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Opinion 95-14
… Uses (personal computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, … companies, the members of each company, may determine to use foreign fire insurance tax moneys to purchase a personal computer to be used for department …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 95-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Opns St Comp, No. 88-30, p 56). Neither the Town Law nor any other provision of law authorizes a town to provide sewer …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-22
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 2003-4
… for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads) … TOWN LAW §176(4-a), (9): A fire district is not authorized to purchase holiday decorations for public roads within the … of "Holiday Decorations (electrical material, etc.) to be utilized for beautification on the public roads" within …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2000 - 13
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in a second volunteer company is automatically deemed to have vacated his or her membership in the first fire company … may not join a second company and thereby be deemed to have vacated his or her membership in the first fire company. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli Releases Municipal Audits
… to four professional service providers without evidence of any cost benefit analysis. Payments to these vendors totaled … village’s current financial position. Auditors also found any employee in the clerk-treasurer’s office could handle all … procurement policy. In addition, village officials have not established sufficient internal controls over key …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… Common Retirement Fund (the Fund) plans to vote against all board directors standing for re-election at companies … have no women directors," DiNapoli said. "We're putting all-male boardrooms on notice – diversify your boards to … DiNapoli co-signed a letter with the Coalition calling on all companies in the Russell 1000 with no women on their …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsComptroller DiNapoli Releases Municipal Audits
… good controls over financial activity. However, officials have not adopted written procedures to provide specific … process were adequate and auditors did not find any questionable bank withdrawals or payments. For access to …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Medicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… Objective To determine whether the Department of Health (Department) … in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orSales Tax Vendor Registration Practices
… June 1, 2018 to August 5, 2020, as well as applications for sales tax registration received by the Department from … 20, 2020. About the Program The Department is responsible for administering more than 40 State and local taxes, … and require vendors that make these sales to register for a Certificate of Authority (COA), collect the tax from …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesOpinion 91-34
… could call for bids on a unit basis, such as a per line price, so that competition may be sought even though the …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 98-10
… and maintenance of village streets); (source of revenues to fund town services on village streets) STREETS AND … §10(1): A town may not raise town taxes within a village to generate revenues to reimburse the town for the cost of … scheme in the field of highway funding, including how towns are to budget and raise money for highway …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 88-41
… FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) … of such programs with town property. This is in response to your letter concerning the expenditure of town funds for …
https://www.osc.ny.gov/legal-opinions/opinion-88-41State Agencies Bulletin No. 753
… and the country name is in the country field. THIS COUNTRY DOES NOT HAVE POSTAL CODES According to the US Postal Service, the country you selected does not have a Postal Code. POSTAGE IS CHEAPER FOR PUERTO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/753-new-error-messages-control-d-report-npay766Opinion 93-13
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the cost of the sheriff's department road patrol. You have indicated that the reason for the proposed charge-back … may not adopt a local law which impairs the powers of any other public corporation (NY Const, art IX, §2[d]; …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 92-32
… an installment basis, without any stated interest, over a number of years. You indicate that the town would hold a …
https://www.osc.ny.gov/legal-opinions/opinion-92-32New GASB Standards
… annual financial statements. GASBS 101 is an update to GASBS 16 and requires the State to consider other types of compensated leave such as holiday, … entity. The cooperation of all reporting entities staff to ensure proper enrollment in the reporting system as well …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsOpinion 93-15
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual audit of by … 88-76, p 145; 1980 Opns St Comp No. 80-340, p 101). Public libraries are, for most purposes, fiscally autonomous from … the Education Law contains certain requirements for public libraries to report to the State Education Department (see …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 91-36
… including the acquisition of land". A village, however, does not have unlimited authority to impose a park land fee …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Facilities Planning Bureau Project Review (2018-S-2), 90-Day Response
To determine if the State Education Department’s (Department) Facilities Planning Bureau (Bureau) completes its review of projects in a timely manner and, if no
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s2-response.pdf