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Opinion 96-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the transfer of the … Whether a fire district may transfer the unexpended balance of a capital reserve fund established for the acquisition of …
https://www.osc.ny.gov/legal-opinions/opinion-96-10The Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfOpinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … Whether real property tax payments postmarked day after the last day for tax payments wo penalty is timely …
https://www.osc.ny.gov/legal-opinions/opinion-98-11DiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… McDougall, 55, appeared in Erie County Court before Judge Sheila A. DiTullio. Sentencing was scheduled for Oct. 25. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyOpinion 93-4
… purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are authorized to … Law (see also Real Property Tax Law, §726[4]; City of Rochester v Chiarella , 65 NY2d 92, 490 NYS2d 174; Cherey v City of Long Beach , 282 NY 382; 1984 Opns St Comp No. 84-32, p 40). With respect to …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 98 - 19
… purchase contract of a fire district is subject to a mandatory referendum. You ask whether an installment … purchase contract of a fire district is subject to mandatory referendum. General Municipal Law, §109-b … political subdivisions, including fire districts, to enter into installment purchase contracts for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 93-15
… -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the … of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually … of trustees or the separate treasurer of a town public library is required to annually account to, and submit its …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 91-50
… the deposit with the State Comptroller, or his designated representative, of certain classes of securities listed in … (see General Municipal Law, §106). November 14, 1991 Tom Miller, Associate Investment Officer Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Management of the Student-School Matching Algorithm
… selected aspects of the admissions process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high school admissions processes for school years 2018-19 through … and the studentschool matching algorithm used in high school admissions …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmOpinion 93-3
… Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale … proposals or quotations will not be in the best interest of the political subdivision (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 2001-7
… "entry fee" to properties within an extension to a public parking district) -- Extensions (authority to charge "entry fee" to properties within an extension to a public parking district) -- Public Parking Districts (authority to … e.g., 1981 Opns St Comp No. 81-4, p 3). Similarly, the cost of operating and maintaining the district as extended …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7College of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education … Program (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent postsecondary … To determine whether College of Mount Saint Vincent management complied with the Education …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programBus Driver Licensing
… Motor Vehicles: Bus Driver Licensing and Oversight (2005-S-53) Department of Motor Vehicles: Issuance of Commercial …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… to 5.2% in 2021, well below the national average of 8.6% and less than half of what it was in the state in 2010 … disparities persist among the state’s Black, Asian and Latino populations and higher uninsured rates were also prevalent among low- and … year to 52 in 2021 well below the national average of 86 and less than half of what it was in the state in 2010 119 …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackQualified Personal Service Contracts (QPSC) Listing
… No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that agencies report information regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on … can reasonably anticipate it will incur costs for the personal service component of $1 million or more over any …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingReporting Unclaimed Funds to New York State
… State’s Abandoned Property Law requires certain entities to transfer abandoned money or securities to the New York State Comptroller’s Office of Unclaimed … States Abandoned Property Law requires certain entities to transfer abandoned money or securities to the New York …
https://www.osc.ny.gov/unclaimed-funds/reportersOpinion 91-7
… into such a contract with an emergency rescue and first aid squad of a fire department or fire company. GENERAL … of which does not have an emergency rescue and first aid squad, may contract with any city, town, village or fire … has in its fire department an emergency rescue and first aid squad duly authorized to render emergency ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Service-Disabled Veteran-Owned Business Program Implementation
… the Service-Disabled Veteran-Owned Business (SDVOB) Program. The audit covers the period June 1, 2014 through … the Division of Service-Disabled Veterans’ Business Development (Division) within OGS to oversee the State’s … milestones and participation goals to guide its future progress. The Program could also benefit from …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… 2011-S-43). Background In 2008, changes to the State’s Public Health Law required a new Medicaid outpatient payment … as well as hospital-based emergency room services. Our initial audit report, which was issued on August 20, 2013, … in implementing the recommendations we made in our initial audit, which included recovering nearly $898,000 in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-follow