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2019 Annual Report on Preschool Special Education
The State Education Department (SED) oversees special education programs which provide services to students with disabilities between the ages of 3 and 21.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2019.pdfOSC Letter on Retroactive Transit Exclusion Amount
Attachment from Payroll Bulletin No. CU-461
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-461-attachment-1.pdfResponse to DFS Examination Report on IT
The New York State and Local Retirement System (NYSLRS) provides this response to the Department of Financial Services (DFS) Report on the Information Technolog
https://www.osc.ny.gov/files/retirement/resources/pdf/response-to-dfs-it-examination.pdfExxonMobil Shareholder Proposal on Climate Risk Plan
ExxonMobil Shareholder Proposal on Paris Agreement's 2 degree target
https://www.osc.ny.gov/files/press/pdf/exxon-mobil-corporation-shareholder-proposal.pdfJoint Statement on Defending Fundamental Shareowner Rights
The ability of shareowners to file shareholder proposals is a fundamental investor right first established by the federal government in 1942.
https://www.osc.ny.gov/files/press/pdf/joint-statement-on-shareowner-rights.pdfWynn Resorts Shareholder Proposal on Political Spending
Comptroller DiNapoli calls on Wynn Resorts to disclose all political spending.
https://www.osc.ny.gov/files/press/pdf/wynn-resorts-shareholder-proposal.pdfConAgra Shareholder Proposal on Sustainable Palm Oil
Shareholders request that ConAgra work to curtail the on-the-ground impact of its palm oil supply chain on deforestation.
https://www.osc.ny.gov/files/press/pdf/con-agra-palm-oil-shareholder-proposal.pdfOpinion 97-11
… to establish financial disclosure requirements for housing authorities) CONFLICTS OF INTEREST -- Financial Disclosure (applicability to housing authorities) -- Public Housing Authorities (applicability of city financial … 18 of the Gen Municipal Law authorizes a city to require housing authority members to file an annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 88-77
… CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, §§801(1), … board of education who is also an employee of a not-for-profit corporation would not have a prohibited interest … in contracts between the district and the corporation for the provision by the corporation of arts-in-education …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 94-18
… -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- … of village real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances … not permit an exempt firefighters' benevolent association to use village real property, or convey title to village real …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2002-10
… LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a … or cultural property within its jurisdiction, after due notice and public hearing (see also Town Law §64[8], [17-a]; … and that requisite procedures are followed regarding due notice and a public hearing. Whether the property in question …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… A town, after due notice and public hearing, may accept a gift of a privately-owned, family cemetery that … and repair of such property. You ask whether a town may accept a gift of a privately-owned, "family cemetery", … and to restore and operate such property, a town board may accept a gift of a privately-owned, family cemetery and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 89-25
… Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve Fund (transfer of moneys to capital reserve … 6-d, 119, 119-a, 119-o; VILLAGE LAW, §14-1404: Moneys in a repair reserve fund may be appropriated to a duly authorized … You also indicate that the village has established a repair reserve fund, into which tie-in fees paid by village …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 90-53
… of occupancy in excess of $50,000 per year. It is unclear, however, whether the corporation remits all amounts collected to the village. It is a well-settled principle of municipal law that, absent … §10.38). Further, when authority to exercise police power is granted to a municipality, the authority is inalienable …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 95-27
… has been apportioned less money than that to which it is entitled, the Commissioner may allot to the district the balance to which it is entitled. With certain exceptions, however, the … "no payments shall be barred or reduced where such payment is required as a result of a court order or judgment . . .". …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Cost-Saving Ideas: Legal Requirements
… 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the … agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other … 96-d allows a local government, in conjunction with a "bank, trust company or national bank," to submit an …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsOpinion 92-14
… mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN … made to discharge a mechanic's lien without a court order only when either (1) a certificate of satisfaction or …
https://www.osc.ny.gov/legal-opinions/opinion-92-14DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… tablets were missing and in Madison County 100 marijuana plants could not be located. Drugs missing from other …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOpinion 98-12
… district moneys must be accounted for separately, there is no requirement to deposit such moneys in different bank … Municipal Law, §9-a[2]). For this purpose, a "fund" is defined as "a group of accounts set aside for the purpose … " (General Municipal Law, §9-a[1][a]). The term "moneys" is defined as: moneys of the municipal corporation raised or …
https://www.osc.ny.gov/legal-opinions/opinion-98-12