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Opinion 90-47
… issue, and consider the effect of two contrasting allegations in the complaint, i.e., (1) an allegation that … officer sued in his or her individual capacity if: (1) the allegations against the officer in his or her individual …
https://www.osc.ny.gov/legal-opinions/opinion-90-47DiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest fiscal position in years and was able to deposit $175 million in the Rainy … $7.6 billion in new debt, most of which will be issued by public authorities without voter approval, a practice …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 97-18
… opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 98-20
… minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, §176(11): An … qualified individual may be assigned to a fire police squad immediately upon becoming a member of a fire company of … service requirement for appointment to a fire police squad, if the board determines that such a requirement is …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 89-56
… plan. As an incentive for employees to help identify charges made by health care providers for services not … payment constitutes a gift of town funds in violation of Article VIII, §1 of the State Constitution. Town Law, §27(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Sexual Offender and Management Treatment Act Program
… Center, to provide treatment and living quarters for these offenders. Key Findings We found direct costs …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programOpinion 89-53
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 92-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-11DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New York State … for stealing nearly $42,000 of her deceased mother’s pension payments. Robertson pleaded guilty to petit larceny … William Grady and the New York State Police for their work on this case." Robertson failed to notify the New York State …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemLocal Sales Tax Growth in 2017 Highest in Four Years
Local Sales Tax Growth in 2017 Highest in Four Years
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-growth-2017-highest-in-four-years.pdfMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform system for project approval … Key Recommendations Establish uniform criteria to be used when approving projects. Complete or verify cost …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to … fiscal year, the Division of Budget will enter the new fringe benefit and indirect cost standard rates into the … within 3 business days. See Chapter VII, Section 9.A – Fringe Benefits and Indirect Costs Automation of this Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsOpinion 95-18
Whether a village in connection with the operation of a villageowned cemetery may impose a onetime maintenance fee to be paid at the time of purchase of each burial lot
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 2001-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … hourly rate for appointive town assessor) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (fixed amount plus hourly rate … connection with a revaluation inasmuch as these services are part of the responsibilities of the assessor (1979 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Town of Sweden – Justice Court (2014M-318)
… not providing sufficient oversight of Court operations and have not adequately segregated the duties of their clerks. … and accountability analyses. However, the Justices do not regularly review them. The clerks have developed their … cases to be reported to the scofflaw program, but do not use the report that includes all tickets pending for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Opinion 94-17
… Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees … or penalties, may be relevied with the next annual real property tax in accordance with the procedures prescribed in …
https://www.osc.ny.gov/legal-opinions/opinion-94-17All-Agency Contract Evaluation System
… in compliance with its All-Agency Contract Evaluation (ACE) review process and taking action where performance … whether MTA officials are reviewing and using the ACE ratings prior to awarding contracts. The audit covered … 2020. About the Program In 1997, the MTA implemented the ACE system, a performance evaluation system developed and …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemArtificial Intelligence Governance
… an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems. … its agencies have been using AI to aid their operations. For example, the NYC Police Department (NYPD) uses AI to … identify unknown individuals, and the Administration for Children’s Services (ACS) uses AI to predict children who …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… The State Department of Health (DOH) has failed to hold accountable certain health care providers including … In addition, auditors found DOH was widely inconsistent in how it applied suspensions of penalties for repeat violators. … Safety Center Activities and Handling of Revenues Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… June 30, 2014. "This special education provider failed to adhere to the State Education Department's rules for … taxpayer funded reimbursements," DiNapoli said. "We have referred our findings to the SED for the recovery of … including technical consultants. These expenses should have been covered under their management agreement with YAI. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expenses