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Opinion 88-2
… the assessment with penalties is levied with the annual tax (section 5-518[5]). It is our opinion that special … rolls, we note that section 1420 of the Real Property Tax Law, which pertains to the levy of village taxes, has no … to the levy of special assessments (see Real Property Tax Law, §102[20]). We also note that subdivision 3 of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 2007-2
… with the county. 4 March 13, 2007 Dennis V. Tobolski, Esq., County Attorney County of Cattaraugus 1 Opn No. 92-26, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2DiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… an approximated 21 percent internal rate of return for the New York State Common Retirement Fund (Fund), New York State … partner for Trillium Group. 5LINX has operations in the United States and Canada. The company provides a range of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundDiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… system of her father’s death and sent a change of address form in his name. A total of 56 monthly deposits, totaling …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksOpinion 97-4
… benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's … not a volunteer or exempt volunteer firefighter. Insurance Law, §§9104 and 9105 govern the distribution and use of … the State Legislature and is authorized to receive direct payment of foreign fire insurance tax moneys, the moneys may …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 2001-10
… certified or verified claims to a town unless so required by town board resolution. You ask whether a town must require … audited and allowed. The voucher must be accompanied by a statement by the officer whose action gave rise or origin to the claim …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10State Agencies Bulletin No. 886
… LNR (Line Item Realignment); do not use MOV. Upon approval by NYSTEP, agencies then should report these changes in … enter Pool ID changes on the Specific Information page by expanding the Education and Government section at the … Position Pools If a Position Pool is no longer used by the agency and should be deleted, please send an email to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/886-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2009State Agencies Bulletin No. 1057
… LNR (Line Item Realignment); do not use MOV. Upon approval by NYSTEP, agencies must then report these changes in … enter Pool ID changes on the Specific Information page by expanding the Education and Government section at the … Position Pools If a Position Pool is no longer used by the agency and should be deleted, please send an email to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1057-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2011XII.8.D Contract Assignments and Sureties – XII. Expenditures
… are responsible for informing the Office of the State Comptroller (OSC) of all contract assignments and sureties. … If you have questions regarding this section, please contact: For NYS Vendor File Questions: NYS Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesOpinion 95-27
… the provisions of Education Law, §3604(5)(b), as added by chapter 82 of the Laws of 1995, provide a "grace period" … apportionment of State aid to education must be corrected by the Commissioner of Education. Further, whenever a school district has been apportioned less money than that to which it is entitled, the Commissioner may …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 96-10
Whether a fire district may transfer the unexpended balance of a capital reserve fund established for the acquisition of new equipment into the general fund
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 95-1
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … city funds to the agency to cover costs of such benefits. You state that an existing city urban renewal agency provides … advances, loans, grants, subsidies, contributions and any other form of financial assistance to" the agency, for …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 94-31
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations … that embodied by certain "statutory imperatives" (Board of Education v Yonkers Federation of Teachers, 40 NY2d 268, 386 … the year. December 31, 1994 Meredith Capobianco, Village Administrator Village of Massapequa Park … Whether a village …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Opinion 88-4
… are incidental to the foster parent program or facilitate recruitment of foster parents and make reasonable … are incidental to the training program or facilitate recruitment of foster parents by encouraging participation in …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 89-7
… for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town Law, §27[1]: A town … to a consent order entered into by the town board. The Real Property Tax Law requires most towns to have a board of assessment review (see Real Property Tax Law, §§522[5], 523[1][a], 528[3]). The …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backPublic Authorities
… Data on Public Authorities Open Book New York is a free, searchable database with financial information about …
https://www.osc.ny.gov/public-authoritiesTown of Wethersfield – Capital Project (2025M-46)
… are generally large in scale, require large sums of money and are long-term. In May 2017, the Board acknowledged …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Eastport Fire District – Procurement (2025M-50)
… ensuring that goods and services are acquired in a cost-effective manner is to create as much competition as … and verbal quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. … quotes. Audit Summary The Board-adopted procurement policy (Policy) addresses the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50