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Compliance With Outcome Reporting Requirements
… and regulations contain outcome reporting requirements for ESD. Under these laws and regulations, ESD is required to … of numerous programs it supervises. Reporting requirements for specific programs vary, often with many of the … of the statutorily mandated outcome reporting requirements for the programs that it managed during the period April 1, …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsOpinion 88-18
… among the town and certain villages in the town for the period October 1, 1986 through March 31, 1987. The … section 3-334 did not fix any other date as controlling for that purpose. Upon reexamining the views expressed in 23 … shall only become effective on the following dates for the following purposes: a. from the date of …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 93-32
… disclosure statements) MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to obtain … disclosure statements) STATE COMPTROLLER -- Powers and Duties (municipalities - authority to obtain access to … 89: In connection with an examination into the accounts and financial affairs of a municipality, the Comptroller, …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 89-27
… LAW -- Equal Protection (different contributions for health insurance for newly-elected county supervisors) … of its members ... (S)uch compensation shall be an annual salary and shall be in lieu of all fees, charges or … requires that the total compensation, rather than the salary, paid to county supervisors be equal, the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Unified Court System Bulletin No. UCS-266.2
… or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue and modify the payroll deduction in PayServ for those unions that do not currently submit … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollDiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… New York are providing safe conditions and proper care for seized dogs, but officials could do more to make certain … conditions at these shelters and reviewed shelter records for a sample of dogs that were seized during the period … A review of disposition records and related documentation for seized dogs, however, found instances where animals were …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areOpinion 97-4
… of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is … chapter 796 provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … may use foreign fire insurance tax moneys to provide for the care and relief of the firefighter and his or her …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 2001-10
… a town must require vendors to certify claims submitted for payment for the provision of goods and services. Town Law §118 … a town must require vendors to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Oversight of Drug Disposal
… and controlled substances are particularly at high risk for diversion, misuse, abuse, and addiction. Therefore, … reinforced this policy in its updated 2017 Guidance for Proper Pharmaceutical Disposal . The disposal of unused … manage client pharmaceuticals, and are thus responsible for ensuring that any unused, expired, or otherwise unwanted …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOpinion 88-63
… bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary Police (use of moneys received … for which the auxiliary police unit was established. The New York State Defense Emergency Act (L 1951, ch 784, as … seq .) requires that the chief executive office of every city and county, except those counties contained in New York …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Mission Statement and Performance Measures
… to develop a mission statement and performance measures for evaluating their operations. For the fiscal year ended March 31, 2013 the Authority … The Authority did not meet its targeted performance level for customer satisfaction for 20 percent of its customers, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresOpinion 2004-1
… in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad) … §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an emergency rescue …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Resources and Responsibilities: New York State’s Environmental Funding
… (DEC) to ensure protection of our natural resources for generations to come. Since then, the State has made great … space and otherwise enhance the quality of our environment for all New Yorkers. As DEC now enters its second … But spending from State Operating Funds, which pays for most of the agency’s regulatory and environmental …
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
… 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 approved. This also saves time and energy for procurement staff. The cost of this convenience is the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudOpinion 91-10
… or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as … valorem levies) TOWNS -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, … Neither section 150, nor any other provision of State law, however, provides for the establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Publications
… Below, you’ll find retirement plan publications and general information guides … contact us for help finding your plan publication. ERS Retirement Plans ERS covers more than 650,000 workers from State and …
https://www.osc.ny.gov/retirement/publicationsOpinion 88-38
… Divisions and the Court of Appeals. We have been asked for our opinion on the question of whether counties and other … it imposes. Therefore, unless some other statute provides for an exemption from this fee, municipalities would not be … a fee from the state, or an agency or officer thereof, for any service rendered in an action in which any of them is …
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
… funds in the nation, we have built new opportunities for asset management with Emerging Managers and Minority- and … continued its steady deployment of capital to MWBE firms. Increases in value over the previous year were particularly … seeks out smaller, talented firms and as they succeed, increases the Fund’s commitments until they graduate to the …
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 … falsified vouchers and paid herself an additional, illegal salary. Lisa Stone, 45, of Hammondsport, pleaded guilty today … County Sheriff’s Department that she wrote herself extra salary checks and made personal purchases using district …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-funds