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Opinion 89-57
… street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, … to utilize town highway equipment and personnel to repair and improve a village street of a village located …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Protection of Child Performers
… 16, 2017. Background The Department of Labor (Department) is charged with protecting workers in New York State. Part … The Department’s Child Performers Unit (Unit) is responsible for monitoring compliance with all parts of … NYCRR also ensure that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOpinion 92-9
… a physical presence in a courtroom before a judge ( cf ., e.g., People v Thumser , 144 Misc 2d 425, 544 NYS2d … place after an action has been commenced (CPLR 3106[a]; cf . CPLR 3102[c]). Depositions may be taken from, among … or reasons for the deposition (see CPLR 3101[a][1],[4]; cf ., e.g., Slabakis v Drizin , 107 AD2d 45, 485 NYS2d 270; …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Ethics
… x 17in. paper. Conflicts of Interest of Municipal Officers and Employees [pdf] Model Code of Ethics - Local Governments … Resources and information on ethics for local officials …
https://www.osc.ny.gov/local-government/resources/ethicsReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? Information for … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-capVillage of Ilion – Information Technology (2015M-34)
… through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, … and has a population of approximately 8,000. The Village is governed by an elected five-member Board of Trustees. … law requiring notification of affected parties when there is a security breach relating to private information. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Endicott – Budget Review (B4-15-11)
… and planned to raise water and sewer rates to make up the difference. The Village’s tentative budget exceeds the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… The Village’s tentative budget exceeds the property tax levy limit set by statute. Key Recommendations Address … sufficient financing sources. Ensure compliance with the tax levy limit law by either adopting a local law to override the tax cap or lowering the budget totals to be within the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7What's New
… NAUPA format before and would like to see a preview, it is published on the NAUPA website . After the conversion to … ordinary course of the business, that the property owner is deceased, the holder must attempt to confirm the owner’s … triggering the dormancy under this provision. The property is reportable on the earlier of the starting transaction date …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newChallenging a Determination – State Police Plan
… date mailed. NYSLRS Attn: Hearing Administration 110 State Street Albany, NY 12244-0001 When requesting a hearing, …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… others offered unique amenities. For example, Midway State Park offered a wheelchair accessible playground, and Letchworth State Park had an Autism Nature Trail, featuring sensory stations … action had been taken to implement the plan’s provisions. Staff at state parks said they perform periodic walk-throughs …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesIndustrial Development Agencies in New York State
… (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that offers financial … an IDA losing the ability to provide tax exemptions. Below is an interactive map developed by the Office of the New York … data, see IDA 2024 | LDC 2024 . For tabular data of what is presented in the dashboard below, see IDA Dashboard Data . …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateOpinion 92-34
… payment of parking fines and surcharges) -- Remission to State Comptroller (partial payment of parking fines and … mandatory surcharge, the city may apply the payment either to the fine or to the surcharge and remit the surcharge payments to the … Whether a surcharge is to be considered paid in whole or in part when a court or …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Audit of the Tuition Assistance Program at New York Career Institute
… (TAP) awards. Background New York Career Institute (NYCI) is a two-year private, degree-granting school located in downtown Manhattan. NYCI is approved to offer nine certificate and degree programs in … NYCI serves approximately 600 students and tuition is about $4,250 per trimester ($12,750 per year). TAP is an …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteAudit of the Tuition Assistance Program at Plaza College
… Program (TAP) awards. Background Plaza College (Plaza) is a private postsecondary educational intuition located in … health. Plaza serves approximate 800 students and tuition is about $5,000 per semester. TAP is an entitlement program designed to provide funds for …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… Background Medgar Evers College, located in Brooklyn, is a senior college within the City University of New York, … 6,000 students, and tuition for full-time study is about $5,000 per year. TAP is an entitlement program designed to provide funds for …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeCollateral Loan/Pawn Brokers
… known as collateral loan brokers, are required by law to file several forms with the Office of the State Comptroller. … Business Type Requirements Fee Forms/Resources New Filing File before doing business. New Filing Fee: $5.00 Collateral … Pawn Brokers (Collateral Loan Brokers) Established Filings File an updated registration statement whenever there is a …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersAudit Committee Charter Guidance and Template
… establishing an audit committee charter. A sample charter is provided at the end of this guidance. This sample charter … resolution of the board. The role of the audit committee is to assist and advise the board on issues relating to the … board members, if the board deems that such composition is advisable to provide the requisite accounting, auditing …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 90-17
… in the next succeeding assessment of town taxes. This is in reply to your inquiry relating to the use of surplus … without consideration, to the town in which the district is located. You ask whether surplus moneys of the fire … for the surplus moneys of the district. Consequently, it is our opinion that those moneys must be distributed as …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 95-22
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's … Benevolent Association may not expend foreign fire insurance tax moneys to purchase exercise equipment for use …
https://www.osc.ny.gov/legal-opinions/opinion-95-22