Search
Opinion 92-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by the Association of Fire Districts of the State of New York). As to the particular nature of interference which the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 2002-5
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing acquisition of … preservation); (investment of monies held in) -- Deposits and Investments (of monies in capital reserve fund) REAL … of an amount to be funded by real property tax and to be paid into a capital reserve fund for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 96-23
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of statutory court fees. The town has asserted that it is entitled to an exemption because it is a representative of the State under CPLR, §1301. …
https://www.osc.ny.gov/legal-opinions/opinion-96-23XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… the documentation that must be submitted to the Office of the State Comptroller's (OSC) Bureau of Contracts to … record. The law provides that before a qualifying contract may take effect, the contractor must be in … the contractor must certify, prior to the commencement date of the renewal term, that the contractor has filed with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… who face housing discrimination are told they can report it to the state Division of Human Rights and that it will be investigated, but the agency often failed to do its job,” DiNapoli said. “It lost cases due to carelessness and failed to properly or …
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
… plate images for which TBTA does not have an agreement with the out-of-state Department of Motor Vehicles (DMV) to … to identify the license plate and state associated with the vehicle. If either of these cannot be identified, … the image is “rejected.” NYCSC labels rejected images with codes from three different categories: Maintenance, …
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
… assign key responsibilities and explain the consequences of policy violations. The governing board should provide … environment should dictate the content and number of policies necessary. A small entity with uncomplicated, … operation. While IT policies will not guarantee the safety of your IT system, a lack of appropriate policies …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyOpinion 2000-1
… , 29 NY2d 451, 328 NYS2d 672; Matter of Chapman v City of New York , 168 NY 80; Security v County of Albany , 96 AD2d … ex rel Nuccio v Eighth Dist. Prison Warden of City of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 91-13*
… option to purchase is such that its exercise by the town effectively would have been compelled. [Footnote omitted] …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 96-17
… of commissioners determines it to be a "bonafide training school"; (2) may a fire district, pursuant to section 72-g, … and courses of instruction" for firefighters. If the school or course is outside the county in which the municipal … tuition fees incurred by the firefighter in attending the school or course. It has been stated that the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … held by the county for the county community college. You state that the following officers and employees of the …
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 … §§300(1)(h), 500(1)(b), 501: A village acting as its own fiscal agent, or a banking organization acting as the … for a period of three years as of December 31 of any year. The three year period is measured from the earlier of …
https://www.osc.ny.gov/legal-opinions/opinion-92-10City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … evaluate and approve projects and monitor the performance of businesses that received financial benefits. Specifically: …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectOpinion 94-25
… FIREFIGHTERS -- Service Award Program (service credit for attending meetings of groups within a fire department or … year of firefighting service under a service award program for attendance at "meetings" of an emergency rescue and first … year of firefighting service under a service award program for attendance at "meetings" of groups formed within a fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 91-9
… class - budget items) CITIES -- City Council (authority to increase budget items) -- Powers and Duties (supersession … Vol. 1, Statutes, §97; see also Block v Sprague , 285 NY 69; People v Tremaine , 281 NY 1; Pryor v City of Rochester , 166 NY 548). Considering SCCL, §75 as a whole, …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… [read complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to 2012, with more … the percentage of homeowners above the affordability level rose from 26.4 in 2000 to 33.9 percent in 2012. For some New …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideOpinion 99-4
… DEVELOPMENT AGENCIES -- Powers and Duties (authority to make a gift of moneys to town); (expenditure of IDA moneys … of the compensation or costs. This is in response to your inquiry regarding the authority of an industrial …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 91-10
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 2007-3
… for this purpose, with certain exceptions, as “all other forms of benefits which are credited to employees as a term …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3