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Opinion 88-29
… literal provisions of General Municipal Law, Article 18 a village mayor would not have a prohibited conflict of … the village. You informed us that the mayor is not an IDA member. General Municipal Law, Article 18 (§§800, et seq .) … to be made might be acceptable. But a court should not make such fine distinctions, least of all where matters …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 98-3
… to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business partner … a firm, partnership or association of which he or she is a member or employee (General Municipal Law, §800[3][b]). An … Comp No. 85-60, p 84). Further, if the individuals were to make appearances or render other services on behalf of …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 2005-1
… steps to collect unpaid ambulance fees. February 15, 2005 Jeffrey A. Siegel, Esq., Town Attorney Town of Duanesburg 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 2005-6
… TOWN LAW §130: A town may not make a gratuitous payment to fund a symposium on the prevention of teen “bullying” … opinion that a town may not make a gratuitous payment to fund a symposium on the prevention of teen “bullying” …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 88-68
… AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest) CONFLICTS OF … (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest (application for … that the person or entity making the application will make the required disclosures, it also may not apply to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-68NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… 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 financial … Savings Program. The legislation was sponsored by Senator David Carlucci (D-Rockland/Westchester) and Assemblywoman …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… citizens must receive the highest quality of service for the lowest possible cost. To determine if your … evaluate these services to see if opportunities for cost savings exist. There are a number of ways to … garbage collection costs. Intermunicipal cooperation: For some municipalities, it may be economical to enter into a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOpinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Public Safety Overtime
… In response to questions we’ve received from employers who are seeking clarity about public safety overtime, … been established to help employers determine what overtime is reportable and pensionable. As of July 1, 2019, public … following factors must be present for the overtime to be considered government service and reportable to NYSLRS: The …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeState Agencies Bulletin No. 1835
… Amount, and Sum %. These queries will allow agencies to do outreach to encourage full enrollment in direct deposit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksOpinion 90-7
… employees of an industrial development agency established for the benefit of the city. You ask whether, pursuant to … of an industrial development agency (IDA) established for the benefit of the city. Section 18 generally authorizes … * * * * (b) where the governing body of a municipality, for whose benefit the public entity has been established, has …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 91-17
… of "hospital" contained in Public Health Law, §2801(1). You ask whether a county may make purchases for county …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 2002-3
… that a town may not, pursuant to its home rule powers (see NY Const, article IX; Municipal Home Rule Law §10[1][i]), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 89-6
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … would properly be deposited into the State's General Fund or remain with the locality. An examination of the relevant … to section 791, because the statute contains "not a single word with respect to the title" to such moneys. The …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… Audit Objective Did the Montauk Fire District (District) Board of Fire Commissioners (Board) pay Advanced Life Support … overpaid its 13 ALS employees a total of $9,386. A lack of oversight and inadequate controls led to the overpayments … standards are included in Appendix D. The Board has the responsibility to initiate corrective action. Pursuant to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… of the Treasurer’s financial records or that all 325 claims paid between January 1, 2023 and May 31, 2024 totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mVertus Charter School – Information Technology Asset Management (2025M-9)
… technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – January 16, … portion of a school’s IT asset inventory, both in value and number. While officials were unable to provide the … most IT assets because the dollar amount of most IT assets do not individually meet the Policy’s inventory …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9State Agencies Bulletin No. 1971.3
… for audit purposes. Affected Employees Employees hired on or after January 1, 2023, and existing employees with a … Request Direct Deposit record are affected. Background Form AC 2772, Direct Deposit Form for NYS Employees is … jobs, all payroll deposits are made according to the single Direct Deposit record for all jobs. As a result of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryArea #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk … school that processes financial transactions online. Some of the more popular types of electronic fraud targeting … In addition, malware protection should be kept up-to-date and, whenever possible, a wired rather than wireless …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-banking