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Opinion 94-1
… salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]), … as provided in Municipal Home Rule Law, §34 (Heimbach v Mills, 67 AD2d 731, 412 NYS2d 668). It is well settled, …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 94-14
… Powers and Duties (authority to finance projects located outside the municipality for whose benefit the agency was … assistance in respect of any project located wholly outside the municipality for whose benefit the IDA was … development "related to" an earlier project developed outside the municipality for whose benefit the IDA was …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 90-47
… in both his individual and official capacities. The litigation disputed the town board's designation of a private … Law, §189. The acts complained of occurred, and the litigation was commenced, while the superintendent was in …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 90-2
… Powers and Duties (contract for library services with, or grant to town library) EDUCATION LAW, §256: A village may … those already available to all town residents, or may grant moneys to the town library. We are in receipt of your … town within which the village is located (see 1970 Opns St Comp No. 70-502, unreported). Although a village may …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 90-1
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) … LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … a local government, by local law, may authorize a gift to another public corporation in furtherance of a public purpose …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 89-22
… at an intersection of a town highway and a county road located outside a village, the town has a responsibility … within a town, between (1) a town highway and a county road and (2) two county roads. You also ask whether a town is … of villages, on or at specified entrances to any county road or town highway designated by the town board a "through …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 88-47
… New York City Charter and Administrative Code ( L.K. Land Corp. v Gordon , 1 NY2d 465, 154 NYS2d 32, cert den sub nom Greenfield v L.K. Land , Corp., 352 US 989, 77 S Ct 387, 1 L ed 2d 368). In rejecting … Charter and Administrative Code discussed in L.K. Land Corp. , supra , section 1422 of the Real Property Tax Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 89-18
… required basic course of assessors' training) TOWN ASSESSOR -- Training (reimbursement for wages lost from … TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job while attending … a town may not reimburse an appointed or elected assessor for wages lost from his or her regular job while …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 91-42
… custody of moneys presently held by the fire department for the acquisition of firefighting equipment. The moneys … §10-1008). Moneys paid to the village fire department as, for example, membership dues, foreign fire insurance tax … funds from the department to the village treasurer for investment purposes. While municipal corporations are …
https://www.osc.ny.gov/legal-opinions/opinion-91-42DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… The New York State Common Retirement Fund has purchased an additional $20 million in Israel bonds offered by … Bonds have provided New York state’s pension fund with an attractive yield over the years. The bonds purchased by … The New York State Common Retirement Fund has purchased an additional $20 million in Israel bonds offered by …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in … and various other sections of the State Finance Law. The New York State Financial Cycle. New York State Financial Accounting using the budgetary … responsibility for prescribing methods of accounting New York State Financial Cycle New York State Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewXIX.1 Overview – XIX. Project Costing (PCIP)
Projects are established in SFS to serve a multitude of business processes for State Agencies including facilitating billing to the Federal Government tracking capital spending cost and other various business needs
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Process and Document Preparation: When an employee returns a State-issued check resulting from … the expenditure will initiate the process. This may occur when an employee receives a State-issued check that the … When an employee returns a Stateissued check resulting from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… The purpose of this section is to provide guidance to Business Units related to the process for correcting payments … purchase orders affected. Therefore, it is important for Business Units to correct these errors upon detection. With … implementation of the Statewide Financial System (SFS), Business Units will no longer liquidate payments directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… fight public corruption." To date, DiNapoli’s audits and investigations have led to over 150 arrests and the ordered … Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.state.ny.us, or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksXV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – … The Fiscal Year period in the Statewide Financial System SFS is April 1 March …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… was sentenced today for claiming simultaneous work hours at two public school districts, according to an audit and investigation released by State Comptroller … today in Erie County Court to five years probation, 100 hours of community service and $18,229 in restitution, which …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianWhen Employees Retire – When Employees Retire
… Information about when an employee applies for retirement and the employers …
https://www.osc.ny.gov/retirement/employers/when-employees-retireReview of the Enacted Budget: State Fiscal Year 2021-22
… 61 CRSSA (Emergency Rental Assistance Program) 801 Food 362 Transportation 476 CARES 47 CRSSA 429 … preparedness and administration and related programs. Food reflects funding for child nutrition and emergency … to provide grants to restaurants that offer meals or food to people within distressed or underrepresented …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Economic Impact of Tariffs – Federal Funding and New York
… consumers. Over the course of 2025, tariff levels were in flux; 43 executive orders were issued modifying tariffs on … for consumers are likely to remain elevated throughout 2026 . Impact on U.S. Trading Partners With the initial … ahead of the tariff implementation date. From January to March 2025, imports of goods totaled $948.1 billion, an …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffs