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Opinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … establish fund to pay tax certiorari claims) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority … be required for the payment of judgments or claims arising out of certiorari proceedings "for the tax roll in the year …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 98-11
… timely. As a general rule, a payment in an envelope with a postmark dated after the penalty-free period is not … payment). Section 925, however, must be read together with Real Property Tax Law, §925-a. Section 925-a provides …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 89-51
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (additional payments for the … items of cost, including the cost of extra equipment, and that a town is without authority to make payments in …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 95-10
… (duty of town to erect fences around certain cemeteries and burial grounds) TOWN BOARD -- Powers and Duties (erection of fences around certain cemeteries and … of its use by town residents for fourteen years. In the case of a cemetery in the second class described in section …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Oversight of Drug Disposal
… practice alternative, and further reinforced this policy in its updated 2017 Guidance for Proper Pharmaceutical … The disposal of unused and unwanted controlled substances in New York State is regulated at the federal level primarily … drugs. However, there are improvement opportunities in some of their pharmaceutical management practices. While …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOpinion 91-63
… or employee has an interest in any contract with his or her municipality if he or she receives a direct or indirect …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 91-60
… conflicts of interest) CONFLICTS OF INTEREST -- Disclosure of Interest (authority of State Comptroller to … below 50,000, such as your city, are not required by statute to file such forms. This Office has previously … the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 2004-2
… supply of goods and services by the board member's spouse. You ask whether a town is prohibited from entering into a … not the obligation, to remove gravel from the property. You indicated that neither the town board member nor the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Resources and Responsibilities: New York State’s Environmental Funding
… On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental … the fund declined, resulting in a climbing fund balance (see Figure 4). The reduction in disbursements is due in part …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingCambria Housing Authority – Financial Management (2015M-316)
… August 24, 2015. Background The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The … Tenant files did not contain documentation indicating how the Authority calculated rental amounts. The Authority did not have evidence that it always conducted an annual income recertification for …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316State Agencies Bulletin No. 1035
… Purpose To remind agencies that earnings code CFR (CLEFR) should be used for the taxable fringe benefit CLEFR and how it will be applied to certain employee’s taxable income & … should be used for the taxable fringe benefit CLEFR and how it will be applied to certain employees taxable i …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1035-certification-licensure-and-exam-fee-reimbursement-clefr-2010DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. … to help them understand the signs and symptoms early on,” DiNapoli said. “Failure to do so can have devastating …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffOpinion 2008-2
… or employee has an "interest" in any contract with his or her municipality if, among other things, the officer or … interest generally must be disclosed in writing to his or her immediate supervisor and to the governing body of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Health and Safety of Children in Foster Care
… Services (ACS) takes sufficient steps to ensure the health and safety of the children placed in foster care. The audit … Background ACS is responsible for ensuring the safety and well-being of New York City children who have been placed … August 31, 2016, ACS contracted with 32 such agencies and reimbursed them for the care provided to the children. …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careOpinion 98-4
… of this opinion, we will discuss only State statutes. You may wish to contact the county attorney's office with …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 97-19
… nonetheless, would still be required to disclose his or her interest in the contract in accordance with General …
https://www.osc.ny.gov/legal-opinions/opinion-97-19State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and records is inadequate because it primarily relies on the clerk to perform the review procedures. Also, auditors … between 11 and 69 days after the collections. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. Hauppauge Union Free School District – … Central School District – Information Technology (IT) Assets and Network Access (Herkimer County) District … auditor to perform a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… Financing options, see the DOB Budget Policy and Reporting Manual and Forms . Note: If an agency has an extended term … the aforementioned dollar level.” IMPORTANT CONSIDERATIONS Capital Equipment Equipment of a capital nature is generally purchased outright with monies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionOpinion 98-15
… -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) … Law, §119-dd(4) and such sale is not subject to the permissive referendum requirements of Town Law, §64(2). You … to General Municipal Law, §119-dd(4) is subject to the permissive referendum requirements of Town Law, §64(2). Town …
https://www.osc.ny.gov/legal-opinions/opinion-98-15