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Opinion 96-16
… of the district (Town Law, §198[12][d]; 15 Opns St Comp, 1959, p 396). If the proposition is approved, the … (see, also, e.g., McCabe v Voorhis , 243 NY 401; 1990 Opns St Comp No. 90-64, p 145, relating to the general rule that a … Town of Esopus , 152 AD2d 39, 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; 1990 Opns St Comp No. 90-61, p 141; 1986 …
https://www.osc.ny.gov/legal-opinions/opinion-96-16About Unclaimed Funds
… companies, corporations and the courts are among the many organizations required by law to report dormant accounts to the State Comptroller. These organizations must … the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsOpinion 90-1
… MUNICIPAL FUNDS -- Appropriations and Expenditures (use of commercial hazardous waste facility assessments); (contributions to public entities - … a town imposes an assessment on the gross receipts of a commercial hazardous waste facility, the proceeds must be …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 2007-5
… reserve established for a specific improvement or specific item of equipment into another capital reserve fund is not … reserve established for a specific improvement or specific item of equipment into another capital reserve fund is … improvement," or (2) the acquisition of a specific item or type of “equipment” (General Municipal Law § 6-c …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 89-38
… public policy ( Board of Education v Assoc. Teachers of Huntington , 30 NY2d 122, 331 NYS2d 17; Board of Education v …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 92-27
… employee. You state that a city council member wishes to donate his salary to a charitable organization. To implement … Whether the city may honor a council members request to donate his salary to a charitable organization …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 90-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5New York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… Four Out of Five Small Businesses in NY Continue to Report a Negative Overall Impact From COVID-19 One year since the … Small Business Pulse Survey, updated March 12, 2021. For many small businesses, the pandemic quickly resulted in … relief for small businesses included two major programs offering financial assistance: the Paycheck Protection …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Audit of the Tuition Assistance Program at Plaza College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Plaza College (Plaza) is a private … County. Plaza offers certificate and degree programs in business, technology, and allied health. Plaza serves … years ended June 30, 2009, Plaza certified 4,454 TAP awards totaling $9.4 million that were paid to the school for …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeOpinion 2006-3
… cable television fee are to be utilized (compare, e.g., Tax Law §261, pertaining to mortgage recording tax). Thus, unless the granting of a franchise to a cable …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 2005-3
… 109-b: A union free school district is not authorized to construct, or enter into a lease for the construction of, … In addition, a union free school district may not sell a building currently in use for school district … directed to be given upon the sale “for the consideration money”, the board may take back a bond and mortgage for the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 89-24
… CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning college entrance counselling and …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 2009-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed treasurer) -- … through 809 are posted in each public building under its jurisdiction, in a place conspicuous to its officers and …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Comptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… location in Lynbrook, NY — entered felony guilty pleas in Supreme Court, Queens County admitting to defrauding the … who need the program for their fundamental health care." Supreme Court Justice Barry Kron accepted Goldin’s guilty … Control Unit Civil Enforcement Division in New York State Supreme Court, Queens County. In papers filed in court, the …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… School Districts – Education Law Sections 1604(35), 1709(20-a), 1719(2), 1720(2), 1724, … – Education Law Section 1950(4-k) Villages – Village Law Sections 4-402(d), 4-408(d), and 5-524 Towns – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionOpinion 95-20
… relief) SURROGATE'S COURT PROCEDURE ACT, §2402: Whether a surrogate's court should charge a petitioner one filing fee or separate filing fees for each … to commence a proceeding for an accounting (subd. 4, para [a]). The fee schedule for each type of petition is set …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 2007-8
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining … BOARD -- Powers and Duties (audit of fire company) TOWN LAW § 184; GENERAL MUNICIPAL LAW §§ 204-a, 209-z: A town may … audit of the books and records of the fire company and, in connection with its authority over the fund raising …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Management of the Student-School Matching Algorithm
… MySchools randomly generates and assigns each student a lottery number. The lottery number as well as how the applicant ranks the school … the number of available seats based on their order (e.g., lottery number) and priority. Every student who is not …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmOpinion 91-16
… to the Real Property Tax Law is based upon the actual line count, rather than upon agate measurement. If the notice … publishing such notice is entitled to the additional per line charge allowed by statute. You ask whether the charge … be calculated on the basis of agate measurement or actual line count. Real Property Tax Law (RPTL), §1014 provides that …
https://www.osc.ny.gov/legal-opinions/opinion-91-16