Search
Opinion 91-62
… is no longer needed for village purposes may be conveyed ( cf . County Law, §215[4]). This Office has consistently … of village property to a school district public library ( cf . 1981 Opns St Comp No. 81-81, p 82, concerning the … library, it does not authorize gifts of real property ( cf . 1983 Opns St Comp No. 83-117, p 146). Although there is …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 2001-1
… work ( Murray v Levitt , 47 AD2d 267, 366 NYS2d 674 app den 37 NY2d 707, 375 NYS2d 1026). The FLSA establishes, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2000-9
… the executive director has met the specified criteria and is eligible for the specified additional compensation. You … No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). It is well-established, however, that additional compensation … and employees (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is presently earned …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… State Development Corporation (ESDC) spent $211 million on an advertising contract to promote economic development … Auditors calculated that ESDC spent more than $25,000 on advertising for each of the promised jobs. Auditors also … of outreach efforts. Auditors also noted that spending on advertising did not produce the outcome of increasing the …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractXII.9.H Audit Recoveries – XII. Expenditures
… for recovering moneys due and owing to the State from contractors. The State Comptroller has authority, as a … for recovering moneys due and owing to the State from contractors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesArtificial Intelligence Governance
To assess New York Citys progress in establishing an appropriate governance structure over the development and use of artificial intelligence AI tools and systems
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceState Comptroller DiNapoli Releases Municipal & School Audits
… network user accounts or properly manage permissions for 517 user accounts in the student information application by … be insufficient. Fine Fire District – Board Oversight (St. Lawrence County) District officials did not adequately …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsPermanent COLA
… In July 2000, the Retirement System was at the forefront of a successful effort to enact a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost of living index, that permanently increases your retirement …
https://www.osc.ny.gov/retirement/publications/permanent-colaRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… her ROA by the amount of time used for vacations, illness, holidays or other reasons during the three-month period, so …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (municipal sewer project connected with reconstruction of State highway) SEWERS AND SEWER SYSTEMS -- Highway … Concerning installation of sewer pipe for a village sewer project in conjunction with …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 90-12
… , if an order directing payment by the county treasurer is made by the court, the copy of the order to be delivered … however, provides: Where a certified copy of a paper is required by law, an attorney admitted to practice in the … forth below, we believe that an attorney-certified copy is not permitted. CPLR 2105 clearly authorizes an attorney's …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 92-11
… the governing board of any "municipal corporation", which is defined to include school districts, to establish an … fund for any loss, claim, action or judgment for which it is authorized or required to purchase or maintain insurance. … unexpended balance to a section 6-n reserve fund. There is no analogous authority, however, for a school district to …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 93-22
… An order of a superior court to remit a forfeiture of bail is not required in order for the Justice Court Fund to refund … (§540.30[1][b]). However, "[a]n application for remission is addressed to the discretion of the court ..." ( People v Wirtschafter , 305 NY 515, 519 [1953]), and is premised upon the defendant's failure to appear at the …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Area #7 – Access Controls – Information Technology Governance
… The first step in implementing adequate access controls is determining what level and type of protection is appropriate for various resources (e.g., data) and who … (e.g., operating systems, security software programs) is limited to very few individuals who have a valid business …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations that will help prevent … the invoice number on a vendor’s invoice to process the voucher. Business Units must include only one invoice on a voucher to facilitate the SFS functionality that prevents the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was … two fiscal years ended October 31, 2011. Background The Battery Park City Authority (Authority) was created in 1968 … To determine whether Battery Park City Authority discretionary spending was …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… fuel companies on the risks they face from climate change is a red flag for investors,” Stringer said. “The SEC has … fossil fuel companies have admitted that climate change is real and that their products produce emissions that … these risks. The New York State Common Retirement Fund is currently participating in a study, conducted by Mercer …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… Investigations related to these audits have resulted in 10 arrests and five criminal convictions and the recovery of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-provider