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Opinion 91-45
… It has been held that the town supervisor may not make any payment for highway repairs and improvements in the absence …
https://www.osc.ny.gov/legal-opinions/opinion-91-45New York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… year of growth in profits, which have nearly doubled since 2015. Recessions and economic shocks have historically …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallOpinion 89-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §§8017(a), 8022; …
https://www.osc.ny.gov/legal-opinions/opinion-89-19State Comptroller DiNapoli Releases Municipal & School Audits
… they may not recover data and resume essential operations in a timely manner. Town of Marion – Misappropriation of … collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to … submitted to New York state agencies to ensure that all cases, including any cash collected, were properly reported …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-48
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to … The county clerk of each county shall provide and keep a book called the 'lien bond docket,' which shall be suitably … column. The names of the owners shall be arranged in such book in alphabetical order. The validity of the claim and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 93-27
… taxes within town outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town … of sales tax is not a matter within a town's home rule authority (see Municipal Home Rule Law, §10[1][ii][a][8]; Town of Moreau v County of …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 2002-8
… ten days of the board's determination. July 18, 2002 Ray R. Mallette, Supervisor Town of Pamelia … Whether a water …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 99-3
… in whole or in part of any evil or hardship that afflicts body or mind; especially, the partial removal of pain, grief, …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 95-29
… IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The … for which indebtedness remains outstanding, may be sold to a water authority, and the district then dissolved. …
https://www.osc.ny.gov/legal-opinions/opinion-95-29DiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli, the United States Attorney for the Eastern District of Pennsylvania, the … 2017 through October 2022, Gritman stole $117,194 in pension benefits from the New York State and Local Retirement …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityOpinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-16
… EDUCATION LAW, §1908(1): A central high school district is required to apportion expenses among the school districts … proper assessment roll to be used for the apportionment required by section 1908 of the Education Law. Subdivision … included in such central high school district, as appears from the last preceding assessment roll. The board of …
https://www.osc.ny.gov/legal-opinions/opinion-95-16State Comptroller DiNapoli Releases Municipal Audits
… City officials did not implement all recommendations in the previous budget review letter when preparing the … certain significant revenue and expenditure projections in the 2022-23 proposed budget continue to be unreasonable. … in a timely and accurate manner, or that all adjudicated cases were reported. They did not provide adequate oversight …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-2
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation in group purchasing programs) PUBLIC CONTRACTS - Contracts …
https://www.osc.ny.gov/legal-opinions/opinion-89-2State Agencies Bulletin No. 1771
… 2019 (Inst) or January 3, 2020 (Admin) will be reflected in the employee’s 2019 Form W-2 and the agency appropriation will be refunded in full. Unfortunately, there are processing limitations for … a corrected wage statement (Form W-2C). However, in most cases, the Federal, State and Local tax withholding balances …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1771-processing-2019-salary-refunds-received-osc-after-december-27-2019-instOpinion 2001-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … municipal purposes) GENERAL MUNICIPAL LAW §§94, 453; STATE CONSTITUTION, article IX, §1(f): A village may not fix … cost of government ( id .). Article IX, §1(f) of the State Constitution provides that no local government may be …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 2007-7
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC OFFICERS … for elected officials) STATE COMPTROLLER -- Reporting to (by employers for “days worked” by elected officials) WORDS AND PHRASES -- "Days Worked" (meaning of for purposes of 2 NYCRR 315) RETIREMENT AND SOCIAL …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … as the village fire department. VILLAGE LAW, §1-102(1); STATE CONSTITUTION, ARTICLE VIII, §1: A village may not … benevolent association established by special act of the State Legislature for the purpose of receiving foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BONDS AND NOTES -- Periods of Probable Usefulness (purchase of police cars) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… a mail fraud charge arising from his attempt to embezzle funds from a decedent’s estate for which he served as a … a mail fraud charge arising from his attempt to embezzle funds from a decedents estate for which he served as a …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-court