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Opinion 91-56
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Termination … AUTHORITIES LAW, §2828: The term "liabilities", as used in Public Authorities Law, §2828, includes bonds, notes and, … You ask whether the term "liabilities", as used in section 2828 of the Public Authorities Law relative to …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 96-6
… concern with overall financial well-being or success of company) PUBLIC CONTRACTS -- Policies and Procedures … who lends money to the owners of a plumbing supply company would not necessarily have an "interest" in contracts between the municipality and the company. In reaching this conclusion we reasoned that: …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Opinion 88-67
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law … of village attorney, the mayor does not have an "interest" in the employment contract within the meaning of General Municipal Law, §800(3) if the mayor's …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 98-16
… which will not reasonably be required to pay any such judgment or claim, may be returned to the general fund at any … which will not reasonably be required to pay any such judgment or claim shall be returned to the general fund on or … which will not reasonably be required to pay any such judgment or claim, may be returned to the general fund at any …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 96-9
… for signing incentive for highest ranking subordinate) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (signing …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that … TCIDA’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain required … not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringOpinion 95-25
… State Finance Law provides for an annual apportionment and payment of State aid to counties, cities, towns and villages …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 95-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking multiple relief) … in a single petition or files a separate petition for each form of relief sought. Rather, as the courts have noted, …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 90-8
… which are inconsistent with general laws (N.Y. Const., Art IX, §2[b][2]; see also Municipal Home Rule Law, §40; …
https://www.osc.ny.gov/legal-opinions/opinion-90-8State Comptroller DiNapoli Releases Audits
… Districts Law allows reduced property tax bills for land in agricultural production by limiting the property tax … Assessment Value (AAV). Auditors identified an error in the Tax Department's calculation in 2006 that caused subsequent years' AAVs to be incorrect, …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… New Yorkers can open an account and if they already have one can contribute and deduct up to $5,000 from their … continues to rise." Six new investment portfolios have been added to the Direct Plan's three age-based … Services, Inc., Ascensus Broker Dealer Services, Inc., nor any of their applicable affiliates insures accounts or …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 2007-7
… bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC OFFICERS AND EMPLOYEES -- Retirement … at home or direct contact at the grocery store or in the gym, whether at night or on the weekend. In each of these … those hours spent at home, at the grocery store, or at the gym in anticipation of a possible or even “likely” …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 90-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … You ask whether a county treasurer may pay out court funds upon being served with a copy of a court order, … purpose ( Travelers' Ins. Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v Board of Education of …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 89-24
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-89-24South Lewis Central School District – Conflicts of Interest (2021M-3)
… were employed by corporations that were awarded contracts for the District’s capital project. They both worked on the … conflict of interest disclosure forms and procedures for consulting with legal counsel when appropriate, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… and the state. With increased danger due to aging infrastructure, weather events triggered by global warming … prioritization of funding and better oversight of critical capital assets is essential." The New York State … and Managing the Risks," go to: http://www.osc.state.ny.us/localgov/pubs/research/dam-infrastucture-2018.pdf To …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 91-46
… of County Law, §201. You ask whether 1984 Opns St Comp No. 84-45, p 55 still represents our views in light of … the provisions of County Law, §201, would not be precluded from increasing the salary of a county clerk during his or …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli Report Examines Troubling Child Poverty Trends
… measures expired, the problem got worse. The state and federal government have the solutions to lift more children … they are in a household with income that is 50% below the federal poverty line. An individual or household is … relief measures included expanded benefits under the Child Tax Credit (CTC); enhanced food benefits (SNAP); and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsOpinion 93-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … be given for activities performed during the individual's regularly assigned work periods". Thus, although a local …
https://www.osc.ny.gov/legal-opinions/opinion-93-16