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Opinion 96-2
… LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax refund) IMPROVEMENT DISTRICTS -- Library Districts (authority of village to charge library … ad valorem levy on benefited real property on behalf of a public library district created pursuant to a special act …
https://www.osc.ny.gov/legal-opinions/opinion-96-2DiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments … has so many fantastic restaurants where diners can enjoy authentic, delicious cuisine from everywhere in the world. …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyOpinion 90-50
… STREETS AND HIGHWAYS -- Improvements (municipal highway construction performed by State in connection with State … Department of Transportation to perform municipal highway construction in connection with State highway projects, the … board resolution authorizing the project and appropriating money therefor, would appear to be a reasonable method to …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 88-68
… approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application for subdivision approval … or employee is adverse to those of the applicant. We also call your attention to the disclosure requirements of General … self-interest, partiality or economic impropriety. We also call your attention to General Municipal Law, §805-a(1)(b) …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 90-41
… and having reached the above conclusion, we need not discuss whether the equal protection guaranties of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-29
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … mayor would not have a prohibited conflict of interest in a purchase of real property from the village industrial … however, holding that the "contract for sale, although in form concerning only the county, by implication also involves …
https://www.osc.ny.gov/legal-opinions/opinion-88-29NY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… in the U.S. to create an index that excludes or reduces holdings in the worst carbon emitters and shifts investments … estate investments, World Bank Green Bonds and private equity investments such as Invenergy, developers of a wind … an annual carbon footprint analysis of the Fund's public equity portfolio (16 percent lower overall emissions profile …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionOpinion 98-6
… 801, 802(1)(h), (2)(e), 803: A county supervisor would not have a prohibited interest in a contract with a firm of … Municipal Law, §802). If an interest in a contract is not prohibited, General Municipal Law, §803 requires, with … Municipal Law, §802(1)(h) provides that an interest is not prohibited in connection with a contract entered into …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 92-30
… against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with … GENERAL MUNICIPAL LAW, §§801, 802(1)(f), 803, 806: A member of a county governing board who also serves on the board of a not-for-profit agency does not have a prohibited interest in a contract between the …
https://www.osc.ny.gov/legal-opinions/opinion-92-30XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… years in order to comply with Internal Revenue Service (IRS) reporting requirements. On occasion, Business Units may … tax years in order to comply with Internal Revenue Service IRS reporting requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Mooers - Highway Asset Accountability (2020M-35)
… [read complete report - pdf] Audit Objective Determine whether Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Congregate Meal Services for the Elderly
… based on their utilization rates rather than on claimed food costs for the fiscal year ended June 30, 2016. DFTA … fiscal year ended June 30, 2016. Another submitted unpaid food costs from a prior vendor as part of its contract … of meals actually served. Immediately review the food costs for senior centers that provide less than the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyDirect Deposit for New State Employees
… S.5447 (Gounardes) - Requires the payment of salaries by direct deposit for state employees hired after January 1, … Memo Bill Text Status … Requires the payment of salaries by direct deposit for state employees hired after January 1 …
https://www.osc.ny.gov/legislation/direct-deposit-new-state-employees-1Long Island Association for AIDS Care
… LIAAC submitted to support the reimbursement for employee health insurance (i.e., medical and dental expenses). As a result, … (LINCS), which is self-insured for medical and dental insurance. The CEO of LIAAC also served as the CEO of …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careCoordinated Plan for ERS Tier 6 Members – Coordinated Plan for ERS Tier 6 Members
https://www.osc.ny.gov/retirement/publications/1530Career Plan for ERS Tier 2 Members – Career Plan for ERS Tier 2 Members
https://www.osc.ny.gov/retirement/publications/1508Non-Contributory Plan for ERS Tier 2 Members – Non-Contributory Plan for ERS Tier 2 Members
https://www.osc.ny.gov/retirement/publications/1506Basic Plan for ERS Tier 2 Members – Basic Plan for ERS Tier 2 Members
https://www.osc.ny.gov/retirement/publications/1505DiNapoli Calls for State Procurement Reform
… Comptroller Thomas P. DiNapoli today proposed changes to the state’s procurement practices in the wake of criminal … DiNapoli said. “The state funneled taxpayer money to quasi-government organizations, avoiding scrutiny and … and abuse. New York state must take credible steps to reestablish the public’s faith in government and address …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reform