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Opinion 91-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (authority … FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) FIRE … the fire district, rather than the town. March 27, 1991 James L. Sapienza, Esq., Village Attorney Village of Macedon …
https://www.osc.ny.gov/legal-opinions/opinion-91-7State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … officials have consistently overestimated expenditures by a total of $19.7 million and increased the tax levy by … approximately $14 million in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsOpinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … WATER RENTS -- Enforcement (of delinquent outside users by inclusion on tax roll) WATER SUPPLY AND DISTRIBUTION -- … RULE LAW §10(1)(ii)(a)(9): Delinquent water charges owed by users of the village water system who are located outside …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7New York Youth Jobs Program (Follow-Up)
… economic growth in the State by establishing incentives for employers to hire new employees and retain existing ones. … are entitled to claim tax credits equal to $750 per month, for up to six months, for each full-time employee or equal to $375 per month, for …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followOpinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) CONSTITUTIONAL … that the power of a county which is coterminous with a city to contract indebtedness "shall cease, but the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of to the credit of the real property within the district by any equitable method described in the proposition ( id .). … public authorities provides that transfers of property by a municipality to the authority are exempt from referendum …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Fort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50IX.7.D Cost Allocation – IX. Federal Grants
… expenditure being allocated can reasonably be assignable to such cost objective in accordance with relative benefits … Agencies should be aware that this allocation of costs may have an impact on future agency specific federal cost … XIX, Section 6.A - Cost Allocation of this Guide. Guide to Financial Operations REV. 03/01/2022 … The implementation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … to by the Department , to ascertain the expenses incurred in administering the Acts for the three State Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleOpinion 2001-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … this road to reach the recreation area, and that the money collected from tolls would be used to replace this … roads are subject exclusively to regulation and control by the State, except to the extent that the State Legislature …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… contract. The increase in the fee percentage over the next two years will place an additional financial burden on the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321DiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… offering a false instrument for filing, falsification of business records and social services prohibited practices. … of Health and Human Services, Office of Inspector General for their assistance in this matter. The charges … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidOpinion 92-31
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 88-70
… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70City of New Rochelle - Elevator Inspections (2018M-62)
… with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related … inspection reports. Also, violation notices were not sent to 68 (91 percent) of these property owners. Bureau officials … track and monitor elevators and related equipment to ensure the Master List is complete and accurate. Enforce …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62DiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… application is being processed. Auditors found that NYC Human Resources Administration (HRA) incorrectly paid …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… A state agency’s failure to adequately monitor and inspect … to go unchecked, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit … shelters, and for ensuring they meet minimum standards set by state and local laws and codes. OTDA recently announced it …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureConclusion – Travel and Conference Expense Management
… travel and conference expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and … information contained in this guide as a starting point for designing control procedures appropriate for the size and complexity of their operations. The final …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionOpinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … REFUSE AND GARBAGE -- Collection of (for village by town refuse and garbage district) REFUSE AND GARBAGE … entered into under section 119-o must be approved by each participating municipal corporation or district by a …
https://www.osc.ny.gov/legal-opinions/opinion-91-14