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Town 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-50Opinion 98-3
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … deputy comptroller, if that office has been established. You ask whether an individual may be appointed by the town … a municipal officer or employee has an interest in any "contract" with his or her municipality if he or she …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 98-13
… authorizes the town board to appropriate money raised by tax or otherwise to equip and maintain such library or to … §57.07(1) provides that a town may appropriate, raise by tax and expend money for historical purposes. It is our …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 97-19
… opinion. CONFLICTS OF INTEREST -- Insurance Transactions (fire district treasurer as officer and stockholder of … MUNICIPAL LAW, §§800(3), 801, 803; TOWN LAW, §177: A fire district treasurer who is an officer and stockholder of an insurance agency with which the fire district contracts has an interest in the contract. The …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 92-30
… against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with not-for-profit agencies) GENERAL MUNICIPAL LAW, §§801, 802(1)(f), … governing board who also serves on the board of a not-for-profit agency does not have a prohibited interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 90-56
… in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military Leave (additional paid leave beyond statutory maximum period) … 242(2) of the Military Law, every "public officer or employee", while engaged in the performance of "ordered … NYS2d 252; Henn v City of Mount Vernon , 198 AD 152, 189 NYS 851; Local 456 v Town of Cortlandt , 68 Misc 2d 645, 327 …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 91-2
… (public corporations -- scope of audit authority); (OTB's -- scope of audit authority) OFF-TRACK BETTING CORPORATIONS … of interest. This is in response to your letter in which you question the authority of the State Comptroller, in … governmental audits in general (Comptroller General of the U.S., Standards for Audit of Governmental Organization …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 91-15
… of a double toll upon property being developed. In Riegert Apartments Corp. v Planning Board of Town of Clarkstown , 57 … at 212, 455 NYS2d at 561) The above language from Riegert Apartments , relating to a double toll, was quoted … on procedural grounds, it distinguished the Riegert Apartments case, pointing out that no park land double toll …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 94-19
… requirement for the establishment of a sinking fund with respect to "zero coupon bonds" issued between July 19, 1991 … chapter 201 amended Local Finance Law, §57.00(e) with respect to the sale of bonds at a discount to provide that: … Finance Law, §21.00[d], as amended by chapter 201, with respect to bonds on which interest is compounded and payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19State Agencies Bulletin No. 330
… code PGA AMOUNT ENTER THE AMOUNT OF OVERPAYMENT, preceded by a minus sign Correcting Pre-Shift Briefing Pay on the Job … RS-2050A for all employees whose regular check was reduced by the amount of the PGP overpayment. The agency must report … the PGA. Procedure When APG Was Previously Over Reported by Agency If the agency previously reported an overpayment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002Opinion 88-41
… the total of all revenues and appropriated cash surplus as estimated in the budget." Any appropriation of part-town …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 2005-1
… considering charging a fee to users for this service. You ask: (1) whether the emergency medical services provider (the … are imposed by the town and, therefore, in the absence of anything to the contrary in section 122-b, constitute town … of civil actions. We also believe that in determining how to proceed, the town may take into consideration an …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 2005-6
… not undertaken for profit and serves a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St … be an incidental benefit accruing to the private entity (see, e.g., Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346; … schools to loan textbooks to all children in grades seven through twelve, including parochial school students, was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 88-29
… situated in the town in which the board member served. The Appellate Division had held that there was no prohibited … 198, 382 NYS2d 198). The Court of Appeals reversed the Appellate Division decision, however, holding that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 94-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and endowment moneys) GENERAL MUNICIPAL LAW, §§11, 39; ESTATES, POWERS AND TRUSTS LAW, §11-2.2; EDUCATION LAW, … policies, enacted pursuant to General Municipal Law, §39, relate to endowment or extraclassroom funds must be …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 88-68
Whether a member of a town planning board is disqualified from considering and voting on matters concerning a proposed subdivision development
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 88-21
… holding public meetings, provided that the rental money is deposited in the park trust fund established under Village … size can not be properly located in any such plat or is otherwise not practical, the board may require as a … lieu of setting aside park land is no more of a "tax" or "illegal taking" than the required setting aside of park land …
https://www.osc.ny.gov/legal-opinions/opinion-88-21DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… economically,” said Alexandria Ocasio-Cortez (D-NY) . “We must continue to invest in ourselves — our housing, our … immigrant workers: not only is it the right thing to do, it is in our financial interest to do so." “It’s a common refrain that immigrants built New York but what sometimes gets overlooked is that immigrants continue to …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… New York state has a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with … plan for the future," DiNapoli said. "Ensuring a loved one’s financial security and long-term care can put a …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costs