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Opinion 92-38
… This opinion represents the views of the Office of the State … service until new chief appointed) -- Vacancy (procedure for filling in village) VILLAGE BOARD -- Powers and Duties … it is our opinion that, in its discretion, it may do so by rescinding its prior act of rejecting the nomination, …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 91-63
… (§800, et seq .) contains provisions of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or … contract. In addition, an officer or employee is deemed to have an interest in, inter alia , any contract of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 91-62
… This opinion represents the views of the Office of the State Comptroller at the time it was … VILLAGE LAW, §1-102; MUNICIPAL HOME RULE LAW, §10(1)(i): A village, by local law, may transfer a building to a … affairs or government (Municipal Home Rule Law, §10[1][i]). This Office has expressed the opinion that, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 91-56
… of termination of a public authority) PUBLIC AUTHORITIES LAW, §2828: The term "liabilities", as used in Public … legal obligation, responsibility or duty (see, gen., Black's Law Dictionary, 5th Edition, 1979). Thus, an obligation to …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 94-12
… a lease of a portion of its vacant land with a not-for-profit association, if it is determined the land is … take steps to ensure that the negotiated lease is upon the best or most beneficial terms. The lease may permit the … district officials have a fiduciary duty to secure the best price obtainable in their judgment or the most …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 2003-7
… on the plat, the planning board may require a sum of money in lieu of the reservation of park land, "in an amount …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 89-36
… compliance with the permissive referendum requirements is required if an authorization to issue obligations for the … issuance of obligations for such capital improvement... is required by law to be subject to a permissive or mandatory … of probable usefulness of such capital improvement ... is equal to or more than such minimum period of maturity . …
https://www.osc.ny.gov/legal-opinions/opinion-89-36DiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… NEW YORK – State Comptroller Thomas P. DiNapoli and Attorney General …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerDo We have Your Money? $230 Million Returned to New York State Residents This Year
… search for lost and forgotten money, also known as unclaimed funds. DiNapoli oversees 33 million unclaimed funds accounts …
https://www.osc.ny.gov/press/releases/2015/07/do-we-have-your-money-230-million-returned-new-york-state-residents-yearOpinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … St Comp, 1956, supra ; Municipal Home Rule Law, §10[l][i], [ii][a][5]). February 21, 1997 Terrence M. Hammill, Mayor …
https://www.osc.ny.gov/legal-opinions/opinion-97-8XIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… With the implementation of PCIP, the practice of establishing a … obsolete. PCIP enables agencies to use the Project ID in SFS to manage and report on the total cost to the overall …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… $86,000 in tax funds collected for the use of the town of Beekman and its schools. This plea was a result of a joint … food deliveries, and make car loan payments. She served as Beekman tax collector for two years, ending in August 2020. …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without … revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example … Account code 8015 should be used to reduce beginning fund balance on the Analysis of Changes in Fund Equity Statement …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… New York State Comptroller Thomas P. DiNapoli today warned retirees … other communications that purport to come from the state’s retirement fund and the Office of the State Comptroller, … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesOpinion 91-28
… MUNICIPAL LAW, §94: A village may use profits resulting from operation of a water utility for general village … for municipal purposes or for the payment of refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 means that operating revenues in …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 89-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … individual who is not a U.S. citizen may not be a member of a town planning board. You ask whether a person who …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Member E-News Archive — 2023
… Sign up to make sure you receive the latest Retirement System news. … Online for a Pension or Mortgage Verification Letter How School Employees Earn NYSLRS Service Credit Retirees Can … Is So Important Compounding: A Great Way for Your Money to Grow Keep Your Beneficiaries Current January 2023 …
https://www.osc.ny.gov/retirement/publications/member-e-news-archive-2023Opinion 93-14
… system to every property owner who requests it ( Charles v Diamond , 41 NY2d 318, 392 NYS2d 594; see also O'Donnell v …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 97-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … 387 NYS2d 385), it has been our view that zoning changes do not result in a contract with a municipality for article … planning board approval of a proposed subdivision when one of the board members who voted for the subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 97-25
… they will not perform compensated services for applicants to the board until after the board approves the applications) … (performance of services by board member for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), … violates section 805-a may be fined, suspended or removed from office or employment in the manner provided by law …
https://www.osc.ny.gov/legal-opinions/opinion-97-25