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Opinion 94-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 90-17
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 89-43
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 88-73
… -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for … other than suburban towns to establish capital reserve funds for improvement district purposes. In this regard, we … authorizes towns generally to establish capital reserve funds, specifically provides in subdivision (3)(a) that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… AMBULANCE SERVICE -- Contracts (by village with same entity with which town contracts) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Cancer Service Network, Inc.
… services provided during the period April 1, 2010 through March 31, 2011. Background The Cancer Services Program … any clinical or administrative services under these 18 contracts. Instead, CSN subcontracted all services to …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incState Agencies Bulletin No. 165
… deposit funds and involuntary deductions (garnishees, court orders, bankruptcies, and tax levies) will require a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/165-changes-salary-refund-process-ac-230sDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… B. Quattrone today announced that former clerk-treasurer of the village of Bemus Point, Jennifer Jaegar, pleaded guilty to the theft of more than $58,000 in village funds. Jaeger, 39, of Bemus …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… Frank A. Sedita, III and sentenced today in Erie County Court to five years probation, 100 hours of community service …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… 46, was sentenced on July 14, 2022 to pay over $56,000 in restitution and serve eight months home detention and two years’ probation before the Honorable Thomas A. Varlan in United States District Court for the Eastern District of … Knoxville. “Leslie Schwinzer lied about her mother’s death in order to collect her pension checks and steal from New …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfOpinion 88-35
… p 6; 1986 Opns St Comp No. 86-25, p 41; Gerzof v Sweeney , 16 NY2d 256, 264 NYS2d 376). Further, we have concluded that …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 93-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Volunteer Firemen's Benevolent Association (disposition of interest on investment of tax moneys); (need to be member …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 93-13
… delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d … which impairs the powers of any other public corporation (NY Const, art IX, §2[d]; Municipal Home Rule Law, §§10[5], … 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; see also NY Const, art IX, §1[g]). Finally, the above discussion …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 91-49
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Discontinuance of … of the whole governing body at a duly convened meeting. In certain circumstances, a county may be permitted to convey … highway therein...". We have interpreted similar authority in Village Law, §6-612 (and its predecessor statutes) to …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 89-59
… or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Imposition of (authority to … rates on the users of the water district. The district in question was established by a town pursuant to Article … and maintenance of a special district "shall" be assessed in the same manner as is the expense of the improvement. …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 89-42
… dealer in obligations upon receipt of written instructions from the officer authorized to make the investment. [Emphasis … to the investment of reserve fund moneys and the proceeds from the sale of obligations. It is clear from the above-quoted provision that obligations which are …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 88-67
… This opinion represents the views of the Office of the State Comptroller at the time … LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of village attorney, the mayor … of General Municipal Law, §800(3) if the mayor's partner is hired independently of the partnership and is paid …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 88-77
… provided at four schools in the local school district. The New York State Council on the Arts has contracted with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77