a city official would be removed from office before the end of his or her term of office by … ( cf . Public Officers Law, §33 providing for the removal of the chief executive officer and police chief of a … the constitution, relating to the "mode of selection and removal" of its officers and employees (NY Const, art 9, …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 88-42
… This opinion represents the views of the Office of the State Comptroller at the time … Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and … Specifically, in that opinion, we considered a situation where the county erroneously paid sales tax moneys which …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 91-31
… rabies treatment is a local health district charge only if the State Health Commissioner has certified, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… report on the company’s plan to reduce greenhouse gas emissions, New York State Comptroller Thomas P. DiNapoli … they prepare for future regulations that reduce greenhouse gas emissions.” The shareholder resolution called on the … actions the Company could take to reduce its greenhouse gas emission in connection with President Obama’s goal of an …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyArrochar Meats, Inc.
… Pays a reasonable price. Records all items received. Pays only for the items received. Evaluate other records to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of General Services (OGS) as a centralized office for processing Human …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesOpinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department … police department may delegate that authority to the chief of police …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 89-6
… -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, §190.60: A fine imposed … should remain with the locality. Article 20 of the Judiciary Law (§§790, et seq .) governs the collection of … the collection of a fine has been "otherwise made by law" (Judiciary Law, §796). Our research has determined that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 88-72
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; … Concerning the formation of a town sewer district within the boundaries of an existing …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 99-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … that program assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned … of the program" (emphasis supplied). Therefore, based on the express statutory language of section 217(j), it is …
https://www.osc.ny.gov/legal-opinions/opinion-99-1State Comptroller DiNapoli Releases Municipal & School Audits
… board members did not complete the annual training. Burnt Hills – Ballston Lake Central School District – Employee …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0NYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… or harassment or discrimination based on race, religion, sex, national origin, age, disability, gender identity, or … as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discrimination