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New York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of … savings program and unneeded reserves in that year. “New York City’s economy continues to expand, but the risk of … target of 15 percent. The Health and Hospitals Corp., the New York City Housing Authority and the Metropolitan …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownOpinion 88-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the proper method of computing interest on income executions served pursuant to section 5231 of the Civil Practice Law and Rules CPLR …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Examination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel … The initial contract, which was approved by the Office of the State Comptroller, required PMA to use reasonable … Instead, expenses were reimbursable on the basis of PMA’s actual cost. However, the contract extension, which …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expenses2015 Year End Report
… 31, 2015 were appropriate and complied with the New York State Workers’ Compensation Law and mandated fee schedules. …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportContract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssOpinion 90-64
… to a town park district is not subject to referendum. You have inquired as to the circumstances when a referendum …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 89-54
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund … a town may provide water improvements as a town function in the area of the town outside of any villages or in any portion of that area. Subdivision 8 of section 209-q …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 2006-8
… in an employee benefit accrued liability reserve fund to pay for lump sum “retirement awards” paid upon retirement to … district may use monies in an employee benefit fund to pay for awards paid upon retirement under collective …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2007-5
… of the cost of (1) the "construction, reconstruction or acquisition" of a specific or type of "capital improvement," or (2) the acquisition of a specific item or type of “equipment” … surveys relative thereto," as well as the contemporaneous acquisition of related "furnishings, equipment, machinery or …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 2008-2
… the interest in accordance with General Municipal Law § 803. In addition, the board member would have a prohibited … interest or prospective interest (General Municipal Law § 803 [1]). The written disclosure must be included in the … the contract, in accordance with General Municipal Law § 803, still would be required ( cf . General Municipal Law § …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 89-55
… AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power over promotions) LOCAL LAWS -- Transfer of Functions (delegation to chief of police of power over promotions) TOWN LAW, §§150, 152; MUNICIPAL HOME …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 97-22
… of trustees, may authorize the issuance of indebtedness to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose sole local …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 97-21
… §30(3): Section 263 of the Education Law does not operate to relieve public libraries from the requirement that annual … reports be filed with the State Comptroller pursuant to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 95-29
… sold assumed by the purchaser. This alternative, however, does not apply in the case of a sale to a public authority. …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 96-1
… GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital reserve fund, or by the … for the purchase of real property would not be subject to consent of the State Comptroller. You ask whether approval …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 98-6
… OF INTEREST -- Exceptions (contracts entered into prior to election to office); (consideration of $750 or less) -- Family … the sole proprietor if the contract was entered into prior to the time the supervisor was elected to office. Disclosure … be a prohibited conflict of interest if the company were to be awarded additional contracts while the supervisor is in …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 91-4
… -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire district without consideration) CONSTITUTIONAL … and Loans (transfer by village of firefighting equipment to joint fire district without consideration) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 2002-10
… or property" is defined for purposes of article 5-K to mean "any building, structure, district, area, site or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-13
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department … expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 2000-12
… governing board of each county, city, town, village and school district to adopt a code of ethics setting forth for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12