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Opinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 89-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of ethics must include provisions relative to private employment in conflict with official duties (General … Law, §806[1]). Also, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-67
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor … Whether the appointment of the mayors law partner would result in a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 97-17
… of a "city and county public library". September 29, 1997 Alan P. Gerstman, Esq., lst Asst. County Attorney Erie County …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 91-49
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may convey an abandoned county highway by …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Military Service Credit
… a trustee-to-trustee transfer. We can accept transfers only from certain types of plans. Details will be provided in …
https://www.osc.ny.gov/retirement/publications/military-service-creditOpinion 95-30
… 1723-a of the Education Law, which governed investments by school districts, was silent as to the investment of the moneys of a school district public library. In addressing the authority … library was an agency of the sponsoring municipality or school district and could invest only in the types of …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 98-8
… STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political subdivision is required to procure microfilming services, … the form, function and utility required by the political subdivision, from a qualified and approved preferred source, … by the appropriate officer, board or agency of a political subdivision or district therein to the "lowest responsible …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration) … Whether in lieu of selling the sand and crediting the proceeds to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 2000-20
… 55). In furtherance of these purposes, fire districts have only those powers expressly granted by statute and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 93-33
… §60(a): A publication entered as second-class matter at a post-office located outside the boundaries of a school … a publication which is entered as second-class matter at a post office located outside the boundaries of the school … a publication which is entered as second-class matter at a post office located outside the boundaries of the school …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… Hiller, 59, of Far Rockaway, Queens. Hiller appeared yesterday afternoon before Queens Supreme Court Justice …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedState Comptroller DiNapoli Releases Audits
… NYBEAS and Carelon’s system to help ensure claims are paid only for eligible members. Of the initial report’s four audit …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in July
… payments. More information on these contracts and payments is available at Open Book New York . Major Contracts Approved …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… of an existing asset with a similar asset. (An old air conditioning system is replaced by a new air … and performance capabilities, such as replacement of an old air conditioner with a new one of the same type and … accrued taxes, broker commissions, legal expenses, title insurance, real estate surveys, other and professional fees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… through tough economic times, bought their first and only homes here, raised their families here, and retired here …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityState Comptroller DiNapoli Releases State Audits
… documented consultant costs, vehicle costs, and credit card purchases; $78,474 in consultant costs that were … education programs. The ineligible costs included: $26,923 in personal service costs that consisted of staffing … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… inaccurate data to track service reliability and imposed only four penalties in four years. “When New Yorkers flip on … $5 million it was owed under that agreement, but has only been able to collect $1 million. PSC and DPS officials …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, budget transparency and … records off site, making the information unavailable for public inspection during reasonable times as required by law. … a purchase order be approved prior to making all purchases in excess of $800 that are not subject to bidding …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… School District , Rondout Valley Central School District , Silver Creek Central School District and the Wallkill Central … statutory limit imposed on unrestricted fund balance. Silver Creek Central School District – Financial Condition … School District Rondout Valley Central School District Silver Creek Central School District and the Wallkill Central …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2