Search

Opinion 97-15

… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250   et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …

Opinion 2000-24

… opinion. MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages) POLICE AND POLICE PROTECTION -- Contract for (between two … corporations" may enter into, amend, cancel and terminate agreements for the performance among themselves or "one for …

Opinion 2007-4

… be reserved and carried over into an ensuing fiscal year only “for stated purposes pursuant to law”. Article 2 of the …

Opinion 2004-8

… Municipal corporations are authorized to provide a medical, surgical and hospital insurance plan for their … applicable to a public corporation that "self-funds" medical, surgical and hospital benefits). Based on section … the opinion that a municipal corporation may supplement medical insurance coverage by direct cash reimbursements for …

XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures

… and Finance is required to publish in the State Register, on or before the last day of each month, a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state officer … and Finance is required to publish in the State Register on or before the last day of each month a detailed statement …

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024

… Vehicle and Traffic Law, the Department of Motor Vehicles (DMV) is responsible for tracking the expenses of … We performed certain procedures, which were agreed to by DMV, to ascertain the expenses it incurred in administering …

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023

… on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We performed certain …

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022

… on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We performed certain …

Opinion 89-54

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a capital reserve fund may be established for the construction of a type of improvement provided pursuant to Article 12C of the Town Law …

Audit of the Tuition Assistance Program at Mercy College

… Corporation: Audit of the Tuition Assistance Program at SUNY - Fashion Institute of Technology  (2010-T-4) State … Corporation: Audit of the Tuition Assistance Program at The New School (2010-T-5) State Education … Corporation: Audit of the Tuition Assistance Program at SBI Campus (2011-T-1) …

Opinion 96-19

… corporation may participate in a cooperation agreement only for the performance of those functions which it is … defined municipal corporation to include fire districts only for the purpose of agreements among two or more fire …

Town of Carmel - Procurement (2019M-179)

Determine whether Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML).

Kings Park Central School District - Procurement of Professional Services (2020M-22)

Determine whether the Board and District officials adhered to the law and District policy when procuring professional services.

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

Opinion 97-11

… Law authorizes the governing body of any "political subdivision", and any "municipality" which is not a "political subdivision", to adopt a local law, ordinance, or resolution … council, board, commission, or bureau of a political subdivision . . ." (emphasis supplied). As used in section …

Tuition Assistance Program – Metropolitan College of New York

… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner … State financial aid. Background Metropolitan College of New York (Metropolitan) operates at two locations, Manhattan … To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner …

Audit of the Tuition Assistance Program at CUNY Medgar Evers College

… Department: Audit of the Tuition Assistance Program at Plaza College  (2011-T-2) …

Opinion 90-3

… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, … of a special act requiring otherwise, the allocation of county sales tax revenue to cities and towns required by Tax …

Opinion 96-16

… of a town water district for the construction of a new town hall. This is in response to your letter concerning the … excess proceeds from the sale for the construction of a new town hall if the town board submits a proposition on this … the excess proceeds from sale for the construction of a new town hall or whether special legislation is necessary to …

Opinion 90-1

… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … facility must be applied to a town's general fund and used for town-wide purposes. You also ask whether a portion of …