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Opinion 94-20
… 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. REAL PROPERTY TAXES AND ASSESSMENTS -- … AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for "extraordinary …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 2008-2
… proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. If the contract was entered … proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. You … a contract under which the members business delivers road salt to the town …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up) (2020-F-6) 30-Day Response
To determine the extent of implementation of the five recommendations made in our initial audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f6-response.pdfComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … "The taxpayers of Monroe County deserve better. I thank Attorney General Schneiderman for working with my office to … are awarded fairly and without special treatment," said Attorney General Schneiderman. "Today's guilty plea …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… initial audit report Restrictions on Consecutive Hours of Work for Nurses (Report 2017-S-14 ). About the Program The … – referred to as the Restrictions on Consecutive Hours of Work for Nurses Law (Law). Effective July 2009, the Law limits the consecutive hours of work by Registered Nurses (RNs) and Licensed Practical Nurses …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Eaton No. 1 Fire … The purpose of our review was to assess the Eaton No 1 Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fLocal Government – 2023 Financial Condition Report
… Remain in Strong Condition Real property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for … revenue ($90.5 billion) for local governments outside of New York City. School districts, towns, and villages received …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentOpinion 2001-4
… the opinion. TOWN ASSESSOR -- Compensation (fixed amount for specified services plus hourly rate for revaluation work … TOWN LAW §27(1); MUNICIPAL HOME RULE LAW §10(1)(ii)(a)(1): A town board may supersede Town Law §27(1) and provide … for duties performed in connection with a revaluation. When compensation is paid in this manner, the duties to be …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4DiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… friends. New Yorkers deserved better. Today's conviction is another important step in our efforts to clean up New York … a series of personal purchases, including at Macy's, where he used a portion of the funds to purchase a $750 Louis …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… should do more to collect fines from those who violate its rules,” DiNapoli said. “With trains bursting at the seams and … its own fines, it risks sending the message that its rules are made to be broken. While we applaud the changes … and adjudicates summonses for violations of NYC Transit rules such as fare evasion ($100), graffiti or scratchiti …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedTown of Barton - Highway Asset Accountability and Procurement (2019M-8)
… to safeguard assets. Determine whether Town officials used a competitive process to procure highway goods and … Key Recommendations The Superintendent should: Maintain an inventory list for non-insurable assets, report to the Board … sold and ensure all scrap metal is adequately secured and sales proceeds are recorded and accounted for. Compare fuel …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Oversight of the Pesticide Reporting Law (2017-S-57)
To determine the accuracy and completeness of the Department of Environmental Conservation’s (Department) pesticide reporting database from self-reported ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s57.pdfOversight of Mental Health Education in Schools (2020-S-63) 180-Day Response
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63-response.pdfOpinion 95-10
… (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … of chapter 386 discloses no discussion of the intended meaning of the provision. No discussion of this provision … excess of $300 and it is to be paid by taxes levied in the fiscal year in which the expenditure is to be made, or paid …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 92-39
… the water or sewer district. At such election each tenant by the entirety, tenant in common and joint tenant owning taxable real property within the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Processing of Sexual Offense Evidence Collection Kits
… if the Division of State Police’s (Division) Crime Laboratory System (CLS) processed Sexual Offense Evidence … enforcement agency collects it and sends it to a forensic laboratory to be analyzed and to potentially develop a DNA … submit any untested kits in their possession to a forensic laboratory by December 28, 2017 for analysis. The amendment …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsOpinion 2002-1
… This is in reply to your request for our opinion as to a number of issues arising in connection with a service award … A number of issues arising in connection with a service award …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1Opinion 98-5
… proceedings. Based on the foregoing, the submission of a voucher to a county social services department for payment of … recipient would constitute a "contract" because the voucher is a claim, account or demand against the county (see … be deemed to have an "interest" in that contract if the voucher is submitted by a partnership of which the coroner is …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … payments proposed to be made to town employees. You state that the town has established a self-insured health … gift of town funds in violation of Article VIII, §1 of the State Constitution. Town Law, §27(1) provides that salaries …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 97-26
… Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon dissolution of zone assessment) -- Dissolution (disposition of property upon …
https://www.osc.ny.gov/legal-opinions/opinion-97-26