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Opinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Oversight of Drug Disposal
… practice alternative, and further reinforced this policy in its updated 2017 Guidance for Proper Pharmaceutical … The disposal of unused and unwanted controlled substances in New York State is regulated at the federal level primarily … drugs. However, there are improvement opportunities in some of their pharmaceutical management practices. While …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalMission Statement and Performance Measures
… satisfaction for 20 percent of its customers, particularly in the areas of project design and construction. Also, … market trading data. Debt issuances appear to be issued in a timely manner after accounting for factors such as … latest projection. Key Recommendations Identify the causes in cases where customer satisfaction did not meet …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresOpinion 88-63
… 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. POLICEMEN AND POLICE … the auxiliary police unit was established. The New York State Defense Emergency Act (L 1951, ch 784, as amended, …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 91-10
… or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and … of park district commissioners in certain towns in Westchester County. You ask generally about the nature of the district in …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Resources and Responsibilities: New York State’s Environmental Funding
… Subsequent amendments to the Act added a portion of unclaimed bottle deposits and revenues derived from …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… When employees need to make small one-time purchases, it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for it to be …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudOpinion 90-15
… may establish the office of deputy police commissioner to be appointed by the town board. If no term of office is … fixed by resolution, or other compensation paid pursuant to local law, should be commensurate with the duties of the … has appointed the town supervisor as commissioner pursuant to Town Law, §150, may appoint a deputy police commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was … the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW … in lieu of record on a civil appeal, as required by rule 5530 of this chapter, to a fee of two hundred dollars, …
https://www.osc.ny.gov/legal-opinions/opinion-88-38DiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… $9 billion, State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. “As part of our work to ensure that the New York State Common Retirement Fund remains one of the best managed and best funded public pension funds in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21DiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… The former treasurer for Pulteney Fire District No. 2 pleaded guilty today to … be deterred by proper oversight. The first line of defense is checks and balances, even in the smallest of departments. …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… for a scheme that allowed her to steal over $48,000 in WCHA funds, New York State Comptroller Thomas P. DiNapoli, … Katherine (Katie) Pais, who pleaded guilty to aiding in and concealing the scheme, was adjourned to June 2, 2025. … pleas and prior to sentencing, the pair paid back $48,930 in restitution to the West Carthage Housing Authority. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… New York’s Early Intervention (EI) Program are vital for infants and toddlers with disabilities, but an audit … calculating timeliness of services in DOH’s 2020 annual report, then just 66%, instead of the reported 90%, of … EI program. They said reports did not correctly show the number of children being served in their area. Nine …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesOpinion 98-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 88-26
… no authorization for a municipality to expend its own funds for such purposes. Rather, section 213 specifically …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Publications
… language by using the Google Translate link at the top of the page. Retirement Plan Publications NYSLRS … NYSLRS member group and accounts for more than half of total membership. This Summary of Retirement Benefits for Tier 6 ERS Members offers a brief …
https://www.osc.ny.gov/retirement/publicationsOpinion 91-30
… 1(b) of section 802. That section provides an exception when the conflict of interest results from the status of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … investments of municipal moneys (Memorandum of the State Department of Audit and Control, McKinney's Session Laws, …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 94-13
… to terminate for engaging in prohibited employment) FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate … Security Law, §363-c) or a similar accidental disability pension. In that case, however, section 207-a(2) requires the …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 88-24
… 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-88-24