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State Comptroller DiNapoli Releases School Audits
… District , Valley Stream Union Free School District #30 and Westhill Central School District . State Comptroller … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Remsenburg-Speonk Union Free School District – Financial Management (Suffolk County) … each year from 2019-20 to 2023-24. Center Moriches Union Free School District – Payroll (Suffolk County) Officials did … Electronic Response Data System. Greenwood Lake Union Free School District – Audit Follow-Up (Orange County) The …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… fiscal year 2016-17 state budget includes a $1.4 billion increase in school aid, as well as increases to the minimum … provisions in the spending plan include a $1.4 billion increase in K-12 education assistance for the coming school … include $240 million in proposed funding for retroactive salary increases at CUNY senior colleges, related to CUNY …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andState Agencies Bulletin No. 1664.1
… who are seeking to initiate or terminate deductions for union dues (except Courts, SUNY and CUNY) Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionUnified Court System Bulletin No. UCS-266.4
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union … or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollOpinion 90-38
… buildings are occupied and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has been designated and posted for this year as a seasonal limited use highway pursuant to … or commercial buildings dependent upon such highways for access" (Highway Law, §205-a[2]). Subdivision 4 of …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Amusement Park and Fair Ride Safety
… Department of Labor (Department) is adequately monitoring and enforcing safety conditions of amusement park and fair rides. The audit … Department is responsible for protecting the safety and health of workers and the public. As part of this role, its …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyOpinion 89-14
… (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … envelope with their tax payment. The mailing of receipts for taxes is governed by the provisions of section 986(1) of … the views of this Office. With respect to requests for stamped self-addressed envelopes, we note that there is …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 92-52
… Neck North may not enter into a cooperative agreement for the joint investment of its funds with the funds of other … of Great Neck North may participate in a cooperative plan for the joint investment of its funds with the funds of other … banks and trust companies are authorized to give security for such deposits. Any moneys of the authority not required …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 91-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop … any other purpose without specific authorization by the State Legislature ( Brooklyn Park Commissioners v Armstrong , …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Selected Aspects of Supporting Small Businesses
… To determine whether the New York City Department of Small Business Services properly administered the Employee … Business First, a combined initiative between the Mayor’s Office of Operations and SBS to help small businesses start, …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesOpinion 90-6
… Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … social services district may not accept a corporate grant for the purpose of providing day care services pursuant to … a corporate grant to furnish, carpet and provide toys for a day care room on the condition that the room be named …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law) WORKERS' COMPENSATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Opinion 88-35
… computer software constitutes the purchase of a commodity for competitive bidding purposes and does not fall within the … advisable to seek competition through the use of requests for proposals or, where appropriate, a less formal method, to … consultant would assist the city in preparing a request for proposals (RFP). The consultant would also assist the …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 2001-11
… corporation doing business with fire district not relevant for purposes of section 801 of the General Municipal Law) -- … in contracts between the fire district and corporation for the sale of radios to, and the repair of radios for, the fire district if, as assistant chief, he or she does …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 90-51
… COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced emergency telephone service) … Under the heading of "system preparation", you list: the salary and expenses of the county coordinator and of … (County Law, §301[4]), we believe that the costs for the salary and expenses of the county coordinator and temporary …
https://www.osc.ny.gov/legal-opinions/opinion-90-51New Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… If new funding sources for the Metropolitan Transportation Authority (MTA) are not identified, the authority may have to raise fares and tolls faster than planned to improve a system that has … stations, repair shops, pumps and emergency ventilation equipment have not been restored to a state of good repair, …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesOpinion 88-56
… to your inquiry, the commissioner is paid a fixed salary by the firm and does not receive commissions. This …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 2000-7
… the governing board or body is elected and serves without salary (see, e.g., Town Law §174[2], [3]); (2) the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 95-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CLAIMS -- Audit (officer's statement based on review of documentation) TOWN BOARD -- Powers and Duties (permitting …
https://www.osc.ny.gov/legal-opinions/opinion-95-23