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Opinion 97-25
… part of a member of the town's architectural review board. You state that the board member in question is a sign maker … matters which must be reviewed, passed upon, or otherwise brought to the attention of the agency, even if the services … services in relation to any matter which must be brought before the agency, or is pending before the agency, …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 91-13*
… local governments. Thereafter, in Wein v Levitt , 42 NY2d 300, 397 NYS2d 758 (1977) ( Wein II ), the court extended …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Accounts Payable Advisory No. 67
… ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestOpinion 93-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Volunteer Firemen's Benevolent Association (disposition of interest on investment of tax moneys); (need to be member … tax moneys or the interest earned thereon for the purpose of providing college scholarships to high school seniors …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 2000 - 13
… that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first … fire department who seeks membership in a second volunteer company has automatically vacated membership in the first …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Opinion 97-26
… or special benefit to the properties within the zone ( cf . Opn. No 76-524, supra ). As to the use, outside a zone, … district that may take and hold property in its own name ( cf . Town Law, §64[2]). Therefore, specialized firefighting … raised within a zone upon dissolution of the zone ( cf . Town Law, §§185[1], 198[12], 202-c[1]). Accordingly, it …
https://www.osc.ny.gov/legal-opinions/opinion-97-26DiNapoli Says State Opioid Treatment Programs Need Better Coordination
… found treatment programs were not checking whether patients were getting other opioid prescriptions or … not required to disclose the medications they provide to patients, but should check for a patient's other opioid use … 1,065 opioid prescriptions (53 percent) provided to the 25 patients. Auditors found that consent to coordinate care was …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… and to improve public access to this information. DOH is responsible for ensuring civil violations of state health … However, DiNapoli’s auditors found DOH, in some cases, is suspending a substantial portion of the penalty imposed. … needs to improve its oversight to ensure the PSC account is receiving all the revenue it is due. For example, DOH did …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsOpinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Machias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District … and forward to June 18, 2025 to review Annual Financial Report (AFR) filings. Understanding the Audit Area A board of … A fire district treasurer (treasurer) should record and report financial transactions in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14XV.17 Short Term Investment Pool (STIP) Interest – XV. End of Year
… the State Finance Law governs the distribution of interest to agencies’ accounts within the State’s short-term … legislation submitted with the Governor’s Executive Budget to determine if any changes are necessary. Pursuant to law, agency requests to ‘opt into’ or ‘out of’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv17-short-term-investment-pool-stip-interestOpinion 95-19
… to the Local Finance Law. The effect of this provision is to permit participating employers to contract indebtedness … supplied; see also Local Finance Law, §10.00[a]). It is a general rule of statutory construction that, absent a … pursuant to chapter 62, the amount to be amortized is no longer "outstanding" within the meaning of section …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Opinion 92-53
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of … the common council is authorized to negotiate an agreement for the allocation of county sales tax to the city, subject …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Mental Health Education, Supports, and Services in Schools (Follow-Up)
… instruction in the kindergarten–grade 12 health education curriculum. With the passage of the legislation, which … to have mental health instruction as part of the curriculum, and that DOE could make improvements in the …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followUnified Court System Bulletin No. UCS-319.1
… UCS-319 . Purpose: The purpose of this bulletin is to explain OSC’s automatic processing of the April 2022 … Law Enforcement Differential Payment (SLED) increase and to inform agencies of new eligibility criteria. Affected … the previous eligibility criteria of being authorized to carry a firearm on duty, and instead includes all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseOpinion 2005-5
… to retirement system for the next subordinate officer is increased) GENERAL MUNICIPAL LAW §207-m: If a village’s … police officer in the village police department is a member is increased, but the benefits under that plan are not … Whether the police chief is entitled to a monetary payment in the amount of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 92-38
… Misc 244, 135 NYS 593). Since section 10-1012 requires the submission of a "new" nomination in the event the initial … ( In re Eiss , 205 AD 691, 199 NYS 544 app dsmd 236 NY 638; see, gen., 4 McQuillin, Municipal Corporations, … NYS2d 658, affd 278 AD 600, 101 NYS2d 924, lv denied 302 NY 947). In contrast, Town Law, §§176(11-a) and (11-b), which …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up) (2020-F-6) 30-Day Response
To determine the extent of implementation of the five recommendations made in our initial audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f6-response.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (2017-S-70)
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees using outside law firms and to minimize...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s70.pdfTown of Volney – Financial Operations Oversight (2024M-93)
… report – pdf] Audit Objective Determine whether the Town of Volney (Town) Town Supervisor (Supervisor) performed his … and the Town Board (Board) provided adequate oversight of financial operations. Key Findings The Supervisor did not … and the Board did not provide adequate oversight of financial operations. As a result, the Town may have …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93