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Opinion 89-38
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … who agrees to elect to receive the "zero option". This is in reply to your letter concerning the authority of a school … that, pursuant to this authority, an item may be included in a collective bargaining agreement, whether or not it …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Internal Controls Over Selected Financial Operations
… whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected … whether the Division of Alcoholic Beverage ControlState Liquor Authority has adequate controls over selected …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsGreene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Genesee County – Court and Trust Funds (2014M-322)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for … The purpose of our review was to determine whether County officials have established appropriate controls to …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… for safekeeping by order of the Surrogate’s Court. Key Findings The County Clerk did not maintain up-to-date … of all court and trust funds to the State Comptroller. Key Recommendations Maintain an up-to-date court and trust …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether County officials … The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether … established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Putnam County – Court and Trust Funds (2017M-221)
… and account for court and trust funds for the period January 1, 2014 through January 1, 2017. Background The County Clerk and Surrogate’s … and account for court and trust funds for the period January 1 2014 through January 1 2017 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Allegany County – Court and Trust Funds (2014M-74)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2010 through January 1 2014 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Jefferson County – Court and Trust Funds (2022-C&T-6)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Oswego County – Court and Trust Funds (2022-C&T-5)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Delaware County – Court and Trust Funds (2022-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022. … and then delivered to the County Treasurer 1 (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Orleans County – Court and Trust Funds (2024-C&T-6)
… the whereabouts of any person entitled to payment from the estate is unknown. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Opinion 88-11
… affd 66 NY2d 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc … , 131 NYS2d 191). Article 8 of the EPTL confers upon the Attorney General the duty to represent the beneficiaries of … a gift to the village, the village may wish to consult the Attorney General to ascertain whether an application to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 90-52
… This opinion represents the views of the Office of the State Comptroller at the time it was … who is present, the clerk is under no statutory duty to record the names of other persons attending the meeting. A … Whether the town clerk is required by law to record the names of all …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 2007-4
… over the course of several fiscal years to fund annual appropriations to pay consideration under ambulance services … be used over the course of several fiscal years to finance appropriations for the consideration due under annual … requires moneys in the general fund to be used to finance appropriations for the current fiscal year (Village Law …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether absent a special act of the State Legislature the fire district may return monies in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 92-22
… Town of Gardiner , 157 AD2d 252, 557 NYS2d 488). In our view, however, these considerations are not implicated in …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 2000-18
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18