Search
Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51DiNapoli: Read Fine Print on Your Holiday Gift Cards
… To help stop this from happening to you, register the card with the retailer. It could help to get a replacement card if it is lost and could also help recover any unused … office as abandoned property. Under the federal Credit Card Accountability Responsibility and Disclosure Act of …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsOversight of the Early Intervention Program (Follow-Up)
… Oversight of the Early Intervention Program (Report 2021-S-25 ). About the Program When a child has a developmental …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… under Article 8, Section 140 of the Workers' Compensation Law. The primary responsibility of the Board is to ensure … Finding We found the Statements referred to above present, in all material respects, the costs to administer the … Program for the three fiscal years ended March 31, 2011, in accordance with the modified cash basis of accounting. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchTown of Sanford – Claims Audit Process (2021M-189)
… totaling $150,187 as required by New York State Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… an independent audit of its 2017 records as required by law. Certain Treasury duties were improperly assigned to a … vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207DiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… agencies to submit better reporting of their purchases of New York produced foods according to an audit released today by State … found numerous problems. "In 2013, in an effort to boost New York based agriculture, state law was changed to … agencies to submit better reporting of their purchases of New York produced foods according to an audit released today …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersVoluntary Compliance Program
… complies with the terms of the program. Participants in the program must file Abandoned Property reports. After … Abandoned Property Law (APL) going forward. Participating in the program is voluntary, however, complying with the NYS … foreign corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programOpinion 99-3
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt … to designated charitable organization as memorial in honor of deceased firefighter) INSURANCE LAW, §§9104, 9105: A benevolent association that is …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Oversight of Nurse Licensing
… data; and investigates complaints against nurses in accordance with its policies and procedures in a timely manner. The audit covered the period April 1, … as outlined in Title VIII of the New York State Education Law (Education Law). Its regulatory responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingOpinion 94-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, … The lease may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 88-37
… The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only … seating capacity of ten persons or less, such as a police car (see 11 Opns St Comp, 1955, p 388; 4 Opns St Comp, 1948, … is clear that a passenger vehicle to be used as a police car may be financed with the issuance of capital notes or …
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… Comptroller Thomas P. DiNapoli and Joon H. Kim, the Acting United States Attorney for the Southern District of New York, … also be ordered to make full restitution. I thank acting United States Attorney Kim, the FBI, IRS and the New York … in 2012, for $136,850.46. In May 2016, KLEIN gave the United States Attorney a financial statement in which he …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementDiNapoli Announces State Contract and Payment Actions For December 2016
… $1.4 million with Long Island Native Plant Initiative, Inc. for administration of the Long Island Invasive Species … commercial districts. $1.2 million to the World Racing Group Inc. to expand the Oswego Speedway to support Super … at Sullivan Correctional Facility. $487,000 to CHA Consulting Inc. for services including security design. …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016DiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… found that some did not adequately test the accuracy of retail prices or test scanners, scales and devices used to price, weigh or measure goods at grocery stores, gas stations and other retail locations to make sure that consumers were paying the … found that some did not adequately test the accuracy of retail prices or test scanners scales and devices used to …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersWyandanch Union Free School District – Budget Review (B25-7-3)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, … ’s general fund as of June 30, 2019. Local Finance Law (LFL) Section 10.10(d) requires municipalities and school …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… such as summonses issued to vehicles leased from a car rental company. DOF’s Computer Assisted Collection System …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followMonitoring of Prevailing Wage Compliance on Construction Contracts
… compliance with Article 8, Section 220 of the State Labor Law on Public Work (Article 8) that requires payment of … that prevailing wage rates were posted, as required. In addition to the aforementioned activities, the Authority … of the prevailing wage law on Authority projects in the New York City area. The Authority could improve its …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsOpinion 90-25
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to contract … assess previously incurred costs on a zone of assessment) FIRE HYDRANTS -- Fire Districts (authority to contract for) PUBLIC CONTRACTS … Whether the fire district is obligated to pay the waterworks corporation …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Seized Assets Program
… During the course of an investigation or an arrest, law enforcement agencies may seize assets, including cash, … proceeds of a criminal activity. For asset seizure cases in which the Division is involved, its Asset Seizure Unit … requested share of any forfeitures. Assets are considered in pending status until a forfeiture determination is made. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-program