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Opinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (requirement that …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… do not review payroll in a timely manner, and there is no certification of payroll prior to printing checks. There was no evidence that the Board conducted an audit of claims. … records were kept for specific vehicles, there were no perpetual inventory records or physical inventories …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Opinion 91-28
… for municipal purposes or for the payment of refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 means that operating revenues in … moneys may be transferred from the water fund pursuant to that statute and used for any lawful village purpose (see …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 89-46
… at the time of election and throughout the term of office, to be "an elector of the town". This Office has expressed the … also 1985 Atty Gen [Inf Opns] 85-59). One qualification to register for and to vote at a town election is U.S. citizenship (NY Const. Art …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Opinion 2004-1
… aid and oxygen equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 … 1969, the Legislature amended section 209-b(1) by adding a new paragraph (b) to authorize municipalities and fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 96-15
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … would always be a townwide charge because section 121 does not require or permit the cost of a judgment to be … that section 121 is not controlling on this issue. Rather, we have expressed the opinion that the cost of settling a …
https://www.osc.ny.gov/legal-opinions/opinion-96-15State Agencies Bulletin No. 1846
… who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, or NYSTRS are affected. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
Sidney Central School District Expenditure Control and Student Achievement 2014M163
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentPutnam County – Court and Trust Funds (2017M-221)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Opinion 92-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 88-78
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for … for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if village has justice court); …
https://www.osc.ny.gov/legal-opinions/opinion-88-78DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clarence , Town of Clarkson , Village of Monticello , Orleans County , …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… governing body to coordinate planning, to make sure the needs of New Yorkers are met, and resources are used effectively, … September 2021 listed 40 members, but the term dates for 30 of the 40 members expired between February 2014 and August …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationOpinion 95-15
… reduction of taxes levied for library purposes. This is in response to your request that we reconsider two prior … that we reconsider these opinions for three reasons: there is no statute which expressly prohibits a school district … for a refund library taxes; and permitting the chargeback is more equitable. For the reasons set forth below, we …
https://www.osc.ny.gov/legal-opinions/opinion-95-15State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… after coming into office that the County's long-time top finance official was accused of pilfering funds from …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickCUNY Bulletin No. CU-433
… for all transactions, agencies must process salary changes in the payroll system as timely as possible. Due to the … before submitting these transactions. The procedures in this Bulletin supersede payroll Bulletin CU-112 that was … without justification. This allows for a total of 60 business days (the current pay period plus five retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesOpinion 96-24
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures … FUNDS -- Capital Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may determine to include …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 88-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … The method or formula may be based on full valuation of real property, amount of services rendered or any other …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 88-70
… a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer systems. However, bond … funds in connection with the improvements may be subject to referendum in certain circumstances. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70