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Opinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund … establish for acquisition of development rights for open space preservation); (referendum requirements in connection …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… at request of adjacent property owners based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal Limited Use Highway (effect of existing residences occupied for part of … Whether the highway may be so designated if there is sporadic usage …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… for recording a duplicate original to the recording officer and pay the recording fees due that officer. This statute, however, expressly provides that its … instrument and sets forth the duties of a recording officer to whom a proper discharge of mortgage is offered for …
https://www.osc.ny.gov/legal-opinions/opinion-90-30NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to the town. Towns are authorized to establish and extend water districts upon petition of a prescribed number of owners of taxable real …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2009-2
… as a part of the general levy for town purposes ( see 1989 Ops St Comp No. 89-54, at 122; 1986 Ops St Comp No. 86-45, at 74). 2 Town Law § 209-q (13) (a), … area of the town outside of any villages ( see e.g . 1987 Ops St Comp No. 87-27, at 43; Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-77
… is in reply to your letter in which you inquire whether a school board member, who is also the salaried director of a … school district for purposes of article 18. Further, the school board member would have an interest in that contract … not have a prohibited interest in contracts between the school board and the local council (see Stettine v County of …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli Releases State Audits
… following audits have been issued: Development Authority of the North Country (DANC): Oversight of Procurements and Loan Programs (2015-S-3 ) Auditors … DANC could improve its operations, specifically in terms of procurement reporting and determining reasonable cost. New …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsOpinion 96-4
… take back a purchase-money note secured by both a first mortgage on the property and a fund created by the buyer and … does not authorize a village to take back a purchase-money mortgage). Therefore, whether the village may enter into a … local law authorizing itself to take back a purchase money mortgage in connection with the sale of village real …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… of a county sewer district) COUNTY LAW, §§215(5), (6); 275: Pursuant to County Law, §215, real property acquired for … for the sale of the property of a county district. Section 275 of the County Law makes specific provision for the sale … a water authority or a joint water works system. Section 275 provides that such a sale is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask whether the district also may charge a fee to persons utilizing the services of the ambulance district and … to fix a schedule of fees or charges to be paid by persons requesting use of ambulance district facilities, …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… in the opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES -- Court Fees (fees for certificate of adoption or certified copies of orders of … are authorized to be charged by a Surrogate's Court for certificate of adoption or for certified copies of orders of …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 94-4
… an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an … p 191). Since there is no requirement in section 118(1) for an original signature, it is our opinion that the … §119[1]). Finally, we note that because of the potential for theft or misuse, the use of signature stamps should be …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2004-2
… whether a town is prohibited from entering into a contract for the purchase of gravel from a vendor who may obtain at … member. The vendor leases the property from the spouse for "fair market value," and has the right, but not the … municipality that they serve (General Municipal Law §801). For purposes of article 18, a "contract" includes any express …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) Budgets and … payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… and chart of account information is used on the expense report. To ensure travel and expense reimbursements are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds for her personal use and must pay back $46,646 in restitution. Her thefts were brought to … Sheriff Ronald Spike for helping us to bring this former clerk to justice.” “Finding justice where a public official …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsDiNapoli: Drastic State Revenue Shortfall in April
… declines occurred for New York in April as a result of the COVID-19 pandemic and the three month extension of the state income tax filing deadline. All governmental … order to maintain budget balance. The budget is deemed out of balance if actual tax receipts are less than 99 percent of …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilDiNapoli Statement on Charges Against Former Delhi Village Clerk
… charges filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint … charges filed against a former Delhi village clerk for theft of public funds …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkRefunding of State Bonds
… on the call premium that may be reserved to the state for the purposes of redeeming or refunding state bonds. Memo … on the call premium that may be reserved to the state for the purposes of redeeming or refunding state bonds …
https://www.osc.ny.gov/legislation/refunding-state-bonds