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Opinion 89-54
… §209-q: Where a town provides water improvements pursuant to Article 12-C of the Town Law, a capital reserve fund may … construction of any improvements the town board determines to finance by a charge upon the area of the town outside of … construction of a type of improvement provided pursuant to Article 12-C of the Town Law. Under Article 12-C of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 90-22
… are in receipt of your letter asking whether 1976 Opns St Comp No. 76-1273, unreported, still represents the views of … regulation or judicial decision (see, e.g., 1981 Opns St Comp No. 81-27, p 26; 1979 Opns St Comp No. 79-754, p 154; 24 Opns St Comp, 1968, p 412; Office …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 88-61
… purposes of Real Property Tax Law, §925. December 29, 1988 Jane Sullivan, Receiver of Taxes and Assessment Town of La …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 97-21
… from requiring pub library treasurers to annually report fin transactions with the NYS Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 95-32
… MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the … STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements) GENERAL MUNICIPAL … ask whether a fire district is required to enter into the model security and custodial agreements prepared by this …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 99-12
… including all prior and future extensions, will be a charge against the entire area of the district as extended … district, including all prior and future extensions, as a charge against the entire area of the district as extended. 2 … all prior and future extensions, will be assessed as a charge against the entire area of the district as extended, …
https://www.osc.ny.gov/legal-opinions/opinion-99-12State Agencies Bulletin No. 287
… Purpose To provide instructions for reporting the taxable value of … the car as of the first day on which it was made available to any employee of the employer for personal use. Find the … This method may be used by all employees as an alternative to either the Annual Lease Value or Special Commuting Rule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001State Comptroller DiNapoli Releases School District Audits
… County) District officials did not appropriately track and inventory IT equipment. They did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory or maintain a complete and accurate IT equipment inventory or perform an annual …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsImplementation of Train Service to Grand Central Madison
… policy for New York City and Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties. … Avenue, through a major transfer hub at Jamaica. The Port Washington branch does not pass through Jamaica. MTA’s … voiced at the public hearings beyond those regarding the Port Washington branch—described as the most vocal …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonMitigation for Extreme Weather Conditions and Flooding (Follow-Up)
… included in our initial audit report, Mitigation for Extreme Weather Conditions and Flooding (Report 2022-S-6 … on Sustainability (Commission) to develop recommendations for the MTA and its operating agencies. In April 2009 the … financing options. The LIRR developed an operating plan for addressing winter storms and other contingencies referred …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/mitigation-extreme-weather-conditions-and-flooding-followOpinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board member … Whether there would be a conflict of interest if the village or school district utilized the …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 2003-4
… FIRE DISTRICTS -- Appropriations and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 97-25
… board. You state that the board member in question is a sign maker who has been found to have drawn sketches of signs … ethics may be amended to require existing board members to sign an affidavit representing that they will not perform … Whether to require existing board members to sign an affidavit to not perform paid services for a board …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 95-25
… Law, §2[13]). In light of the similarity between the definition found in the former section 71 and that found in … fact that the repeal of section 71 and the addition of the definition in section 2 were simultaneous, it is our opinion … the Legislature's failure to correct the reference to the definition of "local assistance" in section 54-a was …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 95-3
… a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the … a limited sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions, or any …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 98-4
… to of duties in connection with correction of errors) REAL PROPERTY TAXES AND ASSESSMENTS -- Correction of Errors (delegation of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If the … the duties of the tax levying body provided for in Real Property Tax Law, §554 in connection with correction of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… changes Reject - the voucher is terminated and cannot be resubmitted to workflow Approve - sends a voucher to the next …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleState Comptroller DiNapoli Releases School Audits
… and expenditure projections as well as the anticipated use of reserve funds to aid in future budget preparations. … officials have developed corresponding regulations, they do not require competition when procuring professional … services. Therefore, the policy and regulations do not indicate when or at what monetary threshold it is …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Oversight of Supportive Housing Falls Short
… mental illness, which found that a lack of monitoring by the state Office of Mental Health (OMH) allowed … and for health and safety violations to go uncorrected. “The Office of Mental Health can do more to monitor and … New Yorkers with mental illness,” DiNapoli said. “As the state embarks on an ambitious and necessary expansion of …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits