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Opinion 90-7
… the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification by municipality of employees of … by the city. March 29, 1990 William W. Oliver, Esq., Deputy Corporation Counsel City of Schenectady …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-10
… in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission) … Whether a town may establish a joint human rights commission for the portion of the town located outside …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-5
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … for open space preservation); (referendum requirements in connection with establishment for acquisition of … for open space preservation); (investment of monies held in) -- Deposits and Investments (of monies in capital reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… authorizes a town to temporarily discontinue snow and ice removal and maintenance of highways so designated from … and commercial buildings remain accessible, including to emergency vehicles, even when the owners are not physically … only to the temporary discontinuance of snow and ice removal and maintenance of seasonal limited use highways and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction of mortgage) CIVIL PRACTICE LAW AND RULES, §§8017, 8021; SOCIAL … clerk is entitled to a fee for recording a satisfaction of mortgage where the county department of social services is …
https://www.osc.ny.gov/legal-opinions/opinion-90-30NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… Thomas P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph … Thomas P DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 89-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a county clerk may charge additional fees for the filing of a notice of pendency if the notice affects more than one parcel of real property …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2009-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … one percent of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Comptroller DiNapoli Releases State Audits
… NYSERDA's accounts receivable balance was attributable to a deferred collection schedule established in October 2011 by … service costs. State Education Department (SED) : Hear 2 Learn PLLC, Compliance with Reimbursable Cost Manual … Program: State Financial Aid at Barnard College (2015-T-1) Auditors determined that Barnard was overpaid $106,333 …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsOpinion 96-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (disposition of … FUNDS -- Budget Procedures (authority to supersede in village); (disposition of proceeds of sale of property) … a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of … must be approved by a majority of the qualified electors in the sewer district. A county sewer district is an … real estate, easements, rights of way, and other interests in real estate necessary to accomplish the purposes of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 93-26
… the town has formed an ambulance district and contracted with a not-for-profit corporation for the provision of … personnel to operate district-owned vehicles in connection with providing ambulance service within the district. The … inter alia , to contract on behalf of the district with one or more qualified organizations for the operation, …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… or for certified copies of orders of adoption. This is in reply to your correspondence in which you requested our … This is in reply to your correspondence in which you requested our …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 94-4
… rise or origin to a claim may be executed by a signature stamp affixed with the intent to execute the statement, … or may contain a signature affixed by a signature stamp. Town Law, §118(1) provides that, with certain … have concluded that a town justice may affix a signature stamp upon his or her docket books (30 Opns St Comp, 1974, …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2004-2
… For purposes of article 18, a "contract" includes any express or implied claim, account or demand against or …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State … is within the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust … entries for payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… and chart of account information is used on the expense report. To ensure travel and expense reimbursements are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… funds for her personal use and must pay back $46,646 in restitution. Her thefts were brought to light during a … Spike’s office. Brown, 49, admitted before Judge Cook in Yates County Court that she stole cash payments made to … when Brown resigned. She pleaded guilty to Grand Larceny in the 3rd degree as a public corruption crime, Corrupting …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsDiNapoli Statement on Charges Against Former Delhi Village Clerk
… the public by allegedly writing $4,788 in village checks to herself for her personal use. She now faces grand larceny charges. Thanks to my investigators and auditors and their work with the New …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkRefunding of State Bonds
… /S.5442 (Pretlow/Krueger) - Signed as Chapter 102 of the Laws of 2025 – Removes the three percent limit on the call premium that may be reserved to the state for the purposes of redeeming or refunding state … Removes the three percent limit on the call premium that may be …
https://www.osc.ny.gov/legislation/refunding-state-bonds