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Opinion 98-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … before the moneys may be returned to the school district's general fund. Education Law, §3651(1-a) authorizes a school …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 98-15
… -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) … subject to permissive referendum, to convey unneeded town real property. Article 5-K of the General Municipal Law … historic preservation programs", the local legislative body of a municipal corporation, after public notice …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 98-11
… on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real … meeting the requirements of Real Property Tax Law, §925, is considered timely. You ask whether a real property tax … the last day for the payment of taxes without penalty is timely, when the last day of the penalty-free period is a …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). Also, article 4 of the Municipal Home Rule Law …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department or, if the department is …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 2000-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of article 5-G, to mean a county outside of the City of New York, a city, a town, a village, a BOCES, a fire district or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Village Official Heading to Prison for Stealing More Than $100,000
… State Comptroller Thomas P. DiNapoli and Oswego County … to determine Bailey pocketed more than $9,000 in cash from property tax payments, permit fees and the sale of a village … also failed to pay the village $1,500 for her own personal property taxes in 2010, 2011 and 2012. The misappropriation …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000Opinion 91-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention … Law, §204-a authorizes "fire companies" to engage in certain "fund raising activities" (see also, … Law, §202; Village Law, §1-102). April 17, 1991 James E. Spellman, Esq., Village Attorney Village of Ilion … …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-61
… (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts (abolishment and …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … Comp, 1967, p 762; 16 Opns St Comp, 1960, p 56). Article 8, §1 of the State Constitution, which inter alia , prohibits …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-58
… 806: The sale of an individual insurance policy by a village trustee to a village employee in the employee's private capacity is not a "contract" with the municipality for purposes of the conflict of … a firm, partnership or association of which he or she is a member or an employee (General Municipal Law, §803[3][b]). …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … was exempt therefrom (1989 Opns St Comp No. 89-63, p 139, copy enclosed). For the reasons expressed in that opinion, we …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 90-40
… to vote as deputy and as trustee) VILLAGE LAW, §4-400(1)(a): A village trustee who is also deputy mayor does not vote both in his or her capacities as trustee and … inability of the mayor. You ask whether a village trustee, when serving as deputy mayor during the absence or inability …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Opinion 89-17
… judgments and claims", it is our opinion that, consistent with the conclusion in Opn No. 84-32, supra , the fund may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 89-10
… of public library to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with … at the time of submitting the voucher or upon demand after audit of the voucher, the municipality shall deduct the …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Area #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-bankingNY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… for approval to omit the shareholder request from a vote at its annual meeting, which the SEC denied in February. The resolution will be presented and voted on at the company's annual general meeting on April 26 in Findlay, Ohio. The Fund holds shares of Marathon valued at approximately $78.8 million. "Given the nationwide …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel … form or some indication that travel was properly approved. Is the travel or mileage reimbursement form attached, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsTown of Sherburne – Budgeting (2025M-3)
… by real property taxes, while the general fund TOV is funded primarily by real property taxes and sales tax, and the highway fund TOV is funded primarily by sales tax and Consolidated Local …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… [read complete report - pdf] Audit Objective Did the Auburn Industrial Development … with project costs totaling $102 million to the New York State Authorities Budget Office, including one active bond … annual reporting form and supporting documentation (NY-45 forms) needed to monitor project goals, including job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approval