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Opinion 2001-10
… certification) TOWN BOARD -- Powers and Duties (authority to require certification or verification of claims) TOWN LAW §118: Vendors are not required to submit certified or verified claims to a town unless so required by town board resolution. You …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… of new train cars. DiNapoli has reported the average age of the LIRR’s fleet has increased from 12 years old in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityOpinion 90-49
… language meant that supervisors were entitled only to a pro rated per diem for anything less than a full day's work. … performance of a full day's work, nor may it be reduced pro rata to reflect that portion of a day spent in service. … trivial or inappreciable. There is no authority for a pro ration of the per diem compensation under section 214 for …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Andes Central School District – Financial Management (2013M-250)
… properly managing the District’s fund balance levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 … are still well above amounts allowed by law. Two reserves have excess balances totaling $450,000, based on their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Low-Income Housing Trust Fund Program (Follow-Up)
… issuance of the follow-up review to provide information on any action planned to address the unresolved issues discussed …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followExamination of Unemployment Insurance Benefits
… file to identify payments made to claimants that may have been employed while collecting benefits; (ii) monthly … would have been made over the life of the claim had DOL not taken corrective action based on our findings, and … extent of the law when it is economically beneficial to do so. Continue to develop a modernized UI system and provide …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsOversight of Telemental Health Services (Follow-Up)
… for assessment and treatment services, followed in 2016 by expanded regulations that allowed delivery of TMH from …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… Objective To determine whether Medicaid cost savings can be achieved by … is the primary payer for medical services provided to these dual-eligible recipients. Medicaid typically pays …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsOpinion 95-21
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … proceeding and provides as follows: The town board of any town may, and within 20 days after the date of filing …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Village of Rhinebeck – Water Fees (2013M-311)
… re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did not approve … that water bill finance charges are assessed in accordance with its local law, as written, or consider amending its local law to agree with the procedures that are currently in place to assess …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Opinion 2002-6
… 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. STREETS AND HIGHWAYS … present (see Memorandum of the Association of Towns of the State of New York, dated July 2, 1975, on A. 8044, enacted as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 95-22
… fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … use such moneys as follows: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … It is evident that the purchase of exercise equipment for use generally by members of the fire department does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 92-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … school district employees. In several prior opinions, we have concluded that, in general, a school district may not … among other entities, a school district to or in aid of any individual or private corporation, association or …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-53
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … will be allocated among the city, towns and villages. You have requested the State Comptroller's approval, pursuant to … sales tax, the county is under no obligation to pay any portion of the county sales tax to towns or cities. …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… days of school, experience higher rates of depression, and have lower academic achievement and aspirations. Provisions … training by providing webinars and training sessions that have been tailored to better meet user needs. Training … Violent or Disruptive Incident Reporting. SED and NYSCFSS have made record retention requirements clear through …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actOpinion 92-42
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … purpose and the value of the services to the owner, plus any other consideration provided by the town, is commensurate … received by the town under the contract. For example, we have concluded that a municipality may agree to routinely …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 92-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties … to determine whether the commissioner's presence in any particular vehicle would hamper firefighting efforts. … of the duties of the chief or assistant chief within the meaning and intent of sections 176(11) and 176-a. Further, …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 2002-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in section 217(c)(vi)(A) of the General Municipal Law. We have been asked whether a fire district service award program …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11State Comptroller DiNapoli Releases Municipal & School Audits
… were reviewed, nine collections totaling $77,705 did not have a receipt date documented in the records. Therefore, … (37%) water outlets in the district because they did not have a plan to identify all potential outlets for sampling. … Auditors also found that district officials did not have a remedial action plan that detailed which outlets were …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the … tuition refund. Students in such schools are also eligible to have their student loans repaid by the Department. Chapter …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018