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Opinion 91-16
… cents per line charge authorized by statute. May 6, 1991 Francis T. Murray, Esq., County Attorney County of Ulster …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 2002-7
… 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … 1975 Opns St Comp No. 75-399, unreported; see also Buffalo and Erie County Public Library , supra ; compare Korn … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… State Comptroller Thomas P. DiNapoli, Franklin County District Attorney Elizabeth Crawford and New … herself at taxpayer expense,” DiNapoli said. “My thanks to Franklin County District Attorney Crawford and Superintendent … corruption and holding Bridget Brown accountable.” The Franklin County District Attorney’s Office served as special …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyOpinion 88-43
… their full salary under General Municipal Law, §207-c. You state that the section 207-c payments are made from … for the personnel expenses of the sheriff's department. You also state that the county is self-insured for workers' compensation. You ask whether, in these circumstances, an amount equal to …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … each of the cities in the county with the approval of the state comptroller .... (emphasis added) Thus, this statute … areas. Inasmuch as the territory of all counties in the State consists of cities and/or towns, the area "outside the …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 96-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … from fees granted by section 5225 of the Insurance Law is applicable to the fees imposed by section 8022 (b) of the … the counsel for MVAIC represents the appellant on behalf of MVAIC but the corp itself is not named as a party or …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 96 - 11
… town purpose (see also Town Law, §§81, 220; cf . 1981 Opns St Comp No. 81-203, p 216). As a general rule, when real … affd 66 NY2d 980, 499 NYS2d 395; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 2000-19
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … an elevator accessible to disabled members of association) INSURANCE LAW §§9104, 9105: A benevolent association may use foreign fire insurance tax monies to facilitate access to its meeting room …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… appropriately uses higher than expected tax revenues to reduce out-year budget gaps and to replenish reserves, according to a review of New York City’s financial plan released today … appropriately uses higher than expected tax revenues to reduce outyear budget gaps and to replenish reserves …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planContractors or Consultants – Membership and Enrollment
… considered public employees. Those who provide services as independent contractors or consultants are not permitted to join NYSLRS or receive service credit for consultant or independent contractor services. To determine if a person you hired is an employee or an independent contractor, you should first determine if an …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsManagement of Selected Special Revenue Funds
… More recently, the fund for organ donation (the Life Pass It On Trust Fund) has also begun to benefit from a … Life to Date Disbursements December 2015 Balance Life Pass It On Trust Fund (2004) $1,076,541 $0 $1,076,541 Autism … for the other funds. Most of this funding is for the Life Pass It On Trust Fund, which had a balance of more than $1 …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsCourse Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsApplication Review and Site Permitting for Major Renewable Energy Projects
… Findings ORES was intended, in part, to reduce the time to site major renewable energy projects and bring them online … the feasibility of meeting Climate Act goals, all site permit process time frames should be accounted for, as … A realistic accounting of the total time it can take to site major renewable energy projects would provide important …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsState Agencies Bulletin No. 2354
… and may be paid beginning in the Administration Pay Period 4 Lag checks dated 06/04/2025 and Institution Pay Period 4 Lag checks dated 06/12/2025. Eligibility Criteria: … begins and ends between the hours of 6:45am Friday to 11 pm Sunday for an 8-hour shift, or 6:45am Friday to 7pm Sunday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesState Agencies Bulletin No. 2284
… now deceased should be submitted as a stop payment request with a reason of Exchange in PayServ. The Report of Check … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-outSUNY Bulletin No. SU-334
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-334-suny-recruitment-and-retention-payments-gsnu-employeesTown of Hornellsville – Financial Management (2025M-102)
… increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board did not treat taxpayers equitably … TW funds instead of the town-outside-village (TOV) funds in calendar years 2022 through 2024. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… to that effect. District officials generally agreed with our findings and their response is included in Appendix … Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andState Comptroller DiNapoli Releases School District Audits
… a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits