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Opinion 91-64
… 305(14)(a) of the Education Law which provides in part: All contracts for the transportation of school children ... … best interests of the district will be promoted thereby. All such contracts involving an annual expenditure in excess … (1980 Opns St Comp No. 80-415, p 120; see Walton v New York , 26 App Div 76, 49 NYS 615 [1898]). However, this …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 91-5
… This opinion represents the views of the Office of the State … CONSTITUTIONAL LAW -- Debt Limit (calculation for a coterminous town- village) TOWNS -- Coterminous … of every municipal corporation by General Municipal Law, §30 (Opn No. 79-124, supra ). Similarly, town local laws, …
https://www.osc.ny.gov/legal-opinions/opinion-91-5DiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Monroe County’s … conditions sooner.” Beginning in 1997, Monroe County contracted with Tindale to operate, maintain and manage the … capital expenditures listed for 2012 showed that $58,660 out of the $100,000 required annual investment was actually …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersState Comptroller DiNapoli Releases Municipal Audits
… officials control gate entry to the treatment plant but do not adequately monitor trucked in waste and ensure that … and complies with discharge limitations. IWS personnel do not measure or verify the amount of liquid and/or slush … were awarded to the lowest bidders. However, officials do not adequately monitor other aspects of performance, such …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … overall fiscal health. Auditors found that real property tax or utility payments and/or penalties totaling more than … for which reimbursement was not received from the Federal Emergency Management Agency until 2012. Town …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… or mortgage may redeem the same, generally, by payment of all expenses incurred for the support of the person and for … apply "to any mortgage granted to or made by the state of New York ... or any political subdivision of the state ...". …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … is required and, in certain instances, the approval of the State Comptroller is required (Town Law §§193, 194, 209-d, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-38
… to a fund or insurer to provide an income for retirees or payment to retirees or their beneficiaries, where such … to a fund or insurer to provide an income for retirees, or payment to retirees or their beneficiaries, and declares that … by a public retirement system and also would constitute a payment to an insurer to provide payments to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … (Nassau County) The district board did not ensure that competition was sought when procuring goods and services not subject to bidding. For eight of the nine professional service contracts reviewed …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 91-31
… is not legally obligated under Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the … of rabies by the State Health Commissioner pursuant to Public Health Law, §2140 and authorization by the local health officer to incur such expenses. You ask whether a town is required by …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… Costs for the Metropolitan Transportation Authority’s (MTA) program to … services for people with disabilities have declined in recent years, in part due to the MTA’s move to alternative … MTA will then report on after the pilot is complete next year. While about 83% of paratransit registrants are not able …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsXIV.5 Employee Award Programs – XIV. Special Procedures
… of the Office of the State Comptroller (OSC) for approving payment for these types of programs. This section addresses … and tickets to theater or sporting events. NEW YORK STATE LAW Section 135 of the Civil Service Law prohibits employees … of the Office of the State Comptroller OSC for approving payment for these types of programs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsOpinion 89-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not …
https://www.osc.ny.gov/legal-opinions/opinion-89-31XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… to certify to DTF that the contractor, and, to the best of the contractor's knowledge, any affiliates and … compensating use tax, or that the contractor and, to the best of the contractor's knowledge, any affiliates and … the certification requirements of the law. Furthermore, for contracts already in effect, and which provide for a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Each year an outreach and escheatment must be completed for all checks that remain uncashed one year after the year … State to perform certain payee notification requirements for checks that have gone uncashed for one year or more. OSC performs outreach for refund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentMitigation for Extreme Weather Conditions and Flooding
… Additionally, hurricane season can bring high winds, heavy rain, and lightning, which can result in mudslides, … each department’s responsibilities for heat, high winds, heavy rains, and washouts. The LIRR’s Hurricane Guide …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingOpinion 2000-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … legal fees) GENERAL MUNICIPAL LAW, §50-j; MUNICIPAL HOME RULE LAW, §10; STATE CONSTITUTION, ARTICLE VIII, §1; PUBLIC …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 89-22
… terrain and fiscal practicality (see Gutelle v City of New York , 55 NY2d 794, 447 NYS2d 422, 432 NE2d 124 [1981]; … control device (see Alexander , supra ; Cimino v City of New York , 54 AD2d 843, 388 NYS2d 276 [1st Dept 1976], affd …
https://www.osc.ny.gov/legal-opinions/opinion-89-22IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… and 546 Real Property Law Claims, Awards, Judgments, and Settlement Agreements Business Units are to use the following … or arbitrator, a final judgment issued by a court, a settlement agreement reached by an agency and another party … under a collective bargaining agreement is pending, or a settlement agreement reached by an agency and another party …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-charges