Search
Opinion 95-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement … at a market rate of interest, secured by a note and mortgage. Insurance Law, §§9104 and 9105 govern the …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 93-10
… in the opinion. COUNTIES -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining day to celebrate) COUNTY LAW, §206-a; … provides that, notwithstanding any general or special law, holidays and Saturdays shall be considered as Sunday for this …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 96-7
… opinion. FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters) MUNICIPAL COOPERATION -- … formula as agreed to by the parties to the agreement. You ask whether several fire districts may join together in an … the fire departments of those districts. If so, you ask how the cost for this campaign may be allocated among the …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 94-2
… discussed in the opinion. CITIES--Fees (exemption from parking meter fees for city officials) PARKING AND TRAFFIC … 1980 Opns St Comp, No. 80-23, 89 and 3 Opns St Comp, 1947, p 551 are superseded to the extent inconsistent. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 2002-9
… consideration for such services under the contract. You ask whether a town may pay a small "stipend" to one or … services in connection with the town's recycling program. You indicate that the total payments would not exceed … or statutory obligation by a municipality before funds can be paid to, or expended on behalf of, private individuals …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 88-1
… GENERAL MUNICIPAL LAW, §72-h: The U.S. Postal Service is an agency of the federal government for purposes of this … lot to the U.S. Postal Service. Whether a particular parcel of village property is unneeded for village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 91-22
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority … departments or companies". Based on the quoted language in section 209-c, we have previously concluded that a fire … incorporate (see also 1990 Opns St Comp No. 90-34, p 78, in which we concluded that an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Opinion 93-24
… sports facility by fire district) TOWN LAW, §176(14): A fire district may not improve vacant land owned by the … with permanent outdoor competitive sports facilities such as softball fields and tennis courts. You ask whether a fire … facilities to be used by residents of the district, as well as members of the fire department. Fire districts are …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of … members of the fire department or, in the case of a multi-company fire department, the members of each company, must …
https://www.osc.ny.gov/legal-opinions/opinion-89-16XIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… Section Overview and Policies Starting January 1, 2019, moving expense reimbursements will be processed through … Operations REV. 02/19/2019 … Starting January 1 2019 moving expense reimbursements will be processed through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsAccounts Payable Advisory No. 38
… Programs Guidance: Some vendors that do business with the State offer rewards or points for certain purchases that … May personally use travel rewards or points accumulated as a result of traveling on State business. Agencies should … ensure State officers and employees are aware of and are in compliance with Advisory Opinion No. 08-04 and the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsVillage of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required annual audit of the … of a certified public accountant or public accountant to conduct the audit. Issue duplicate receipts where no other …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Opinion 2000-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … employment of each covered employee to so-called "annuity funds" maintained by employee unions. The contributions …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 89-23
… to utilize space in the village hall several times per month for nominal or no consideration. This is in reply …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 90-53
… that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to … of their police powers and discretionary functions. (2) An independent contractor may not be compensated for services …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up) (2019-F-20)
To determine the extent of implementation of the five recommendations made in our initial audit report, Inappropriate Premium Payments for Recipients No...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f20.pdfComptroller DiNapoli Releases Municipal Audits
State Comptroller DiNapoli announced completed audits of the Averill Park No 2 FD Village of Goshen Hortonville Fire District Margaretville Volunteer FD City of Ogdensburg Pulteney Vol FD Village of Sharon Springs as well as an audit of inmate hospital costs
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Fiscal Outlook Declines
… volatility, and increases in recurring spending, according to a report by State Comptroller Thomas P. DiNapoli. “The … that cannot replace fiscal discipline or be relied upon to plug recurring budget gaps. While there is no quick fix, a proactive approach by state leaders to align recurring revenues with recurring spending could …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… No. 2 pleaded guilty today to stealing more than $5,000 in public funds, after an audit and investigation by State … 45, of Hammondsport, pleaded guilty today to grand larceny in the third degree (a class D felony) in front of Steuben County Court Judge Marianne Furfure based …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsOpinion 2024-1
… to fund replacement of all public and privately owned lead water service lines in the City without violating Section 1 … conversations with City and State Environmental Facilities Corporation (“EFC”) officials and a review of public records, … as follows: No county, city, town, village or school district shall give or loan any money or property to or in …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1