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Opinion 89-6
… -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, §190.60: A fine imposed following … to the locality and not to the State. January 31, 1989 NYS Division of the Budget … Whether a fine paid into the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6DiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… unemployment. DiNapoli’s office also has a self-assessment tool that allows local officials to calculate fiscal stress … and future financial assumptions. Officials can use this tool to assist in budget planning, which will continue to be especially important in …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressVillage of Altamont – Justice Court Operations (2016M-199)
… 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, which has approximately 1,720 … an elected five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Town of East Greenbush – Justice Court Operations (2016M-60)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … January 1, 2014 through June 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Unified Court System Bulletin No. UCS-215
… of OSC’s automatic processing of the April 2015 UCS Salary Increase (Bargaining Units 87, 86, 88, CT, SA, SD, SG, … employees in Bargaining Units SD and SK provide for a salary increase of two percent (2.00%) or $1000, whichever is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-215-april-2015-state-new-york-unified-court-system-ucs-salaryOpinion 88-32
… This opinion represents the views of the Office of the State Comptroller at the time it was … the public of the name, office, address, office phone number, and office hours of the town clerk. You have asked … advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 2002-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … AND SEWER SYSTEMS -- Contracts (cooperation agreement to combine two village sewer departments) STREETS AND … of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Comptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… NEW YORK – Attorney General Barbara D. Underwood and State Comptroller Thomas P. DiNapoli … before re-locating to its current location in Lynbrook, NY, for defrauding the New York State Medicaid program out of … into an unlawful kickback arrangement with a former hospital employee to steer prescriptions to Value. As part of …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… from QVC, Dollar General, Walmart, Amazon and Pampered Chef. To conceal her crimes, she stopped recording cash …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York City), and towns, as well … villages. While AIM payments to cities are made at various times throughout the year, towns and villages receive their …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaOpinion 2004-8
… establish a reserve fund for direct cash reimbursements by the village for health care benefits of its officers and … reimburses employees for health care expenses not covered by insurance. You ask whether the village may establish a … corporation may supplement medical insurance coverage by direct cash reimbursements for specified non-covered …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Village of Poquott – Justice Court Operations (2019M-214)
Determine if the Justice Court properly accounted for court funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/poquott-justice-court-2019-214.pdfTown of Sweden – Justice Court (2014M-318)
… audit was to review the processes and procedures for the Courts financial operations for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Opinion 98-3
… defined in General Municipal Law, §800(2) as any "claim, account or demand against or agreement with a municipality, …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 94-4
… of execution of officer's statement) TOWN BOARD -- Powers and Duties (requiring original signatures on vouchers) TOWN COMPTROLLER -- Powers and Duties (requiring original signatures on vouchers) TOWN … comptroller, is presented to the board or the comptroller and is audited and allowed. Section 118(1) further provides …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 99-11
… recognition of long-time service - framed municipal bond) PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to … LAW, §§1709, 1804; STATE CONSTITUTION, ARTICLE VIII, §1: A school district, as part of a personnel management program, … may present a framed, cancelled bond issued by the school district to retiring teachers as a token of …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 88-38
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … provides: "The clerks of the appellate divisions of the supreme court and the clerk of the court of appeals are …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 90-39
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (by town on behalf of … behalf of a fire district on properties which are exempt from fire district taxes to defray the cost of specialized … a "special tax" on various properties which are exempt from fire district taxes to defray the cost of specialized …
https://www.osc.ny.gov/legal-opinions/opinion-90-39City of Long Beach – Budget Review (B23-7-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Key Findings The City’s proposed budget includes a tax levy of $59.9 million, which is $5.5 million above the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Town of Seneca Falls – Justice Court (2013M-89)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89