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Opinion 88-55
… as of the date of the report, together with a statement of increase or decrease in such number during said fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 2001-13
… HOME RULE LAW §10; STATE CONSTITUTION, ARTICLE IX, §2; VEHICLE AND TRAFFIC LAW §§1600, 1604: Absent a State … Law §10[l][i],[ii][a][6],[9-a]; NY Const, article IX, §2). A town's home rule power is also limited by the doctrine … 1604 "prohibit localities from excluding persons from the free use of the highways except to the extent such …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… Objective To ascertain the total expenses incurred in administering the … persons they might injure or whose property they might damage as a result of an accident. According to Vehicle and …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleOpinion 92-31
… measures and do all acts, by local law , not inconsistent with the provisions of the constitution, and not inconsistent with a general law except as authorized by the municipal home … expressed the opinion, however, that, except in connection with a proprietary activity or pursuant to express statutory …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 88-70
… a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer systems. However, bond … funds in connection with the improvements may be subject to referendum in certain circumstances. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70City of New Rochelle - Elevator Inspections (2018M-62)
… with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related … inspection reports. Also, violation notices were not sent to 68 (91 percent) of these property owners. Bureau officials … track and monitor elevators and related equipment to ensure the Master List is complete and accurate. Enforce …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Opinion 91-14
Whether pursuant to section 119o of Article 5G of the General Municipal Law a town board on behalf of a garbage and refuse collection district may contract with villages located within the town but excluded from the district for the collection of village refuse
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … apply "to any mortgage granted to or made by the state of New York ... or any political subdivision of the state ...". …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Preet Bharara, the United States Attorney for the Southern District of New York, Shantelle P. Kitchen, the Special Agent in Charge of …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisOpinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the necessary laterals is estimated to be $8,000. You state that the town does not believe that it can maintain an … an improvement district where the approval of the State Comptroller was not necessary, it may not issue bonds, …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … provides for the town board to appoint the trustees, it does not prescribe the manner of increasing the number of …
https://www.osc.ny.gov/legal-opinions/opinion-90-5XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… register with the Office of the Attorney General (OAG). In addition, the Estates, Powers and Trusts Law (EPTL) § …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsConclusion – Travel and Conference Expense Management
… that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be … of controls available to management have been discussed in this guide. They are: a travel and conference policy … Managers should use the information contained in this guide as a starting point for designing control …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionDiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… A father and son, both owners of companies providing Medicaid … by unlawfully billing Medicaid by inflating charges and billing for services never provided, State Comptroller Thomas P. DiNapoli and Ulster County District Attorney Emmanuel C. Nneji …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidOpinion 91-37
… this chapter" (§227[4][a]). Article 2-B, relating to PVBs, does not contain similar language. We conclude, therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Opinion 2000-8
… the courts of this State have held public officials to a high standard of conduct and, on occasion, have negated …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Panama Central School District – Procurement (2024M-73)
… School District (District) Board of Education (Board) and District officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board and District officials did not always comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Opinion 2002-3
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dock Districts … districts. Subdivision 10 of section 198 provides, in pertinent part, that, except as otherwise provided by law, … one hundred ninety-eight". There is, however, nothing in section 198, or any other State statute, that would …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 92-57
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … opinion. SEWER RENTS -- Interest and Penalties (by State to village) STATE COMPTROLLER -- Approval By (for contracts … village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Opinion 92-10
… that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption … ABANDONED PROPERTY LAW, §§300(1)(h), 500(1)(b), 501: A village acting as its own fiscal agent, or a banking … upon expiration of the required holding period. Article V of the Abandoned Property Law contains provisions which …
https://www.osc.ny.gov/legal-opinions/opinion-92-10