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Opinion 2005-6
… profit and serves a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St Comp No. 86-70, p 109; 1986 Opns St Comp No. 86-44, p 72 … in nature. Nonetheless, since our advisory legal opinions address issues arising under State law, we make no comment as …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 89-39
… issues discussed in the opinion. CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of insurance agency) -- Exceptions (remuneration and duties … town board member who is also an employee of the insurance agency with which the town contracts for insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 89-3
… into a 60-month installment purchase agreement with the State vendor. You note that total payments due under the … variance from the State contract because it gives the State vendor the advantage of offering an alternative … into a 60month installment purchase agreement with the State vendor …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL … in the contract between the town and the engineering firm with which the town contracts when the board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 88-41
… established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], … North Hempstead , 118 AD2d 542, 499 NYS2d 161; 1986 Opns St Comp No. 86-75, p 119; see also 2 McQuillin, Municipal … City of Newburgh , 116 AD2d 396, 501 NYS2d 369; 1986 Opns St Comp No. 86-75, supra ; see also 2 McQuillin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 88-40
… provides that moneys available for a joint service are held in the custody of the fiscal officer of one of the … moneys remaining at the conclusion of each year which are to be returned to each municipality. VILLAGE LAW, §5-510: … moneys remaining at the conclusion of each year which are returned to the municipalities must be equally divided. …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 88-68
… for subdivision approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application for … member whose interest as a neighbor is adverse to the applicant. Similarly, the disclosure requirements of General … of the officer or employee is adverse to those of the applicant. We also call your attention to the disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … but must disclose any interest in such a contract pursuant to General Municipal Law, §803 and should not participate in … Whether a member of a county governing board who also serves as an unsalaried …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 92-13
… was in the Court of Appeals decision of Burke v Kern , 287 NY 203. The Court stated as follows at p 213: The purpose of … this test, the Court upheld an amendment to the New York City Charter, enacted in a single local law pursuant to the City Home Rule Law, a predecessor of the Municipal Home Rule …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 95-7
… or town or towns in which such district is located is or are required to pledge its or their faith and credit for the … certain of the powers of the district commissioners are subject to review, approval and authorization by the town … of the powers of the improvement district commissioners are subject to a public hearing, a mandatory or permissive …
https://www.osc.ny.gov/legal-opinions/opinion-95-7XI.2.B Contract Numbering – XI. Procurement and Contract Management
… The New York State Office of the State Comptroller (OSC) has defined certain formatting … (see Section 2.B - New York State Contract Identifiers of this Chapter for additional information). This section … the minimum requirements for State agency creation of New York State Audit IDs for new contracts entered in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingUnified Court System Bulletin No. UCS-323
… unit on 04/01/2023; and Has a Payroll Status of Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation Leave or an Unpaid Military Stipend Leave on 04/01/2023; and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-323-april-2023-unified-court-system-ucs-longevity-bonus-jloState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… Comptroller Thomas P. DiNapoli. DiNapoli’s auditors found a range of problems from lowering job creation goals after … staff used to compile data to support their tax credit calculations. However, although ESD steadfastly maintains it … to provide evidence that new jobs met the 35-hour work week criterion, nor does it even collect this data. Instead, …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programState Agencies Bulletin No. 1470
… taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planState Comptroller DiNapoli Releases Municipal & School Audits
… were taxed more than necessary. Rye City School District – Payroll (Westchester County) District officials did not … Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (Monroe County) School officials did … detection. Farmingdale Union Free School District – Payroll (Nassau County) District officials did not properly …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 330
… to click the "OK to Pay " when the earn codes PGP or APG are reported on the Additional Pay panel. The payment … to receive. The agency failed to report the earn code APG (Adjust PGP Health Insurance Credit) when the PGP … earnings was originally reported. The original amount of APG was under reported. Procedure for reporting the earn code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… New York State Comptroller Thomas P. DiNapoli today announced that an audit of the New … New York State Comptroller Thomas P DiNapoli today announced that an audit of the New …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… Climate Resilience Roadmap put a minimum $6 billion price tag on protections against extreme weather over 10 years, but …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosNew Windsor Couple Plead Guilty in Connection With Theft of Over $3.4 Million Dollars From New York by Submitting False Medicaid Provider Claims
… on Thursday, Rohail Raja, age 45, of New Windsor, pled guilty in Orange County Court to Grand Larceny in the First … billing for Medicaid transports that either did not occur at all, or did not occur in the manner that demands … from the Office of the State Comptroller. Raja is the owner of Unique Class, Limo, Inc. and also acted as a high …
https://www.osc.ny.gov/press/releases/2026/05/new-windsor-couple-plead-guilty-connection-theft-over-34-million-dollars-new-york-submitting-false