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Opinion 88-78
… governing board at least seven calendar days, exclusive of Sunday, prior to its final passage; (b) it is mailed to each member at least ten calendar days, exclusive of Sunday, prior to its final passage; or (c) the mayor …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time … POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer contribution to retirement system for the next subordinate officer is … Whether the police chief is entitled to a monetary payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Town of Freetown - Records and Reports (2018M-213)
… [read complete report - pdf] Audit Objective Determine whether the … funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key Recommendations The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … (single local law may increase terms of several elective town offices) PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 92-25
… commissioner, who is not a member of the fire department, to ride on fire vehicles during emergency calls, so long as … of service and a breakdown in fire department morale (see Memorandum to the Governor by the Association of Fire … assume command, or attempted to instruct the fire chief on how to fight a fire (see Memoranda to the Governor by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 2002-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 96-23
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees) TOWNS -- Liability (for court fees) CIVIL …
https://www.osc.ny.gov/legal-opinions/opinion-96-23XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… State Finance Law Article XI, the obligation to certify to DTF that the contractor, and, to the best of the contractor's … agency that the requisite certification has been made to DTF, or that the certification is not required to be filed, … of the renewal term, that the contractor has filed with DTF the certification, as required by Tax Law Section 5-a, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… in 47% of cases, DHR officials either did not initiate the investigation or failed to notify the person accused of … 69% of cases reviewed, DHR officials did not complete the investigation or notify the accused of the outcome within 100 … In one case, it took over three years to complete the investigation for determining probable cause. On average, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… four rear); however, the E-ZPass New York Customer Service Center (NYCSC) accepts only two (one front and one rear). The … the vehicle. If either of these cannot be identified, the image is “rejected.” NYCSC labels rejected images with codes … into retainer agreements with two other firms (Firm B and Firm C) to perform legal services on an “as-needed” …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsArea #1 – IT Policy – Information Technology Governance
… notification be given to certain individuals when there is a breach of the security of the system as it relates to … online banking activities. The policy should identify what online banking activities are allowed; who is authorized … often such reviews and reconciliations should occur, and what procedures should be followed when responding to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policySeaford Union Free School District – Capital Assets (2024M-112)
… life of more than one year. It can include everything from furniture, vehicles, equipment and machinery to buildings and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Opinion 2000-1
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … MUNICIPAL LAW, §50-j; MUNICIPAL HOME RULE LAW, §10; STATE CONSTITUTION, ARTICLE VIII, §1; PUBLIC OFFICERS LAW, §18; … to provide the representation. You have also advised us that the village has adopted the provisions of section 18 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 91-13*
… fiscal year. In the event of a termination by reason of non-appropriation, the municipal corporation agrees not to … right to cease to make lease payments because of non-appropriation, the municipal corporation's obligation to … straight construction contract or the so-called "turnkey" procedure, the result is the same, and the statutes for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 96-17
… volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer firefighters for … firefighters attending an emergency medical services conference if the board of fire commissioners, based on a … firefighters who attend an emergency medical services "conference", presented by a State agency, which includes …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 88-52
… college officers and employees who are directors of a not-for-profit corporation which purchases real property from … college officers and employees who are directors of a not-for-profit corporation which purchases real property from … However, the interest would not be prohibited. This is in reply to your letter concerning the proposed sale to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 92-10
… in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer … You inquire about the period of time for which these funds must be held and the disposition of the funds upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-10City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… with periodic PILOT payment reports and assess penalties for late payments. CPIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectOpinion 94-25
… §217(c)(v): Section 217(c)(v) of the General Municipal Law does not authorize credit to be granted towards a year of … of the volunteer fire company". The service award statute does not define what is meant by "official meetings of [a] … note that the Workers' Compensation Board is authorized to make determinations of claims for benefits under the …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 91-9
… power to appoint a commission for the preparation of new ward boundaries to the advice and consent of the common …
https://www.osc.ny.gov/legal-opinions/opinion-91-9