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DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… District was awarded a $300,000 New York Main Street program grant for rehabilitation projects. The city of is …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureTown of Freetown - Records and Reports (2018M-213)
… funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal … and maintaining the accounting records and filing the AUD in a timely manner. Town officials did not provide a …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Opinion 88-78
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for … for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if village has justice court); …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 2005-5
… LAW §207-m: If a village’s employer contribution to the New York State and Local Police and Fire Retirement System … “next subordinate officer”), are in different plans in the New York State and Local Police and Fire Retirement System … in the retirement benefit accruing to the sergeant. The New York State and Local Police and Fire Retirement System is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 92-13
… town clerk and the town supervisor from two to four years does not violate the "single subject" requirement of …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 92-25
… vehicles during emergency calls, so long as the regulation does not have the effect of interfering with the duties of … while on emergency calls, so long as the regulation does not have the effect of interfering with the duties of …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 2002-5
… MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development rights for open … in its proposed budget an appropriation 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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to an exemption because it is a representative of the State under CPLR, §1301. Generally, governmental entities are … of clerks, no clerk shall charge or collect a fee from the state, or an agency or officer thereof, for any service …
https://www.osc.ny.gov/legal-opinions/opinion-96-23XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of Chapter 60 … record. The law provides that before a qualifying contract may take effect, the contractor must be in … extended, or renewed, and the cumulative value of these becomes the determinative dollar amount for purposes of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… under the law. In one case, it took 655 days or almost two years to serve the complaint against the accused. In 69% …
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
… To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken action to collect unpaid tolls and … fees using outside law firms and to minimize unbillable toll transactions. The audit covered the period January 1, … is a public benefit corporation chartered by the New York State Legislature. TBTA, also known as MTA Bridges and …
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
… to all computer users; and ensuring there are procedures in place to monitor compliance with policies. Your unique … Such policy must also address the data privacy protections in Section 2-d of the State Education Law, including … student, teacher or principal PII from being included in public reports or other documents. 5 Online Banking – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyOpinion 2000-1
… 475 NYS2d 280; Schieffelin v Henry , 123 Misc 792, 206 NYS 172, affirmed 211 App Div 850, 207 NYS 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a … Dist. Prison Warden of City of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v Hamilton County , 235 AD2d 758, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 91-13*
… v Village of Waverly , 42 Misc 2d 704, 248 NYS2d 729 (Sup Ct, Broome Co., 1963), affd 21 AD2d 753, 251 NYS2d 937 (3d …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 96-17
… of the firefighters who would attend. We have been asked two questions concerning the applicability of General …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 88-52
… to the sale. Article 18 of the General Municipal Law (§§800, et seq .) contains the provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in … a director, officer or employee (General Municipal Law, §800[3][c]). That interest is prohibited if the officer or …
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)
… which their payments in lieu of taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA … 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] … meeting of [a] volunteer fire company" because the meeting does not include the entire membership of the company (cf. …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172