Search
Opinion 91-45
… 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-91-45Opinion 88-16
… which the city has not paid, or made funds available to pay when due, shall accrue interest at the rate borne for …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Opinion 89-19
… by section 8022. Although section 8017(a) of the CPLR does grant an exemption to the State, its agencies and counties …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Medicaid Program - Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up) (2018-F-14) 30-Day Response
To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f14-response.pdfDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… must ensure an ongoing commitment of public resources and strategies, including new funding from legal settlements, and innovative, evidence-based solutions for the fight against this deadly epidemic to be effective.” … racial and ethnic groups. Death rates increased five-fold for Black New Yorkers, quadrupled for Hispanic or Latino New …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicOpinion 89-48
… might be recovered by contractors and/or subcontractors for work performed and/or materials provided in connection … two surety bonds each of which is entitled "Undertaking for Discharge of Mechanic's Lien". You ask (i) where and how … certain claims by contractors and/or subcontractors for work performed and/or materials provided in connection …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Comptroller DiNapoli Releases Municipal & School Audits
… controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. Auditors … to ensure that all collections were accurately accounted for and to promptly identify discrepancies or review deleted … of revenue has not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town … village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 2002-8
… than three years ago, no improvement has been constructed for the district or services provided by the district and no … a water district, which was properly formed in 1982 but for which no improvements were constructed, no services … improvement may have been constructed or service provided for the district at any time since the establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 99-3
… to a charitable organization designated by the family of a deceased volunteer firefighter, as a memorial in … of lessening the grief of, or providing comfort to, the family of the firefighter. You ask whether foreign fire … tax moneys to fund a death benefit payable to the family of a deceased firefighter because death is a …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 95-29
… may be sold to a water authority, and the district then dissolved. As a general rule, in the absence of a … with respect to the distribution of excess proceeds, then the excess proceeds are to be apportioned on the basis … may be sold to a water authority and the district then dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-95-29DiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… announced the arrest and guilty plea of Timothy Gritman, a Pennsylvania resident, on wire fraud and Social Security … fraud charges for stealing over $200,000 of retirement benefits paid to his deceased father. From October 2017 through October …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityOpinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-16
… PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the apportionment required by section 1908 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 89-2
… to the lowest responsible bidder after advertisement for bids where so required by General Municipal Law, §103. … bidding requirements contained in subdivision one for purchases by "municipal hospitals" under arrangements … law, whether or not located in this state or elsewhere, for the *** joint purchases of goods, supplies and services …
https://www.osc.ny.gov/legal-opinions/opinion-89-2State Comptroller DiNapoli Releases Municipal Audits
… reporting errors occurred, causing the court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims $1,701 and … outside law enforcement for review. Village of Sherman – Treasurer’s Cash Receipts (Chautauqua County) The former …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1771
… of the process for handling the late submission of Form AC230 (Report of Check Return for Refund or Exchange) … (Form W-2C). However, in most cases, the Federal, State and Local tax withholding balances for 2019 will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1771-processing-2019-salary-refunds-received-osc-after-december-27-2019-instOpinion 2001-3
… of (at amount that would generate excess revenues for general municipal purposes) -- Rates (fixing of at amount that would generate excess revenues for general municipal purposes) GENERAL MUNICIPAL LAW §§94, … to the sewer system, in order to provide funds for general village purposes. You ask whether a village may …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 94-18
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers and Duties (conveyance for … FIRE DEPARTMENT -- Villages (existence of fire companies in villages as resulting in incorporation of fire department) …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2007-7
… for elected officials) STATE COMPTROLLER -- Reporting to (by employers for “days worked” by elected officials) … an official duty, but may not record blocks of time when an elected official is merely available to constituents. … payable to the members of the Retirement System. As a defined benefit plan, Retirement System benefits generally …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7