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DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… Provisional Supervisor of Facilities for the Hempstead School District, pleaded guilty today at the federal courthouse in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudOpinion 88-55
… Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts (requiring submission of fire company books for audit); (regulating fund raising activities of village … and Duties (requiring submission of fire company books for audit); (requiring submission of report by chief of fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 2004-7
… may require the town in which the property is located to levy the delinquent amount on the town tax roll, or … town tax roll. Village Law §11-1120 authorizes a village to sell, to a corporation, individual or water district outside the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7XII.6.C Paying Prompt Contract Interest – XII. Expenditures
… 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event that the Agency does owe interest, the interest rate used in the late contract interest calculation is based on the … Late Charge screen. Bulkload Agencies must enter an “N” in the Interest Eligible field. Payment Date – Enter the date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsDiNapoli: Identity Theft Cases Surged in New York in 2020
… times the annual total from a decade earlier, according to a report released today by New York State Comptroller … with identity theft last year,” said DiNapoli. “Even when there’s no money stolen, resolving the consequences of stolen … New York residents would be more than $800 million if they are similar to its share of identity theft reports to the FTC …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year … today by State Comptroller Thomas P. DiNapoli. This was the slowest annual growth seen since the COVID-19 pandemic … “Sales tax growth slowed in 2024, and many counties and cities even experienced declines. This slowing growth, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Rockland County – Budget Review (B23-6-8)
… are reasonable. The County’s proposed budget includes a tax levy of $141,791,700. Key Recommendations In adopting the … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Opinion 91-5
… seven per centum of average full valuation of taxable real property of the village. The purpose of this limitation is to …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 2001-13
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … by statute." ( Pub. Empls. Fedn , supra , 72 NY2d at 101, 531 NYS2d at 772; see also, e.g., Speakerkits , supra ; Board of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Opinion 88-45
… types of obligations a municipality is authorized to issue for any object or purpose. It further directs that the … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be issued. That … to the date of the adoption of the annual budget for the next succeeding fiscal year. Finally, section 28.00 …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Oversight of School Safety Planning Requirements
… school shooting in Parkland, Florida highlight the need for schools to remain vigilant against threats to student and … (Building Plans). The Law outlines general requirements for the plans, but the specifics are left up to safety teams … School Districts’ compliance with the requirements for school safety planning and, consequently, does not have …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsOpinion 95-29
… IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory referendum, sell all the property and …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Audit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the … per semester. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeOpinion 92-31
… LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing information including notices of … 1973, does not provide similar express statutory authority for a village to publish a bulletin or newsletter. Section …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 88-70
… fluoridate city water or improve the city water or sewer system. It has been consistently held in this State that a … the city should undertake fluoridation of its water system, or water or sewer capital improvements (see 34 Opns … fluoridate city water, or improve the city water or sewer system in the absence of State legislative authority. …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 88-33
… where the laterals were described in the original plans for the district or where the cost of the laterals will … as an increase of the maximum amount to be expended. An application for the Comptroller's consent may be made under … and section 209-h require that the town board make an application to this Office for approval of the increase of …
https://www.osc.ny.gov/legal-opinions/opinion-88-33XII.2 Expenditure Policies – XII. Expenditures
… has outlined policies, procedures, and guidance for Business Units when making payments to vendors doing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesOpinion 91-14
… for village) REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection) REFUSE AND … resolution authorizing the contract would not be subject to referendum. You ask whether, pursuant to section 119-o of Article 5-G of the General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 90-30
… SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the … services is not liable for any such fee. This is in reply to your letter concerning fees for recording satisfactions of … and executes a satisfaction of mortgage which is delivered to the mortgagor. You ask whether a recording fee is due the …
https://www.osc.ny.gov/legal-opinions/opinion-90-30