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Opinion 2000-14
… government employers hold down increases in the cost of pension benefits ( Incorporated Village of Lynbrook v PERB , … as opposed to the continuing open-ended obligation of a pension" (48 NY2d at 405, 423 NYS2d at 468; see also 1979 … monetary commitment is not a continuing, open-ended pension-like obligation, but instead would be limited to the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 89-44
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting … requirements for acting village justices) VILLAGE LAW, §§3-301(2)(a), 4-410; STATE FINANCE LAW, §99-a; UNIFORM … required to be established by Village Law, §3-301(2)(a) in the event a village has only one village justice. An …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 89-4
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions … who is a director of a bank has a prohibited interest in the designation of the bank as a town depository unless the exception in General Municipal Law, §802(1)(a) applies. The exception …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 2002-7
… district (see, e.g., 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie … sponsors the library (see, e.g., 1983 Opns St Comp No. 83-32, p 37; see also Opn No. 87-49, supra). Therefore, we have … Energy Policy v County of Suffolk , 90 AD2d 522, 455 NYS2d 32 app dsmd 57 NY2d 1045, 457 NYS2d 787). We find no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7The Transportation and Warehousing Sector in New York City
… who had accumulated significant debt and were not able to pay off their taxi medallion. 15 Recently, Uber reached an … New York Times , March 6, 2021, at https://www.nytimes.com/2021/03/06/business/global-shipping.html . 21 Ana Maria … New York Times , March 4, 2022, at https://www.nytimes.com/2021/03/04/nyregion/amazon-in-new-york.html . 26 U.S. …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityState Comptroller DiNapoli Releases Audits
… Education Department (SED): East River Child Development Center, Compliance with the Reimbursable Cost Manual … 2014, auditors identified $350,246 in ineligible costs the center reported to SED for reimbursement and recommend such … systems. State Education Department: Therapy and Learning Center Inc., Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsOpinion 89-53
… moneys collected pursuant to that section to apportion and pay those moneys to the fire company or companies which had …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 95-24
… opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use … school district on account of a school building project for which indebtedness was contracted and remains outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Tuition Assistance Program – New York College of Health Professions
… Purpose To determine whether New York College of Health Professions complied with the Education Law and the … Rules and Regulations when certifying students for State financial aid. Background New York College of Health … June 30, 2015, College of Health official certified 1,553 awards totaling $2.1 million on behalf of 637 students. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsSouthold Union Free School District - Leave Accruals (2018M-113)
… tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, … properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113State Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… State Comptroller Thomas P. DiNapoli issued a statement on the anniversary of the terrorist attacks: "On September 11, New Yorkers come together to voice the … all they had to give,” DiNapoli said. “We come together on this tragic anniversary, in New York and across the …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksTravel Advisory No. 14
… traveler’s supervisor and/or the agency’s finance office are responsible for responding to the request. XII.7.B …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesOpinion 88-7
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES - Proceeds (use of surplus … appropriation where surplus bond proceeds available) TOWN LAW, §112(1); GENERAL MUNICIPAL LAW, §9; LOCAL FINANCE LAW, … not from the surplus bond proceeds. File No. 3046 relied in part on section 165.00 of the Local Finance Law relative …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 89-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONTRACTS -- Contracts Not Requiring Bidding (purchase of used equipment of another municipality at auction) -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 2004-3
… in any … city … described in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to providing for the interest on and the principal of all indebtedness , shall not exceed an amount equal to the following percentages of the average full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter School for Boys , Central Islip Union Free School District , Fort Ann Central … effectively." Brighter Choice Charter School for Boys – Payroll (Albany County) School officials effectively designed …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… expenditures that could have been paid for with reserve funds. Goshen Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsXVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… grant documents to ensure payments and disbursements are correctly posted to M-Year affected appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderAudit of the Tuition Assistance Program at New York Career Institute
… Corporation: Audit of the Tuition Assistance Program at Pace University (2012-T-1) State Education … Corporation: Audit of the Tuition Assistance Program at Dowling College (2012-T-2) State Education … Corporation: Audit of the Tuition Assistance Program at Mercy College (2012-T-3) … To determine whether New York …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteTuition Assistance Program – State Financial Aid Program at Barnard College
… courses. Barnard offers bachelor’s degrees in nearly 50 fields of the arts, humanities, social sciences and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-college