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Opinion 91-19
… In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, §13). It is a general rule that once an … Saunders v Regeer , 50 Misc 2d 850, 271 NYS2d 788; 62 NY Jur 2d, Gifts, §§56, 57). Accordingly, once the … VIII, §1. Therefore, there is no express constitutional bar to a fire district making a gift to a fire company. Even …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2006-3
… in the opinion. FEES -- Franchise Fees (fund to which town cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television franchise fees are credited) REAL PROPERTY -- Franchise (fund to which town cable television franchise fees are credited) TOWN LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 93-25
… under the mistaken belief the right-of-way was a village street may not continue to provide such lighting unless the … right-of-way if the right-of-way has become a village street by prescription or public use. The village's provision … whether the private right-of-way has become a village street by prescription or use. You state that a village has …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… the vehicle. If either of these cannot be identified, the image is “rejected.” NYCSC labels rejected images with codes … Key Recommendations Improve NYCSC access to the complete image files to decrease leakage. Periodically review and monitor the rejected image review process to ensure staff is accurately …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsOpinion 98-9
… 1 June 17, 1998 Emily Pines, Esq., Town Attorney Town of Brookhaven 1 To the extent a town board has not fixed a …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Oversight of Adult Protective Services Programs
… meet State standards, the Bureau conducts Practice Reviews (Reviews) of each APS provider. OCFS uses two systems to … as required. For instance, we found that, for a sample of Reviews—which Bureau management stated they rely on to help …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsUnified Court System Bulletin No. UCS-137
… Period 13L, paychecks dated 10/15/08 Background Chapter 276 of the Laws of 2008, which implements agreements between … update the existing Additional Pay rows for the Earnings Code JLO (Judicial Longevity) for the 2008 payments, … include EmplID, Employee Record #, Employee Name, Earn Code ( JLO ), Grade, Salary Plan, Bargaining Unit, Part Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentGermantown Fire District – Board Oversight (2014M-166)
… examine internal controls over the District’s operations for the period January 1, 2013 through March 4, 2014. Background The Germantown Fire District is a district corporation of the State, distinct and separate … expectations for managing District resources, there is an increased risk of abuse. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… to review the Authority’s recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, … Findings The Director improperly recorded administrative fee financial activity in the recovery fund. More than … cards. Key Recommendations Ensure that administrative fee revenues are properly recorded in the general fund. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Dolgeville Central School District – System Access Controls (2016M-265)
… District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the Towns of Ephratah, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Village of Whitney Point – Cash Disbursements (2013M-69)
… January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and … Village of Whitney Point Cash Disbursements 2013M69 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Brookville – Board Oversight (2015M-45)
… is located in the Town of Oyster Bay, Nassau County, and has a population of approximately 3,400. The Village is … for an audit of, the records of the Clerk-Treasurer and the Justice. The Board did not audit claims prior to … will use surplus moneys accumulated in operating funds and establish policies that address maintaining a reasonable …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Greene – Budget Practices (2016M-409)
… our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general … through October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately 5,600. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… Under this plan, you will receive additional benefits for service over 20 years if your employer adopted coverage … you would not be eligible for them. Note: This benefit is not available to Tier 3 members. The Section 384-e Benefit … For Tier 2, 5 and 6 members, your total maximum benefit is 70 percent of your FAE (a maximum of 32 years). …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. The Criminal Justice Division is led by Executive Deputy Attorney …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… County Court. Her sentencing is scheduled for July 25, 2025. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyOpinion 2004-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and Cultural Affairs Law §57.07(2) and, as consideration under the contract, permit the historical society to use the … unneeded space in a village building (see, e.g., 1991 Opns St Comp No. 91-62, p 165; 1988 Opns St Comp No. 88-1, p1). …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Town of Wawayanda – Financial Operations (2024M-160)
… Wawayanda (Town) Town Board (Board) and officials properly manage financial operations? Audit Period January 1, 2023 – … Summary The Board and Town officials did not properly manage financial operations, and the Board did not provide … our audit scope period. The Board did not effectively manage the Town’s fund balance over the last five fiscal …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli Releases Executive Budget Report
… cash flow borrowings during SFY 2023-24 that are redundant to the existing ability to issue more … strong cash balances, it is unclear why this more costly form of borrowing is proposed. Collectively, these and other …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-report