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DiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… funds; Adopt detailed policies for investment, procurement and financial oversight; Contract for an annual … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsOpinion 2024-1
… or statutory amendments that bear on the issues discussed in the opinion. NY CONSTITUTION, ART. VIII, § 1, ART. VII, § … §§ 19, 20; TOWN LAW, § 198; VILLAGE LAW, § 11-1112. We are in receipt of the City of Troy’s (“City”) resolution no. … of all public and privately owned lead water service lines in the City without violating Section 1 of Article 8, the …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Averill Park No. 2 Fire District , Village of Goshen , Hortonville … is being spent appropriately and effectively.” Averill Park No. 2 Fire District – Controls Over Financial Activity … DiNapoli announced completed audits of the Averill Park No 2 FD Village of Goshen Hortonville Fire District …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsClaims for Deceased Owners and Estates
… that appear online are at least $20 or one share of stock. How to Prove Ownership Provide documentation that the … Documentation for examples of accepted proof of ownership. How to Prove Entitlement ("Who Can Claim") In New York State, … court-appointed representative may complete the claim. See How to File an Estate Proceeding below for more information. …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesOpinion 93-13
… county the cost of sheriff's road patrol) - Pre-emption (formation of special district for the provision of sheriff's …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 92-32
… about the propriety of the use of surplus town funds to purchase an historical railroad depot located within the … and maintain the depot. The society, however, is unable to purchase the depot outright at this time. You propose, … a town is authorized, after due notice and public hearing, to purchase historical or cultural property in order to …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 91-36
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) … Whether park land fees imposed upon subdividers by a newly … Village Law may be used to finance additional facilities in an existing town park located in the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 93-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Opn No. 91-57, supra ; 1983 Opns St Comp No. 83-32, p 37; Buffalo Library v Erie County , 171 AD2d 369, 577 NYS2d 993 …
https://www.osc.ny.gov/legal-opinions/opinion-93-15New GASB Standards
… New York State will implement Governmental Accounting … basis using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting Template – Lessor (revenue) Lease … New York State agencies must implement Governmental …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsOpinion 2009-1
… -- Codes of Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed treasurer) -- Family Relationships (spouse of fire district commissioner as appointed treasurer) FIRE DISTRICTS --Treasurer (spouse of fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Facilities 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.pdfMedicaid Program - Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (2015-S-9), 90-Day Response
To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no l
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s9-response.pdfCollateral Loan Broker's Registration Statement
Article 5, Section 53 of the General Business Law provides - After September First, Nineteen Hundred Sixty, no person, corporation, firm or association shall ca
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-broker-registration-statement.pdfOpinion 92-42
… because town equipment is acquired for town purposes (see Town Law, §64[2-a]) and town personnel is hired to provide services for the town (see, e.g., Highway Law, §140[4]), a town may not perform work … consideration is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 2005-8
… ATM , supra ; NY Tel ., supra ; Phillips v Town of Clifton Park Water Authority , 286 AD2d 834, 730 NYS2d 565; Giuliani …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 91-42
… village funds) GENERAL MUNICIPAL LAW, §119-n; MUNICIPAL HOME RULE LAW, §10[1][i]; VILLAGE LAW, §4-408: A village and … (see General Municipal Law, §119-n). As to the village's home rule power in this instance, we note that villages are … to their property, affairs or government (Municipal Home Rule Law, §10[1][i], [ii][e][3]). Since fire department …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 90-63
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … -- Compensation (authority to hold recognition dinners or give awards to volunteers) EDUCATION LAW, §§255(1), … party for the senior citizens of the sponsor municipality or school district. You ask whether a public library may fund …
https://www.osc.ny.gov/legal-opinions/opinion-90-63XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… by type within the following major classifications and depreciated or amortized over the indicated estimated … 20 years Buildings 12-60 years Machinery and Equipment 4-30 years Library Books no depreciation … account code to indicate the type of fixed asset owned and the source of the monies from which the general capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), … status on SFS will be “Closed.” No further transactions can be processed against a contract in the “Closed” status. … Only the Office of the State Comptroller can close a contract in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsOpinion 89-1
… Lombardi v City of New York 78 Misc 2d 1057, 359 NYS2d 154 [1974], mod on other grnds 46 AD2d 750, 361 NYS2d 1 [1st …
https://www.osc.ny.gov/legal-opinions/opinion-89-1