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Opinion 2010-1
… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a … of real property for use as a village office. Two parcels, one that is two acres and one that is six acres, are under consideration. In the case …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 91-29
… 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. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Associations …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 96-15
… and partially from townwide functions, the town board should apportion the cost of the judgment equitably between … and partially from townwide functions, the town board should apportion the cost of the judgment equitably between …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2000-4
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- … minimum number of years of service; and periodic payments, in the same fixed amount over the same fixed period of time, … are superseded to the extent inconsistent. This is in reply to your letter concerning the authority of a school …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4State Agencies Bulletin No. 258
… security class. The Payroll Computer Security User Request Form (AC-2705P) has been revised to allow multiple security class requests. A copy of the revised form is attached. The path to access Garnishment panels is: … with a copy of this bulletin with attachments. Form AC-2705P should be completed and submitted to your …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsState Agencies Bulletin No. 1710
… $100,000-$120,000* *The salaries for Commissioners in Tiers C and D will be provided by the Executive. See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1710-january-1-2019-salary-increases-executive-law-section-169-commissionersVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFOs’ 2022-23 financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported … ineffective oversight resulted in a lack of transparency with the public regarding the condition of the CFO’s records … Law) Section 4-408. Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Opinion 96-17
… certain college courses) GENERAL MUNICIPAL LAW, §72-g: A fire district may pay the expenses of volunteer … conference if the board of fire commissioners, based on a review of the program, determines that it is significantly … of the firefighters who would attend. We have been asked two questions concerning the applicability of General …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 2003-6
… TOWN LAW §150(1): Taxable properties in all portions of a town, except that part containing a portion of a village having its own police department … as may be needed. Section 150(1) further provides, with two exceptions not here applicable, that "no assessment on …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Comptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… Mount Vernon Mayor Richard Thomas and a public relations firm. “Mr. Porcari allegedly violated both his duty as a … from the City of Mount Vernon Board of Water Supply to pay law firms for the personal defense of Mount Vernon Mayor … 2018. Approval for the rate of payment for one of the law firms and the public relations firm was sought from the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonOpinion 99-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC …
https://www.osc.ny.gov/legal-opinions/opinion-99-14State Agencies Bulletin No. 1595
… be stopped and the funds will be sent to the NYS Office of Unclaimed Funds on March 9, 2018. Effective Date(s) Checks … 2016 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on March 9, 2018. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money handed over to OUF and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1595-outreach-escheatment-2016-uncashed-payroll-checksOpinion 2001-10
… a town must require vendors to certify claims submitted for payment for the provision of goods and services. Town Law §118 … a town must require vendors to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Administration of Self-Insured Workers’ Compensation Plans
… made beyond the time frames required by Law, including one payment made 33 days late. Workers’ compensation payment … employees understand their roles and responsibilities, no one clearly understands the entire process. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansOpinion 90-33
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- … Deputy (power to appoint officers and employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village mayor …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Procurement and Contracting in New York
… Oversight of State Contracts (Last Updated August 2025) Prior Reports Calendar Year 2021 Calendar Year 2020 Calendar Year 2019 … The 2024 report covers April 1, 2024 through March 31, 2025, and includes: Active Agency Contracts ( Excel ) ( PDF ) …
https://www.osc.ny.gov/state-agencies/contractsNew York Local Government Assistance Corporation
… ) Mission Statement Created on June 11, 1990, the New York Local Government Assistance Corporation’s (“Corporation” or “LGAC”) … identified as follows: The issuance of up to $4.7 billion in long-term Corporation bonds to finance certain local …
https://www.osc.ny.gov/debt/lgacOpinion 2000-18
… This opinion represents the views of the Office of the State Comptroller at the time … service award program by joint fire district); (authority for service award program established by joint fire district … fire department, but who did not acquire a nonforfeitable right to a service award under the village's service award …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18