Search
Opinion 89-48
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to … the county clerk. November 16, 1989 Rosemarie A. Corbett, Deputy County Clerk County of Saratoga … Concerning i where …
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 … the village may spend, as the village did not provide salary schedules and most of the expenditures have not been …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 93-27
… When a town and the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not adopt a local law to provide that its cash share be so used. You have asked us …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 2002-8
… to Town Law §30(6), in that same time frame (id.; compare Garden Homes v Town of Dover, 95 NY2d 516, 720 NYS2d 79). If … State Comptroller is for informational purposes (2000 Opns St Comp No. 2000-3, p 7). Accordingly, since the district in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 99-3
… is authorized to use foreign fire insurance tax moneys for the care and relief of disabled or indigent volunteer and … as a memorial in honor of the deceased firefighter, made for the purpose of lessening the grief of, or providing … such moneys as follows: ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … 1 . If all of the property or facilities of the district is sold, the proposition submitted to referendum must also … 15 Opns St Comp, 1959, p 396). If the proposition is approved, the moneys received from the sale must be placed …
https://www.osc.ny.gov/legal-opinions/opinion-95-29DiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… Comptroller Thomas P. DiNapoli, the United States Attorney for the Eastern District of Pennsylvania, the Social Security … resident, on wire fraud and Social Security fraud charges for stealing over $200,000 of retirement benefits paid to his … death to collect his pension and Social Security payments for more than four years, going so far as posing as his …
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
… to ensure that all collections were accurately accounted for, and discrepancies could be promptly identified. As a … a total of $40,253, and did not document the rationale for the process that was followed. Village of Port Jefferson … These findings were referred to outside law enforcement for review. Village of Sherman – Treasurer’s Cash Receipts …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1771
… of this bulletin is to inform agencies of the process for handling the late submission of Form AC230 (Report of … appropriations. Affected Employees Employees who have a salary refund (AC230) submitted and processed after the … of Taxes OSC has a limited ability to recover taxes for salary refunds that were originally paid in a prior year. The …
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
… cost of providing the particular service (1992 Opns St Comp No. 92-40, p 103 and citations therein; see NY Tel . v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993). … water rents to fund general village purposes (1991 Opns St Comp No. 91-28, p 84). There is, however, no similar …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 94-18
… in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit corporation) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … by the issuance of capital notes only when the vehicle is purchased to replace a similar vehicle which was in … 11.00(a). A five-year period of probable usefulness is established by subdivision (29) of section 11.00 for motor …
https://www.osc.ny.gov/legal-opinions/opinion-88-37State Agencies Bulletin No. 1692
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of … appropriations Affected Employees Employees who have a salary refund (AC230) submitted and processed after the … of Taxes OSC has a limited ability to recover taxes for salary refunds that were originally paid in a prior year. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instState Agencies Bulletin No. 1617
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of … appropriations. Affected Employees Employees who have a salary refund (AC230) submitted and processed after the … of Taxes OSC has a limited ability to recover taxes for salary refunds that were originally paid in a prior year. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-instOpinion 92-50
… , whether a county could adopt a local law which provides for an award of a contract after competitive bidding to a … we concluded that a post-1953 local law which provides for an award to a bidder employing a prescribed percentage of … Municipal Law, §104-a, authorizing a price preference for certain products made with significant recycled content; …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-13
… FIREFIGHTERS -- Service Award Programs (service credit for training taken during a period of suspension); (service credit for training taken without approval) GENERAL MUNICIPAL LAW, … serving a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… his attempt to embezzle funds from a decedent’s estate for which he served as a court-appointed administrator. … States Attorney Berman and the Postal Inspection Service for their continued partnership to combat fraud." U.S. … attorney, flouted his fiduciary duty to the estate for which he was administrator. He directed fees from the …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-court