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Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the elective office of fire district treasurer may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… Schuyler County Sheriffs Department Payroll Civil Fees and Bail …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Opinion 89-21
… of the highway, regardless of whether the trunk of the tree is located within the highway. Thus, in our opinion, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-21DiNapoli: Former Pennellville Fire Chief Pleads Guilty
… to prevent such thefts. I thank the New York State Police and Oswego County District Attorney Gregory Oakes for … Gregory Oakes. “With the assistance of the New York State Police, we were able to hold Mr. Royal accountable and obtain … on the public's behalf.” Royal, 55, admitted gassing up at the VFA pump and using his chief’s truck for his …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… claims suggest that most of New York City’s job gains over the past decade have been lost due to the economic … claims suggest that most of New York Citys job gains over the past decade have been lost due to the economic …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionOpinion 88-77
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit … a school board member who is also the salaried director of a local council for the arts would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 93-5
… New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; Consolidated Edison Company of New York v …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 88-19
… AND PROCEEDINGS -- Authority To Institute (by town to challenge establishment of private landfill) TOWNS -- Powers … to maintain any action or proceeding which is brought to challenge a determination made by the Department of …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 97-3
… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, … Tax Law does not authorize a village to waive interest and penalties on taxes which became a lien prior to January …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 88-36
… the courts. It is for the Legislature, not the courts, to change or limit the rule if such change seems wise." Thus, a sheriff was held to be personally …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 90-32
… of highway machinery, tools, implements and equipment, then an expenditure in excess of $100,000 therefor would be …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… only for the subway and buses but for the Long Island Rail Road and Metro-North Railroad as well, is a challenge that … In June, weekend ridership on the Long Island Rail Road and Metro-North Railroad averaged about 94 percent and … could lose $500 million per year if regular commuting days range between one and two days per week. Tax revenues, …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Broome , Candor Fire District , County of Clinton Industrial Development … Agency , Dutchess County , Genesee County , Georgetown Fire District , Greene County , Hewlett Bay Fire District , Long Lake Fire District No. 1 , Town of …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or U.S. Department of Education due to: Excessive cash balances on deposit that … the award. SINGLE PAYMENT VOUCHER To generate a refund of federal funds by check to the U.S. Treasury or U.S. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryOpinion 98-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … Safety for chapter 844 of the Laws of 1964, 1964 New York State Legislative Annual, p 419; 1964 Opns Atty Gen p 39). …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 92-48
… improvement financed by the issuance of outstanding obligations need not establish a mandatory reserve fund if … or equipment, or to pay debt service on outstanding obligations issued to finance any capital improvement or … with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Continuing Crisis: Drug Overdose Deaths in New York
… Executive Summary After trending upwards for over 10 years, New York’s drug overdose deaths and death rates … rates were higher than the statewide average (25.4) in 10 of 15 counties for which there are data; the highest rate … more than doubled from 2010 to 2020, as shown in Figure 5. 10 Ten of fifteen counties have 2020 rates above the …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkOpinion 88-41
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns … town function. The town board may acquire property for use in conducting such programs and contract with a private … presentation of such programs with town property. This is in response to your letter concerning the expenditure of town …
https://www.osc.ny.gov/legal-opinions/opinion-88-41XII.6.A Paying Another State Agency – XII. Expenditures
… This section informs New York State Business Units how to process vouchers to another Business Unit in the … processes are billing scenarios with explanations as to how Business Units will use the SFS to create transactions … - Requesting a Special Use Vendor ID for instructions on how to request a Special Use Vendor ID. Refer to Section 5 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyBrownfield Cleanup Program
… Program, 1 owners of contaminated properties in the State were held liable for cleanup costs, regardless of when … sites is not a requirement of the program, DEC officials state that remediation of sites makes them more attractive to … to secure voluntary agreement with responsible parties to fund the investigation and cleanup without success, the State …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-program