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DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… tuition investments — at risk, an audit released today by State Comptroller DiNapoli found. “Lax oversight allowed … it has the power to take action and address the risk by putting the school on probation, limiting enrollment, … Auditors reviewed the required financial statements filed by 381 schools for fiscal year 2018 and found 70 faced some …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… A review of six Metropolitan Transportation Authority (MTA) New York … the project pipeline that contributed to delays and higher costs, according to an audit released today by State … during construction, resulting in ten additional work orders (AWOs) and $617,000 in added costs. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysControls Over CUNY Fully Integrated Resources and Services Tool
… Purpose To determine whether the City University of New York (CUNY) adequately controls access to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolOpinion 95-11
… (applicability of General Municipal Law, §207-m to salary of temporary or provisional head of police department) … for reasons of necessity or urgency ( Koso v Greene , 260 NY 491, 184 NE 65; Hennessey v Farrell , 43 Misc 2d, 252 …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 98-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … -- Powers and Duties (control of use of personal equipment at fire) FIRE COMMISSIONERS -- Reimbursement for Expenses … and Equipment (control of use of personal equipment at fire) -- Appropriations and Expenditures (dinners for fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Extensions (prior to effective date of a consolidation) WATER DISTRICTS -- Extension (prior to …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 2006-3
… cable television fee are to be utilized (compare, e.g., Tax Law §261, pertaining to mortgage recording tax). Thus, unless the granting of a franchise to a cable …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3What is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … to an individual retirement account, and the money in the account is invested. Though the plan may offer … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOpinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for refuse collection) REFUSE AND GARBAGE -- Collection of (for village by town refuse and garbage district) REFUSE …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 90-30
… discussed in the opinion. COUNTIES -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction … for recording satisfaction of mortgage) CIVIL PRACTICE LAW AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A … such deed or mortgage may redeem the same, generally, by payment of all expenses incurred for the support of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 99-15
… behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax … needed to be raised by a village by real property taxation for all village purposes must be levied against all … to the extent that the State Legislature has provided for exemption from taxation (see, e.g., 1981 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 89-16
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … by a special act, the members of the fire department or, in the case of a multi-company fire department, the members …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 93-24
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures … (construction of outdoor competitive sports facility by fire district) TOWN LAW, §176(14): A fire district may not improve …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 89-38
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … program would continue payments to the surviving spouse at the level the retiree received under the "zero option". … the Retirement and Social Security Law. There is also a vesting requirement and the cost of providing the benefit …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 97-10
… CONTRACTS -- Installment Purchase Contracts (authority to use for construction of firehouse) GENERAL MUNICIPAL LAW, … property and the fire district would make annual payments to the contractor during the term of the agreement, with … machinery and apparatus" 1 . The express purpose of this change was to discontinue "municipal authority to enter lease …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 2000-1
… the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to … 328 NYS2d 672; Matter of Chapman v City of New York , 168 NY 80; Security v County of Albany , 96 AD2d 976, 466 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Unified Court System Bulletin No. UCS-82
… twenty-six (26) approximately equal payments beginning in calendar year 2005. Affected Employees Judges in the Unified … for paying Judges was implemented in 2004. Beginning calendar year 2005, the total amount of regular earnings … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To explain the change in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Preparing for Retirement
… Request an estimate by phone Most ERS members who are age 50 or older can request a benefit projection by phone by … or passport card Marriage Certificate, if it shows your age on a given date or the date of birth Baptismal …
https://www.osc.ny.gov/retirement/members/preparing-retirementOpinion 89-22
… and maintain traffic signals on any road, highway or street in a city, town or village, except a State highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 98-21
… in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire Districts … Law, article 5-G, enter into a municipal cooperation agreement under which advanced life support services would be …
https://www.osc.ny.gov/legal-opinions/opinion-98-21