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Opinion 94-8
… This opinion represents the views of the Office of the State Comptroller at the time … those applicable to the fire district treasurer. You ask what are the qualifications for appointment to the office of … or during a vacancy in the office of treasurer, the deputy is vested with all of the powers and may perform all of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-8State Comptroller DiNapoli Releases Municipal Audits
… office completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town of Porter , Putnam County , …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-50
… CONTRACTS -- Award (preference to local bidder) LOCAL LAWS -- Competitive Bidding (pre-emption by General Municipal … A county may not adopt a post-1953 local law to provide a price preference to local vendors and contractors who would … pre-empt the field and to preclude the adoption of local laws on or after September 1, 1953. With respect to the scope …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 90-64
… or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of … circumstances when a referendum is authorized or required in a town park district on a project to be financed by the issuance of obligations. The courts in this State have consistently held that a municipality may …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 94-18
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- … or for nominal consideration. You ask whether it is necessary for the members of a village volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 88-20
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Courts (authority to relocate … (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate … not have the effect of moving the county seat. May 3, 1988 Alan S. Schoenberger, Esq., County Attorney County of …
https://www.osc.ny.gov/legal-opinions/opinion-88-20DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… Authority’s New York City Transit (Transit) needs to do a better job of maintaining its security and safety … is an environment that demands CCTVs and other devices get inspected and maintained regularly. When security … maintenance. Transit prioritizes repairs based on how wide their impact is, their location and the severity of …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderOpinion 98-23
… LOCAL LAWS -- Pre-emption (establishment of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- … LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(6): A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 96-9
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … that a lump-sum payment, incorporated into a stipulation settlement resolving a labor dispute, was salary for purposes … police officers. The court reviewed the stipulation settlement to ascertain the intent of the parties, noting …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfThe New York State Procurement Integrity Act
… procurements, prohibiting conflicts of interest by state authority board members, officers and employees in authority procurements, requiring certification by state … of no undue influence, requiring certification by state authority board members, officers and employees of no undue …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actOpinion 2008-6
… by dividing the next subordinate officer's annual salary by an "hourly rate divisor." 1 The collective … amendments to section 207-m, which became effective on August 2, 1999, expanded the scope of the statute to cover … officer compensation package" (Budget Report on S.6105, Bill Jacket, L 1999, ch 443; Introducer's Memorandum in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 17 of the Retirement and Social Security Law, and added a new section 17-a to that law, for the purpose of eliminating … of West Islip Union Free School District, et al. v New York State Teachers' Retirement System, et al. , Supreme …
https://www.osc.ny.gov/legal-opinions/opinion-93-17DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … court were generally up-to-date and complete, and there were no material discrepancies. The treasurer …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 95-15
… LIBRARIES -- Taxes (authority of school district to charge public library with proportionate share of tax refund) … Refunds and Chargebacks (authority of school district to charge public library with proportionate share of tax refund) … SCHOOL DISTRICTS -- Library appropriation (authority to charge public library with proportionate share of tax refund) …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… two dozen state agencies and public authorities, but there is no functioning governing body to coordinate planning, to … are met, and resources are used effectively, according to an audit of the Department of Labor (DOL) released today by … the Department of Labor needs to pay closer attention to what is needed to better manage these programs and get our …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… to fraud, State Comptroller Thomas P. DiNapoli said today. “A thorough investigation by my office found no … of Gulnick’s employees and concerns regarding a $120,000 payout from the county to Gulnick for unused accruals upon … Policy Manual section related to management accruals and payout calculations to ensure equal application of the policy …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 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 96-4
… sale of village real property may not authorize payment of an amount equal to the purchase price to a third party for … a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the … however, that a municipality may not do indirectly what it cannot do directly (see, e.g., Commco v Amelkin , 62 …
https://www.osc.ny.gov/legal-opinions/opinion-96-4