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Opinion 95-23
… permit the statement by the town officer whose action gave rise or origin to a claim to be based on that officer's … the statement by the town officer whose action gave rise or origin to the claim may be based on that officer's … by a statement by the officer whose action gave rise or origin to the claim that he approves the claim and …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 93-33
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … LAW, §60(a): A publication entered as second-class matter at a post-office located outside the boundaries of a school … in a publication which is entered as second-class matter at a post office located outside the boundaries of the school …
https://www.osc.ny.gov/legal-opinions/opinion-93-33DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… New York State Comptroller Thomas P. DiNapoli, Genesee County District Attorney Kevin T. Finnell, and the New York State Police announced the arrest of Shannon Tiede, … stealing nearly $3,000 from the town and altering town records to cover her theft. “Ms. Tiede was entrusted to …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsOpinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Administration of Non-Competitive and Limited-Competition Contracts
… whether the Administration for Children's Services (ACS) properly awarded, extended, and renewed non-competitive … contracts with vendors. We also assessed the adequacy of ACS's monitoring of contractor services. The audit covered … years ended June 30, 2013. Background The mission of ACS is to protect and promote the safety and well-being of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… (WCB) Notice of Decision (EC-23 form) or WCB Notice of Award in Death Cases (EC-68 form); a letter of certification from the WCB, stating there are no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitOpinion 2002-9
… organization); (contribution to private organizations) PUBLIC CONTRACTS -- Contracts Not Requiring Competitive … pursuant to its authority generally to accept gifts for public purposes (see, e.g., Town Law §64[8]), may accept a … (see, e.g., Teachers Association, Central High School District No. 3 v Board of Education, Central High …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 92-54
… conflict of interest under General Municipal Law, article 18 (§800 et seq .), if a bank in which the appointee … General Municipal Law, §806(1) requires the town to have a code of ethics setting forth for the guidance of its officers … or economic impropriety (see, e.g. Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter of Tuxedo Conservation …
https://www.osc.ny.gov/legal-opinions/opinion-92-54State Agencies Bulletin No. 2353
… the employee has received the full non-taxable amount. CLE Cert Lic Exam Fee Reimburse This taxable CLEFR … union dues or garnishments. Tax Information: The TRT and CLE earn codes increase the employees’ taxable gross and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureState Agencies Bulletin No. 1664.1
… supersedes Payroll Bulletin 1664. Purpose To provide agencies with an updated list of unions that submit membership and dues transactions … unions do not currently have the capability to do so. Agencies will no longer be allowed to process union dues … To provide agencies with an updated list of unions that submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionUnified Court System Bulletin No. UCS-266.4
… To provide the Unified Court System with an updated list of those unions that submit membership and dues transactions … for union dues Background A recent internal review of the procedures for initiating and terminating payroll … requests for the initiation, cessation or modification of dues deductions must come from a union via electronic file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollOpinion 90-38
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of … use highway terminates when one or more residences or commercial buildings are occupied and are dependent upon the highway for access. We are in …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Opinion 89-14
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … 986(1) of the Real Property Tax Law which provides, in part, that: Every collecting officer shall deliver or upon … town, village or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Amusement Park and Fair Ride Safety
… and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, 2011 … offered at fixed-base amusement parks, the New York State Fair, and the many county fairs operated across the State are … Electronic Ticket Sales at the 2011 New York State Fair (2011-S-37) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyOpinion 91-21
… -- Compensation (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit to county, or to waive) COUNTY … Whether the chief fiscal officer of a county who serves as administrator …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 88-3
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State … of villages shall be paid to the state comptroller in accordance with the provisions of section twenty-seven of …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Opinion 89-49
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or … executor) SURROGATE'S COURT PROCEDURE ACT, §2402: In a proceeding for the appointment of an administrator …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 94 - 23
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two … TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located within two towns, if the proposed … If the area of proposed extension is within an adjoining fire protection district, the town board of the town within …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Selected Management and Operations Practices
… supported. Background NYPA began Energy Efficiency (EE) programs for its government customers in New York City … 1994. As of April 9, 2015, NYPA financed $1.8 billion in EE projects, which it claims will produce savings of $103.3 … and reported savings of $44.8 million. Key Finding EE savings in NYPA’s April 9, 2015 report were not always …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOpinion 2004-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4