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Opinion 88-74
… (c) of that section requires that, upon the petition of 25 resident taxpayers, a proposition be submitted at a town or …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 92-20
… may only be such amount as will legitimately assist in the regulation of the business or occupation and may not exceed …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 2001-8
… DISTRICTS -- Establishment (within area of former fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION DISTRICTS -- Dissolution (simultaneous … of fire district within area of dissolved fire protection district) TOWN LAW §§170, 171, 176(27), 181, 185: …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 91-23
… -- Eligibility (membership in more than one company) NOT-FOR-PROFIT CORPORATION LAW, §1402(c)(3); TOWN LAW, … in more than one fire company at one time". Further, Not-For-Profit Corporation Law, §1402(c)(3), which relates to the … same fire department or different fire departments. June 26, 1991 George F. Calvi, Village Manager Village of Ardsley …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 90-38
… This opinion represents the views of the Office of the State Comptroller at the time it was … terminates when one or more residences or commercial buildings are occupied and are dependent upon the highway for … Whether the town highway superintendent is required to remove snow …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Opinion 90-33
… subject to approval of the village board of trustees (see Briggs v Harmin , 96 AD2d 616, 464 NYS2d 594; cf . Village …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Opinion 89-14
… (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … envelope with their tax payment. The mailing of receipts for taxes is governed by the provisions of section 986(1) of … mail a receipt to each person paying a tax... Subdivision (2) of section 986 states that the expense of mailing receipts …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Area #12 – Information Technology Contingency Planning – Information Technology Governance
… employee action or a natural disaster, such as a flood or fire. The plans, policies, procedures and technical …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits … did not have controls in place to prevent duplicate claims (such as when a clinic and individual practitioner … inappropriate APG payments; strengthen controls over APG claims processing to prevent improper payments for excessive …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to … Department of Health (Department) administers the State’s Medicaid program. The Department’s eMedNY computer system …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Collection of Special Hauling and Divisible Load Overweight Permit Fees
… the correct fees for special hauling and divisible load overweight permits. This audit covers the period April … and the regional offices. In contrast, a divisible load is any cargo that can be separated into units of legal … weight without affecting the physical integrity of the load, such as sand, soil, or gravel. Divisible load …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesControls Over Federally Funded Programs and Maximization of Federal Funding
… air infiltration and reduce drafts, insulation to reduce heat loss, and modifications to heating systems. Subgrantees …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingOversight of Transportation Services and Expenses (Follow-Up)
… reviewing a sample of procurements to determine the Contractor’s compliance with the contract terms and the … million, including payments of nearly $8.3 million to the Contractor, as well as fuel expenditures totaling $12.5 … been completed at State-owned facilities instead of commercial fueling stations. Employees operated vehicles with …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followCity of Long Beach - Budget Review (B19-7-4)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable, and whether the City took appropriate action to implement or … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4City of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 202122 fiscal year are reasonable and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6City of Amsterdam – Budget Review (B20-5-8)
… for Aid and Incentives for Municipalities, property registration fees, metered sewer rents and golf course fees which may not be realized. The adopted budgets for the …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Cost-Saving Ideas: Legal Requirements
… corporation pursuant to a municipal cooperation agreement. Banking Law Section 107-a requires a bank or trust company to … certain conditions. Additional statutes that relate to banking include: GML Section 5-a authorizes local government … the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d allows a local government, in …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsOpinion 2006-8
… the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use of for lump sum “retirement … with the rest of section 6-p, which clearly is limited to payments of the monetary value of leave credit. In … of an accrued “employee benefit”, a term expressly limited by subparagraph (b) of subdivision 1, to the monetary …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or … among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax moneys are distributed in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-89-53