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Opinion 2002-4
… School Dist. v Board of Educ. , 34 AD 2d 351, 353, 312 NYS 2d 252, 254). This Office has consistently expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Selected Management and Operations Practices
… 469 of the Laws of 1989 requires the State Comptroller to conduct an audit of NYPA’s management practices at least … Energy Efficiency Program. A. ReCharge New York Purpose To determine whether NYPA managed the ReCharge New York …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOpinion 88-56
… and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions … (remuneration and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district … district if the exception contained in General Municipal Law, §802(1)(b) is applicable. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … reduction of benefits) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits) … comply with constitutional equal protection guarantees (NY Const, art I, §11). Therefore, in answer to your first …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 88-48
… or made in whole or substantial part in the United States, its possessions or territories). While General …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 88-65
… family residence located within the state which receives money from a mortgagor for the purpose of payment of real …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 88-62
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … layer; a landfill gas control system; and, in certain cases, a perimeter gas collection system, a leachate …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 88-60
… 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and Historic Preservation … operation to private parties ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People … discussion of Miller , supra , that a lease of park land to a private organization is valid so long as the land …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-6
… to be designed as an incentive for employees to perform services over an extended period. Accordingly, viewed as a …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 89-27
… Law, §200) NY STATE CONSTITUTION, ARTICLE I, §11; UNITED STATES CONSTITUTION, AMENDMENT 14; COUNTY LAW, §200: A …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 90-15
… may establish the office of deputy police commissioner to be appointed by the town board. If no term of office is … fixed by resolution, or other compensation paid pursuant to local law, should be commensurate with the duties of the … has appointed the town supervisor as commissioner pursuant to Town Law, §150, may appoint a deputy police commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-79
… ART. VIII, §1; GENERAL MUNICIPAL LAW, §99-h(2): A village may use "program income" derived from a federal Urban Development Action Grant to provide grants or … the developer is deemed "miscellaneous revenue" which must be used for community or economic development activities …
https://www.osc.ny.gov/legal-opinions/opinion-88-79State Comptroller DiNapoli Releases Municipal & School Audits
… unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in 2021-22 to 9.2% in 2023-24, exceeding the 4% statuory …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… Purpose To determine the extent of implementation of the seven … cameras found that security officers who were assigned to the fire watch spent long periods of time in one area …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and … in revenue and received approximately $19,700 in foreign fire insurance premiums in 2014. Key Findings The Company did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mReal Property Tax Exemptions Administration (2017-MR-4)
… whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Service-Disabled Veteran-Owned … eligible veteran-owned businesses to play a greater role in the State’s economy by increasing their participation in State government contracting opportunities. To qualify as …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… ordered to do so by the Company. Only approve bills based on adequate documentation that allows the Company members to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83