Search
Opinion 91-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Both the town board and the highway superintendent have statutory powers and duties with respect to the use of … shall deem best ...". In reconciling these provisions, we have stated that, since Highway Law, §142(2) is a more …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 2005-2
… §§9104, 9105: Foreign fire tax monies may not be expended to make cash reimbursement to firefighters for out-of-pocket expenses in operating their … department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 94-10
… the governing board of any county, city, village or town to create a commission on human rights. Sections 239-q and … (compare General Municipal Law, §240 which, with respect to municipal recreation programs, defines municipality as … must be established and operated on a townwide basis. As to the establishment of a joint commission, although article …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Recommendations Regarding the Draft Report on the Establishment of a Public Power Model for the Operation of the Long Island Power Authority (LIPA)
Section 83-n of the Legislative Law established the Legislative Commission on the Future of the Long Island Power Authority (LIPA).
https://www.osc.ny.gov/files/reports/pdf/recommendations-for-lipa-draft-report.pdfNot-For-Profit Prompt Contracting Annual Report - 2014 Calendar Year
For more than two decades, New York has worked to streamline contracting with not-for-profits through the State’s Prompt Contracting Law.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/prompt-contracting-report-2014.pdfRestrictions on Consecutive Hours of Work for Nurses (2017-S-14)
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14.pdfRestrictions on Consecutive Hours of Work for Nurses (2017-S-14) 90-Day Response
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14-response.pdfSocial Service Block Grants and Targeted Medicaid Cost Savings
Chapter 83 of the Laws of 1995 adds Social Services Law section 153-i, Block Grants for family and children’s services.
https://www.osc.ny.gov/files/local-government/publications/pdf/social.pdfVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… [read complete report – pdf] Audit Objective Determine whether the Village … Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Oversight of Private Career Schools
… and graduation data. The Bureau did not follow up with any of the delinquent schools. The Bureau's automated …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… we audited understand the seriousness of this issue and have already begun to implement many of the recommendations … returned to the proper owner; and Eight agencies did not have appropriate controls over their inventory tracking … agreed with the audit recommendations and indicated they have already taken steps to address the concerns outlined in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Opinion 95-32
… 12 USC §§1821[e][11], 1823[e]; Uniform Commercial Code, art. 8). If eligible securities delivered to the custodial …
https://www.osc.ny.gov/legal-opinions/opinion-95-32VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… be voided if the order cannot be filled or is canceled for any reason. Whenever the advance account has already been …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesNewcomb Central School District - Claims Audit (2023M-159)
… increased risk that improper or unsupported payments could have been made and may not be detected and corrected. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… to the economic hardships faced by small businesses and not-for-profit organizations due to the pandemic. It provides low-interest loans for payroll and other qualified expenses, such as rent and utility payments. The loan can be forgiven if the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Opinion 88-50
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … (GML, §6-c[2]). A "capital improvement" includes "any physical public betterment or improvement" and related … in an ordinarily efficient operating condition. It does not add to the value of the property, nor does it …
https://www.osc.ny.gov/legal-opinions/opinion-88-50XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… of cash assets of the funds within the State’s General Checking Account (GCA) for the purposes of short-term … to be made based on the assets and liquidity needs of the checking account as a whole, rather than the needs of its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipVillage of Suffern – Budget Review (B24-6-3)
… Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3State Comptroller DiNapoli Releases Year-End Accomplishments
… the fight against public corruption, statewide efforts to deal with local fiscal stress, returning $412 million in lost money to New Yorkers through the Unclaimed Funds program, and his … DiNapoli’s reforms after taking office and found the Fund to be well-run and operating with an industry-leading level …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishments