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Opinion 96-8
… FEES -- Justice Courts (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of … by photo-monitoring); (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling cases which … -- Justice Court Fund (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 92-25
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire commissioners may adopt regulations authorizing a fire … the provisions of section 17611 of the Town Law preclude a fire district commissioner who is not a member of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 91-56
… time it was rendered. The opinion may no longer represent those views if, among other things, there have been … such a five-year period, it would be essential to define what is meant by "operative" and to apply a test therefor. … purposes of this section". If "liability" was intended to mean only outstanding notes or bonds, this proviso would be …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… would be read and images would be taken of the front and rear of the vehicle (to capture the license plates). E-ZPass … captures up to six images per vehicle (two front and four rear); however, the E-ZPass New York Customer Service Center (NYCSC) accepts only two (one front and one rear). The vendor capturing the images selects the “best” …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… The New York State Division of Human Rights (DHR) failed to properly investigate dozens of housing discrimination cases, undermining its mission to … are told they can report it to the state Division of Human Rights and that it will be investigated, but the … The New York State Division of Human Rights DHR failed to properly investigate dozens of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsSeaford Union Free School District – Capital Assets (2024M-112)
… complete report – pdf] Audit Objective Did Seaford Union Free School District (District) officials maintain complete … Did Seaford Union Free School District District officials maintain complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Opinion 96-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to an exemption because it is a representative of the State under CPLR, §1301. Generally, governmental entities are … acting in an official capacity nor for furnishing a transcript, certification or copy of any paper, document, map …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 95-20
… paid in Surrogate's Court proceedings seeking multiple relief) COURTS -- Surrogate's Court (filing fees for proceedings seeking multiple relief) SURROGATE'S COURT PROCEDURE ACT, §2402: Whether a … one filing fee or separate filing fees for each type of relief sought in a single proceeding seeking multiple relief …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Area #1 – IT Policy – Information Technology Governance
… the risk that data, hardware and software systems may be lost, damaged or compromised by unauthorized or inappropriate … given to certain individuals when there is a breach of the security of the system as it relates to private information. … with an encryption key that has also been acquired: (1) Social Security number; (2) driver’s license number or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… perjury, and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the … they can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to be provided by the contractor to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: 23 School Districts Designated in Fiscal Stress
… Twenty-three school districts statewide were designated in some level of fiscal stress under New York State … ending on June 30, 2021, down from 31 school districts in fiscal stress the prior year. “Fewer of New York’s school districts were scored as under fiscal stress in 2021, but the operational issues caused by the pandemic …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressOpinion 2000-1
… CONSTITUTION, ARTICLE VIII, §1; PUBLIC OFFICERS LAW, §18; VILLAGE LAW, §§4-412(3)(3), 5-524(7): As a rule, in the … of Brookhaven , 247 AD2d 109, 678 NYS2d 377; 1990 Opns St Comp No. 90-47, p 104; see also, e.g., Corning v Village … of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v Hamilton County , 235 AD2d 758, 652 NYS2d 402 [grand jury …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-52
… of this section, disclosure shall not be required in the case of an interest in a contract described in subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 88-67
… to fill a vacancy in the position of village attorney. We are informed that it is not contemplated that the partner or … §801), and none of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). Any … Law, violate the spirit and intent of the statute, are inconsistent with public policy, or suggest …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 96-9
… e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v City of Ontario , 92 Misc 2d 51, 399 NYS2d 379; …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-17
… incurred for completing college courses, such as a course leading to a degree in fire science, if the board of fire commissioners determines that the course provides, to a significant extent, technical training … courses of instruction" for firefighters. If the school or course is outside the county in which the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 92-10
… to the State Comptroller unclaimed moneys representing the principal amounts and accrued interest, if any, of matured, … evidencing an obligation to make any payment of the principal amount of a debt ..." (Abandoned Property Law, … or securities and any interest or other payment on or of principal, including the cash value of any security which has …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Regarding the procedure which the county board of supervisors may follow in investigating the possibility of civil liability in connection with this alleged misconduct …
https://www.osc.ny.gov/legal-opinions/opinion-95-4DiNapoli & NYC Make it Easier to Save for College
… New York's 529 College Savings Program Read or download the Direct Plan disclosure booklet here or go …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeOpinion 94-25
… for attendance at "meetings" of an emergency rescue and first aid squad, a fire police squad or the "executive … department or fire company, such as an emergency rescue and first aid squad, a fire police squad or the "executive … Board is authorized to make determinations of claims for benefits under the Volunteer Firefighters' Benefit Law (see …
https://www.osc.ny.gov/legal-opinions/opinion-94-25