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Opinion 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-90-1XII.6.C Paying Prompt Contract Interest – XII. Expenditures
… section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that interest is owed. To determine if the Agency owes interest, please see Chapter … section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestOpinion 2007-5
… COUNTIES -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements for transfer in counties) REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county) …
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 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-2000-5Opinion 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-92-27New 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-18-2021About 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 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-medicaidOpinion 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-95-20Appendix 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-functionAudit 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-collegeManagement 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 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-2007-8Opinion 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