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Background Checks at Municipal Youth Programs (2012-MS-5)
… against the Division of Criminal Justice Services’ Sex Offender Registry and other resources. Two municipalities … in these municipalities did not identify any persons with sex offender or significant criminal histories. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Archived: Legislative Session 2017–2018
… law relating to procurements, prohibiting certain third party contracts, authorizing the state comptroller to oversee …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Opinion 2010-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … ambulance companies to receive "back-up" services ( see New York State Assembly Mem in Support of Legislation, Budget …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4DiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… released today by State Comptroller Thomas P. DiNapoli . The jobs comprised more than 18 percent of all private sector employment in the state. “Nonprofits … DiNapoli’s report focuses on private nonprofits classified as charitable organizations – or 501(c)(3)s under the …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsOpinion 2006-11
… he or she is paid a salary by the store and he or she does not receive compensation directly related to sales to … has no financial ownership interest in the store, that he does not receive commissions for auto parts purchased by the town and that his job at the store “does not rely upon the Town approving payments” to the store. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2000-14
… prior to retirement; there would be no fiscal obligation for the school district to provide payments into the program … a percentage of pay, into a "tax deferred annuity program" for its teachers. Under the program, all school district … prior to retirement. There would be no "fiscal obligation" for the school district to provide payments into the program …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Police Property Room Inventory (2014-MS-4)
… also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg [pdf] , …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Opinion 97-1
… costs are apportioned to plan participants on the basis of full valuation of taxable real property, the authority's full valuation will be the same as that of the village. Any … apportioned to each participant in the proportion that the full valuation of the participants' taxable real property …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Greater Amsterdam School District – Financial Condition (2016M-110)
… District’s financial condition for the period July 1, 2012 through December 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions … of the 2013-14 and 2014-15 fiscal years. The District did not develop a multiyear financial plan to manage its fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Opinion 88-30
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- … from the village unless the owner develops a private, on-site water supply. You ask whether, under these … the community, not inconsistent with existing law. Based on the above provisions of law, this Office has expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 91-1
… AD2d 229, 385 NYS2d 425; Pacificorp Capital Inc. v City of New York , 741 F Supp 481, 486). In our view, however, …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 88-27
… the source of the payments from the municipality to the New York State and Local Police and Fire Retirement System in …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2001-2
… in crediting points under a service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (point … points as a condition precedent to crediting an active volunteer firefighter with a year of firefighting service; … for point accumulation under a service award program for volunteer firefighters. You ask the following: 1) may a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2000-5
… and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway Fund (transfer of moneys from to a snow and ice … and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY LAW §141: Surplus moneys originally raised and … surplus moneys originally appropriated by a town for town highway snow and ice removal may be paid into a snow and ice …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 2000-4
… costs would only be felt in the future" ( NYPIRG v City of New York , 89 Misc 2d 262, 266, 390 NYS2d 784, 787, affd 48 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Opinion 89-51
… contract is generally required to provide that the party receiving fire protection pay for any increases in the … contract is generally required to provide that the party receiving fire protection pay for any increases in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 97-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … members of each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Eligibility, the Benefit and Filing – Career Plan
… with a reduced benefit between ages 55 and 62. 1 For all tiers, if you recently changed employers, you may be …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingOpinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … bidding requirements for political subdivisions in this State. General Municipal Law §103 provides that, except as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 91-25
… Municipal Law, §207-a(1) requires a city (other than New York City), town, village or fire district to pay to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-25