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Comptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… prioritized making it easy for New Yorkers to claim what is rightfully theirs and partnering with local officials like … be transferred to the Comptroller's office if there is no activity in an account for a period which is typically three years. DiNapoli serves as the custodian of …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsIX.6.B OSC Draw Procedures – IX. Federal Grants
… contract whereas for non-managed grants the contract is “PENDING”. This status determines whether transactions … bills are approved, a corresponding Accounts Receivable is generated. For more detailed information on billing, see … requests by OSC BSAO and could have reporting impacts. It is essential that anyone responsible for inputting these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresComptroller DiNapoli Releases State Audits
… identified. Office of Court Administration: Reporting on Foreclosure of Real Property Funds - Kings County (Follow-Up) … referees did not always properly report and account for foreclosure funds. Additionally, ten of the 77 referees …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsOpinion 2004-2
… gravel vendor) -- Purchase and Sales (purchase of gravel from vendor leasing real property from spouse of board member) GENERAL MUNICIPAL LAW §800(3): … spouse is leased to a vendor which supplies gravel from the property to the town, and (1) the lease was entered …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 91-21
… of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit to county, or to waive) COUNTY LAW, §§201, 215(3); … a county who serves as administrator of an estate pursuant to section 1219 of the Surrogates Court Procedure Act SCPA …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 96-9
… both salary and fringe benefits (see, e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v City of …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 94-8
… for office) PUBLIC OFFICERS AND EMPLOYEES -- Deputy (need to meet qualification for principal office) - - Eligibility … TOWN LAW, §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire … must meet the same requirements as those applicable to the fire district treasurer. You ask what are the …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Opinion 2007-6
… and the other compensation , as defined in subdivision two of this section, of the permanent full-time head of the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 88-27
… 397 [1976]). Moreover, prior to the 1977 amendment, it was settled that the rights of a disabled firefighter vested at …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 92-42
… is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 29 Opns St Comp, 1973, p 122). It …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 2002-1
… opinion. REFERENDUM -- Mandatory (content of proposition to establish a service award program for volunteer … -- Service Award Programs (content of proposition to establish); (procedure to amend) GENERAL MUNICIPAL LAW §§216(1), (2), (3), 217: When …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1XIV.13.A Overview – XIV. Special Procedures
… requires the State to pay vendors promptly (within 30 days of the Merchandise/Invoice Received (MIR) date for most vendors, 15 days for qualified Small Business … Payment Interest (PPI) or Late Payment charges. A number of factors are considered to calculate the PPI on a payment. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewLicensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s … is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately … To determine whether the State Education Departments Bureau …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOpinion 97 - 12
… however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … disclosing any confidential information acquired in the course of his or her duties as secretary to the planning … from disclosing confidential information acquired in the course of his or her official duties or using such …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 91-60
… with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other … ), we believe that the conclusion in Opn No. 91-2, supra , is equally applicable to officials of political subdivisions. … 75). Article 3 does not prescribe how the Comptroller is to conduct an audit ( cf . Ronan , supra , pertaining to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. … called to suppress. We also concluded, however, that the best course of action for fire district officials may be to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 90-42
… in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) … is entitled to a fee of ten dollars for each in rem tax foreclosure list filed by a tax district therein. In any …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Prompt Payment
… the prompt contracting law, allows the accrual of interest for a period of time a payment is delayed due to the fund or … the prompt contracting law allows the accrual of interest for a period of time a payment is delayed due to the fund or …
https://www.osc.ny.gov/legislation/prompt-paymentTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… Town of Hornellsville (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period … Town of Hornellsville Town officials properly distribute foreign fire insurance FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Opinion 92-1
… securities); (submission of securities in excess of amount to be withdrawn); (substitution of certificates of … §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the withdrawal of retained percentages when proper … with withdrawal of amounts retained from payments to contractors …
https://www.osc.ny.gov/legal-opinions/opinion-92-1