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Opinion 2000-4
… 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). It has been held that payment …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Opinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… has resulted in landowners enrolled in two private forest conservation programs receiving property tax … break for landowners who commit to protect their private forest land, but some property owners are not living up to … incentives are achieving their goal to improve private forest management. The tax benefits received are worth …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesOpinion 88-52
… college. You ask whether the above-mentioned individuals, all of whom are paid by the county, are required to comply … in subdivision one of section 802. Accordingly, assuming all officers and employees presently have knowledge of their … Whether the abovementioned individuals all of whom are paid by the county are required to comply …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 93-5
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … act may not be performed at any other time ( Lancaster Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf … NYS2d 56; Rose v Elliott , 218 App Div 287, 218 NYS 185; Lincoln Plaza Associates South, S & P v Commissioner of …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-61
… LAW, §3-301(2)(a); UNIFORM JUSTICE COURT ACT, §§201(b), 2001(1), 2101(i)(2); CRIMINAL PROCEDURE LAW, §100.55: A … only on an unincorporated area of the town (1980 Opns St Comp No. 80-334, p 98; see Incorporated Village of Ardsley … of Greenburgh , 79 AD2d 628, 433 NYS2d 626, mod 55 NY2d 915, 449 NYS2d 27). Accordingly, the amount of money to be …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Southside Academy Charter School - Enrollment and Billing (2019M-70)
… Determine whether student enrollment records and billings to school districts were accurate and supported. Key Findings … $27,389. The School does not have a good process in place to identify changes in residency, and we found … necessary documentation is kept on file. Refund money due to the SCSD and bill the appropriate resident districts for …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … contracted accounting firm. An incorrect formula was used to calculate State aid attributable to special education students, resulting in one district of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Sand Lake – Justice Court (2015M-121)
… Key Findings Justices did not ensure that accurate monthly bank reconciliations were being performed by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The … performed on the fine and fees and the bail accounts are accurate and promptly investigate differences. Review and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Barker – Justice Court Operations (2016M-422)
Town of Barker Justice Court Operations 2016M422
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Opinion 97-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … which is not a "political subdivision", to adopt a local law, ordinance, or resolution promulgating its own form … Such a library, however, is not ordinarily regarded as a branch of county government ( Buffalo and Erie County Public …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-14
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when … an action is a factual question which must be resolved, in the first instance, by the county treasurer. The chief … upon the invalidity of the lien. In Application of Tumac Realty Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Complaint Processing
… has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, 1 and if CCRB is conducting … could jeopardize its ability to hold officers accountable for misconduct. However, CCRB did not revise this time frame …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingOpinion 89-3
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Purchases through County … or substantially vary from the State contract. This is in reply to your inquiry concerning a purchase of equipment … clause allowing political subdivisions to participate in the contract award. You state that the State contract, as …
https://www.osc.ny.gov/legal-opinions/opinion-89-3State Agencies Bulletin No. 2065
The purpose of this bulletin is to notify agencies of an automatic dues increase and a onetime adjustment to recoup retroactive dues for employees represented by Council 82 in Bargaining Unit 61
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioOpinion 94-28
… planning undertaken for existing or proposed district or extension) SEWER DISTRICTS -- Powers and Duties (duty to … for purposes of an existing improvement district or extension, or a proposed district or extension which is … that the county board of supervisors has authorized a contract with an engineering firm to conduct a study of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 93-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … earn credit under a service award program for responding to fire alarms during their "regularly assigned work … Whether the employer will permit credits to be earned for …
https://www.osc.ny.gov/legal-opinions/opinion-93-16State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… The population, number of businesses and household incomes in the Greater Jamaica area in Queens … Greater Jamaica area is undergoing significant demographic and economic changes,” said DiNapoli. “With one of the most … in the city, Jamaica is attracting new residents and businesses. New projects are underway that will create …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Mount Markham Central School District – Reserve Funds (2016M-73)
… The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. The … determine if the balances are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73