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Opinion 92-35
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … each owner of real property upon which taxes remain unpaid on the tax roll ..." (emphasis added) at a charge of one … RPTL, §987 to require notice to a county of unpaid taxes on county property would serve no purpose and, therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 94-1
… see also In re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211 App Div 826, 206 NYS 970). Further, it is our opinion that a county may not, …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 90-47
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … against an insured. Like an insurance company, the only time the Attorney General can deny a defense based upon his … of his or her authority and in an official capacity at the time of the alleged act; and (3) the town as well as the …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 90-1
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts … any commercial hazardous waste facility which is located in the city or town (Environmental Conservation Law, §27-0925[1]). In addition, school districts are authorized to impose an …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 88-47
Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before village tax enforcement was undertaken by the county
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 90-2
… to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) … is located and which is supported by town-wide taxes, for library services beyond those already available to all … of your letter asking whether a village may contract for library services with a town public library which was …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 94-14
… General Municipal Law, §854(4), as amended by the Laws of 1993, chapter 356, prohibits industrial development agencies … agency has authorized any assistance prior to October 19, 1993, the date on which chapter 356 became effective, even if … the IDA, on advice of counsel, as appropriate. October 25, 1994 James W. Griffin, Executive Director City of Hornell …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Town of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109CUNY Bulletin No. CU-782
… request of DC37, Local 375, OSC will identify employees with Dues (Code 258) and automatically increase the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation for Israel, New York State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital improvement … State aid for the Adirondack Educational Center AEC and North Franklin Educational Center NFEC capital improvement …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectState Comptroller DiNapoli Releases State Audits and Examinations
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… Audit Objective Determine whether the Crown Point Central School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State … health training as required to all staff for the 202021 school year by September 15 2020 per New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newXV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units related to the process … balances for the two purchase orders affected. Therefore, it is important for Business Units to correct these errors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… XII, Section 9.C - Reissuing or Cancelling a Vendor Check of this Guide. The Department of Taxation and Finance, Division of the Treasury will cancel … if still in effect. Business Units do not need to process any documents to credit their appropriation. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkState Contract and Payment Actions in January
… Office of the State Comptroller approved 1,323 contracts for state agencies and public authorities valued at $3.3 … 3,400 payments valued at nearly $7.6 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryLake Pleasant Central School District – Claims Auditing (2021M-202)
… claims have been audited and approved. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202DiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… by filing a complaint online at [email protected].ny.us, or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . … Former Ontario Water Superintendent …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… the school year ending on June 30, 2020. “This is a time of unprecedented uncertainty as the COVID-19 pandemic … if their fiscal stress scores were low in the early days of the crisis.” The Fiscal Stress Monitoring System, which … stress”: Mount Vernon City School District in Westchester County and Northern Adirondack Central School District in …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stress