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Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Opinion 88-15
… and 82-234, pgs 15 and 294). Similarly, if, as attorney for the school district, you have any of the powers or duties … General Municipal Law, §802(1)(h) provides an exception for contracts in which an officer or employee has an … was elected or appointed. There is, however, no exception for renewals of such contracts. Since you do not state …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 92-32
… historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A town may purchase … historic preservation efforts (General Municipal Law, §119-dd[3]). Further, a town is authorized to sell historic buildings or structures pursuant to section 119-dd(4) which empowers town boards to: Designate, purchase, …
https://www.osc.ny.gov/legal-opinions/opinion-92-32DiNapoli Releases Review of Executive Budget
Although the state Division of the Budget DOB forecasts in the State Fiscal Year SFY 202223 Executive Budget that the budget will remain in balance for the next five years the direction of the pandemic inflation and supply chain issues all remain risks to the states economic recovery
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… Former Village of Chatham Chief of Police Peter Volkmann was sentenced to pay … to protect and serve as police chief of the Village of Chatham," District Attorney Paul Czajka said. "In doing so, … those funds were returned in full to the Village of Chatham and the New York State Retirement System. I thank and …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
New York State Comptroller Thomas P DiNapoli today released a statement on behalf of the New York State Common Retirement Fund Fund to fellow Chipotle Mexican Grill Inc shareholders in advance of the companys annual meeting on May 18 seeking their support for the Funds shareholder proposal
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionOpinion 88-12
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … 119-o lists several subjects which may be addressed in a cooperation agreement. For example, the cooperation … equitable basis (General Municipal Law, §119-o[2][a]). In addition, the agreement may provide for the manner of …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 2004-5
… village treasurer (Insurance Law §§9104[a][1]-[3]; 9105[d][2][B]-[D]; Not-For-Profit Corporations Law §1402[e]; Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… are responsible for distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the … for the use and benefits of the membership. Furthermore, in accordance with relevant case law, in the case of a …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112DiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… supported by the EPF include municipal park improvements, waterfront revitalization, and protection and preservation of …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentUnified Court System Bulletin No. UCS-319
The purpose of this bulletin is to explain OSCs automatic processing of the April 2022 Unified Court System UCS Retroactive Security and Law Enforcement Differential Payment SLED increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseOpinion 98-10
… streets) -- Repairs (by town of village streets) -- Snow Removal (by town on village streets) VILLAGE LAW, … by the town board and village board of trustees, to remove snow and ice from streets and sidewalks in any village within … town taxes for town highway equipment and town highway snow removal and miscellaneous expenditures (see DuBois v …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 91-25
… this inquiry, we assume that the salary for a firefighter's grade or title is structured so as to consist of a minimum … of duty the full amount of his or her regular salary or wages until the disability ceases. Section 207-a(2), as added … have declined to construe section 207-a(1) as establishing one category of benefits payable to disabled firefighters who …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Bolton Central School District - Fund Balance Management (2018M-249)
… to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Allegany-Limestone Central School District - Financial Management (2018M-129)
… annually appropriating fund balance that was not used to finance operations and overestimating appropriations by … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Hauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Village of Homer – Purchasing and Credit Cards (2017M-112)
… April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Unified Court System Bulletin No. UCS-59
… Benefit for tax purposes. Affected Employees Employees in bargaining units S8, SK and SD who will receive a paycheck … that will be automatically applied for tax purposes only in the last paycheck of the 2002 calendar year. The benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitOpinion 88-72
… that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Establishment (of town district within … §250; TOWN LAW, §§190, 209: The establishment of a county sewer district would not necessarily preclude the subsequent establishment of a town sewer district within the county district. This is in reply …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … office uncovered the scheme during an audit of the Buffalo City School District’s supervision of its service … A Buffalo City School District technician pleaded guilty today …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneously