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Opinion 94-32
… for the volunteer firefighters of the fire department, we are asked whether: (1) the village would be required to … or maintain a service award program for individuals who are not volunteer firefighters of the village. Moreover, the …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Monitoring Town Asphalt Road Projects (2012MS-7)
… [pdf] , East Hampton [pdf] , Guilderland [pdf] , Islip [pdf] , Pittsford [pdf] , Salina [pdf] , Shelter Island … daily batch reports that identify the ingredients used in each specific batch of hot mix asphalt (HMA) loaded on … Our review of a total of 26 asphalt projects in the 10 towns did not identify any material price or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… service, David Peirez is stepping down as Chairman of the Real Estate Advisory Committee (REAC) for the New York State Common Retirement Fund. DiNapoli also …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeOpinion 96-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the trustee individually, or the firm of which the trustee is the primary stockholder, irrespective of whether the … the firm of which the trustee is the primary stockholder, to provide environmental review and planning services, if the …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Comptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… that report, Thomas also claimed to have received a $2,500 reimbursement payment from his campaign committee, but he did not expend personal funds warranting such reimbursement. Since 2011, The Attorney General’s Office and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Small Wonder … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualOpinion 88-4
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing refreshments to trainees at foster … parent training session) MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - … parent program or facilitate recruitment of foster parents and make reasonable expenditures for such refreshments. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 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-99-14Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Clerk made annual remittances in February, which kept the money from being productively used or invested to earn … and comparing it to reconciled bank balances and money on hand. Provide the Board with her records for audit, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Opinion 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-90-33Administration 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 89-10
… Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of … authorization must be by resolution adopted prior to such attendance (General Municipal Law, §77-b[2]). The governing … 161). In addition to the authorization in subdivision 3 to reimburse for expenses previously incurred, subdivision 6 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Opinion 89-56
… care services billed but not provided) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3); TOWN LAW, §27; CIVIL SERVICE … Accordingly, in the absence of proper statutory or home rule authorization, a town could not make the proposed cash … proposed incentive payments, we note that Municipal Home Rule Law, §10(1)(ii)(a)(1) authorizes local governments to …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 92-37
… clerk and the State Comptroller. Subdivision 1, however, does not require approval of the town board's resolution by …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 2005-2
Whether a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage expenses
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks … year. The memorandum of the Assembly Budget Committee (NY Legis Ann, 1990, p 90) clearly indicates that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Village 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 96-15
… 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-96-15