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Opinion 91-31
… MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured within the town) PUBLIC HEALTH LAW, §§2140, 2144, 2145: A town is not legally obligated under Public Health Law, §2144 to … for treatment of an individual who had come into contact with a rabid animal within the town. We assume that the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Operational Advisory No. 16
… of Budget Journals Guidance: Starting Thursday February 26, 2015, OSC, DOB and SFS will be deleting all existing … Journals, Budget Transfers and InterUnit Budget Transfers with a journal date of December 31, 2014 and prior that have not been posted. See SFS Secure for journals scheduled to be deleted as of February 20, 2015, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteEqual Access to Justice Reporting
… Office to the Attorney General's Office. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/equal-access-justice-reportingOpinion 2000-18
… service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities performed under auspices of village fire … This is in response to your request for our opinion with respect to several issues arising from the inclusion of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … §10(1): A committee formed by seven towns to operate a joint airport pursuant to General Municipal Law, §353-a must … a meeting. You ask whether a committee formed to operate a joint airport pursuant to General Municipal Law, §353-a, …
https://www.osc.ny.gov/legal-opinions/opinion-90-31State Comptroller DiNapoli Releases Municipal Audits
… components reviewed, auditors identified 49 (17%) where city officials could consider taking additional steps … components reviewed, auditors identified 24 (3%) where town officials could consider taking additional steps … components reviewed, auditors identified 83 (14%) where village officials could consider taking additional …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsOversight of Pupil Transportation Services
… each day across the State. The 2016- 17 statewide cost of providing these services was approximately $2.8 billion, of which $1.7 billion was covered by State aid. The … help ensure safe transportation for all children. As part of these requirements, the Department administers the School …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesState Comptroller DiNapoli Releases School District Audits
… consistently overestimated appropriations by an average of more than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, 2021, it was nearly $7.8 million (28% of the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsHomeless Services Housing Needs Assessment
… care (including physical and mental health), treatment for substance abuse, childcare services, and assistance with … the Local District or third-party provider. The Assessment is an evaluation of the client’s housing and care needs, … (46%). 5 of 19 cases requiring mental health services (26%). 2 of 13 cases requiring multiple services (e.g., mental …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bellmore Union Free School District , … year. The board overestimated expenditures by an average of $4.4 million per year from 2012-13 through 2014-15. In … in all three years reviewed, the district did not use any of the fund balance appropriated to finance operations. …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsOpinion 94-1
… to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to a county … or those matters specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]), including the compensation of its officers …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 96-23
… Exemption (of towns from court fees) TOWNS -- Liability (for court fees) CIVIL PRACTICE LAW AND RULES, §8017: Section … fees which clerks are required to charge or collect. This is in reply to an inquiry from your office requesting an … the county, or an agency or officer thereof acting in an official capacity nor for furnishing a transcript, …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 89-4
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions … who is a director of a bank has a prohibited interest in the designation of the bank as a town depository unless the exception in General Municipal Law, §802(1)(a) applies. The exception …
https://www.osc.ny.gov/legal-opinions/opinion-89-4XI.17 Protest Procedures – XI. Procurement and Contract Management
… purpose of this section is to summarize the Office of the State Comptroller's (OSC) Contract Award Protest Procedure … be used when an interested party 1 asserts to OSC that the State Comptroller should not approve a contract award by a public contracting entity 2 . The objective of the State procurement process is to facilitate each public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresRetiring Before Age 62 – Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Retiring Before Age 62 – Police and Fire Plan
… reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Accidental Death Benefit Extender
… Signed into law on September 11, 2019 as Chapter 253 of the Laws of 2019 – A.7892 (Abbate) / S.6313 (Gounardes) – Extends the period of time to 5 years within which to file an application for an … Extends the period of time to 5 years within which to file an application for an …
https://www.osc.ny.gov/legislation/accidental-death-benefit-extenderCollege Readiness
… 2022 and included students who were expected to graduate high school by August 2019. About the Program According to … the fastest-growing occupations require education beyond a high school diploma – a college degree or advanced … However, nearly half of all students who do complete high school and go to college require remedial courses and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readiness