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Mitigation for Extreme Weather Conditions and Flooding
… to provide regular train service. Additionally, hurricane season can bring high winds, heavy rain, and lightning, which … inspections, and testing of equipment for the winter season. For example: Our review of 13 pieces of snow-fighting … of equipment were missing records for at least one winter season. The WSOP states that the Maintenance of Equipment …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingOpinion 89-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … STREETS AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and maintain) TOWNS -- Powers and Duties … for the design installation maintenance and upgrading of traffic signals at an intersection wholly within a town …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 2000-1
… provision, a village may not pay legal expenses incurred by village police officers in connection with criminal … to your request for our opinion concerning the payment by a village of certain legal fees incurred by village police officers. You state that three members of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… Insurance – Leave Credit Exchange (PEP) Expense for active NYS employee leave exchange for reduced premiums. 60058 … State's contribution to the employees’ retirement system pension accumulation fund, the police and fire … (i.e., investigation expenses, data retrieval expenses, court/legal expenses, independent medical exams, etc…) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesXII.5.K Federally Reportable Payments – XII. Expenditures
… to Federal Reporting of this Chapter. Please contact OSC’s Bureau of State Expenditures Federal Reporting unit at … against the State. The Office of the State Comptroller (OSC) will assess these penalties against a Business Unit that … and Transaction Preparation: For BSE to create and file Forms 1099 for payments processed using regular Vendor IDs, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsOpinion 2003-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … the town police department. Tax rates established for town taxes must be set to reflect this distinction. This is in reply to your inquiry concerning taxes levied to support the operation a police department in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-48
… (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and … to your letter concerning the award of a contract by a school district to a bus company for transportation of … facility near the homes of certain residents of the school district. These residents allege, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … cash refunds of unexpended monies in a capital reserve fund) -- Powers and Duties (authority to make cash refunds of … GENERAL MUNICIPAL LAW § 6-g: Absent a special act of the State Legislature, a fire district may not make cash refunds …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 88-77
… J. Sisca, Esq., Attorney at Law Port Chester-Rye Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 96-17
… firefighters for the expenses of such a course. In 26 Opns St Comp, 1970, p 128, we expressed the opinion that a …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 92-49
… PARKS AND RECREATION - Recreational Trail (as constituting park facility) REFERENDUM - Permissive (need for when town … the proposed recreational trail would constitute a "park" for purposes of the provisions of law relating to the … holding of a referendum upon the establishment of a public park in a town and the acquisition of property therefor and …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 97-3
… village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that none of the … of the Real Property Tax Law in relation to the procedures for enforcing delinquent property taxes (see McKinney's 1993 … body of any tax district shall determine that it is for the best interests of the tax district, it shall have the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Powers and Duties (procedure for investigating possibility of civil liability arising from alleged criminal conduct) … Regarding the procedure which the county board of supervisors may follow in investigating the possibility of …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-13
… delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d … which impairs the powers of any other public corporation (NY Const, art IX, §2[d]; Municipal Home Rule Law, §§10[5], … 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; see also NY Const, art IX, §1[g]). Finally, the above discussion …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 2002-15
… 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to … a rule, the cost of maintaining a town hall building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for street lighting in a town and for maintaining a building …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … maintaining a building used as the town hall are raised by taxes levied on a townwide, or town outside village, … informed that the building used as the town hall is owned by the town, used for the offices of the town supervisor, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Comptroller DiNapoli Releases Municipal Audits
… reserve funds. Town of Knox – Internal Controls Over Payroll (Albany County) The town’s internal controls over payroll and leave time were not properly designed or … and procedures for authorizing, processing and reporting payroll, including the verification, approval and monitoring …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… OVERVIEW Interagency billing is a process that allows agencies to bill each other, settling bills … not pass budget check. These values are created to ensure that payables and receivables are in balance in SFS. Agencies … The next Accounts Payable payment process in the SFS that occurs on or after the voucher’s due date will select …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… awards that are open for draws and returns via the federal draw system. Please note that while an agency might consider … have been closed by the awarding agency in the applicable draw system. If the award is open in the federal draw system, and OSC draws on your behalf, this return will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… the former longtime treasurer of the City of Dunkirk, for public corruption, grand larceny and false filing charges … District Attorney Schmidt, he will now be held accountable for his reprehensible conduct.” “The indictment unsealed … can and hold those who breach the public trust accountable for their criminal conduct.” “My office’s reforms were the …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-city