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Opinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the necessary laterals is estimated to be $8,000. You state that the town does not believe that it can maintain an … an improvement district where the approval of the State Comptroller was not necessary, it may not issue bonds, …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 90-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to obtain proper approval) TOWN LAW, §176(12),(27); STATE CONSTITUTION, ART. VIII, §1: A fire district is not … installed fire hydrants in its service area. You also state that the fire district board of fire commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… payment goes down. With a refinanced loan , you add the new loan amount to your existing balance and refinance the entire amount as one new loan. The minimum repayment amount for a refinanced loan …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsOpinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … district is located within more than one town. You state that it is proposed that a fire district which is … and the extension is subject to the approval of the State Comptroller (Town Law, §173[2]). November 29, 1994 …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in a manner consistent with the view expressed in 23 Opns State Comp, 1967, p 431. Tax Law, §261(3) prescribes the … of a village shall be the date the Secretary of State files the report of incorporation and that, as of that …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … vector remediation program, or a combination thereof (see State Register , November 16, 1988, p. 15, Notice of … By establishing the period of probable usefulness, the State Legislature has expressly recognized that expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2000-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of office of successor superintendents. It is unlikely the State Legislature, in enacting section 32(2) as a measure to … 78-388, supra, we suggested that article XIII §2 of the State Constitution also supported the conclusion reached in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … bidding requirements for political subdivisions in this State. General Municipal Law §103 provides that, except as otherwise expressly provided by the State Legislature or by local law adopted prior to September …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Global Concepts Charter School – Cash Disbursements (2017M-126)
… The School, which is a public school financed by local, State and federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… veteran-owned businesses to play a greater role in the State’s economy by increasing their participation in State government contracting opportunities. To qualify as a … within the Office of General Services to oversee the State’s SDVOB Program (Program) and to certify eligible …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… located in Monroe County, is a district corporation of the State, distinct and separate from the Town of Rush. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Middle Island Fire District – Budgeting Practices (2013M-93)
… Use the budget format prescribed by the Office of the State Comptroller when preparing the District’s budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93County of Rockland – Budget Review (B6-16-19)
… of the Laws of 2013 requires the County to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Unified Court System Bulletin No. UCS-103
… address type is HOME or the HOME address is blank and (State) is equal to NY. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018City of Newburgh – Budget Review (B6-14-25)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of Smithfield in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113City of Yonkers – Budget Review (B6-15-15)
… their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… ensure the required AUDs were filed with the Office of the State Comptroller (OSC) in a timely manner. Without adequate …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Village of Hempstead – Budget Review (B7-16-4)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4