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Opinion 95-29
… sold assumed by the purchaser. This alternative, however, does not apply in the case of a sale to a public authority. … …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 90-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … (see Doyle v Town of Diana, 203 App Div 239, 196 NYS 864; cf. Hurley v Cheshire, 234 App Div 464, 255 NYS 486, …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 94-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Powers and … of articles by individual members of a board which state the views, opinions or positions of such individuals on …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Comptroller DiNapoli Releases State Audits
… that many basic planning steps were performed. As a result, OITS had little data to quantify or measure what …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Record of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a time-keeping system that either shows hours worked or … requires a different process. These officials who begin a new or subsequent term of office after January 1, 2016, are … an ROA if: They are a retiree of NYSLRS or another New York State public retirement system; They are a Tier 1 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … including 11 Opns St Comp, 1955, p 388 and 4 Opns St Comp, 1948, p 351, are hereby superseded to the extent inconsistent. You ask whether the city may finance the purchase of five automobiles to be used …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 90-13
… the administrative costs of DOT, necessarily incurred as a result of the change order, should be included within the …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 90-12
… purpose ( Travelers' Ins. Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v Board of Education of City of Yonkers , 46 …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 89-48
… might be recovered by contractors and/or subcontractors for work performed and/or materials provided in connection … two surety bonds each of which is entitled "Undertaking for Discharge of Mechanic's Lien". You ask (i) where and how … certain claims by contractors and/or subcontractors for work performed and/or materials provided in connection …
https://www.osc.ny.gov/legal-opinions/opinion-89-48DiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… are federally supported. EFC uses these resources along with state funds to provide subsidized loans and grants to … drinking water, wastewater treatment, and other projects, with interest and loan repayments used to finance additional … Intended Use Plan shows a CWSRF backlog of 876 projects with estimated costs of $17.9 billion, and a DWSRF backlog of …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that serves as a supportive housing provider for New Yorkers with mental illness. The audit released today … which, in 2014, claimed nearly $7.8 million in expenses to provide 708 beds for program clients in Albany, Dutchess, …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… The Metropolitan Transportation Authority’s New York City Transit (Transit) … needs to do a better job of maintaining its security and safety equipment, including Closed-Circuit Televisions …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… OVERVIEW When a State agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the contract should be established as a Purchase Authorization contract (Purchase Authorization). This section provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… that current taxpayers are paying for promises made a long time ago to retirees. It is sort of like paying the … amount. Unfortunately, the governments that want to do the right thing and set aside some money lack the legal … costs over the long term. There would be no limit on how much or how little a government can deposit into the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careUpdate Your Contact Information
… have an email address on file, please provide it so we can contact you quickly with important information, such as a … after you retire, not a work address. Note: Updating your contact information with your employer or changing your …
https://www.osc.ny.gov/retirement/update-your-contact-informationState Agencies Bulletin No. 2292
… for processing the 2024 CSEA DMNA Uniform Maintenance Allowance. Affected Employees: All employees in the Division … code of Leave of Absence/MLS (Mil Stip); and Has a Comp Rate Code of ANN, HRY, or BIW (only if the employee has a … not pensionable and is not included in the calculation of overtime. Tax Information: The 2024 CSEA DMNA Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andState Comptroller DiNapoli Releases Municipal & School Audits
… time. As a result, the district’s surplus fund balance is two times the statutory limit. District officials were not …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… required fiscal year 2023 Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) on time, 210 villages (40 percent) filed the AFR with OSC after the statutory due date and 76 villages (14 … the number of villages that do not file their required AFR has grown from six in 2019 to 76 in 2023, a concerning …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2