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Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Examination of Procurement Card Payments
… for OSC contract approval and competitive bidding and (ii) do not use PCards to pay for purchases from vendors with …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsOpinion 95-20
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Esq., Counsel Office of Court Administration … Whether a surrogates court should charge a petitioner one filing fee or …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 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-94-23Tuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied with the Education Law and the Commissioner … LaGuardia Community College (LaGuardia), located in Queens, is part of the City University of New York. LaGuardia …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeTuition Assistance Program – College of Westchester
… eligibility. For the three academic years ended June 30, 2014, the school certified 4,090 awards totaling almost … Education Services Corporation should recover $11,340 plus applicable interest, from Westchester. The State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. The Board is also responsible for tracking its costs to administer the Workers’ … lacks a formal review process to ensure the procedures for preparing the assessment are properly executed and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Opinion 91-50
… of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; … Corporation are securities which may be deposited for the release of retained percentages held by the State … Assistance Corporation ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 2001-15
… a lighting district pursuant to Town Law §202-c(1) is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of real property who have established a … board on behalf of a lighting district whose sole asset is a service contract may, subject to mandatory referendum, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 91-41
… property taxes may be annually increased. October 10, 1991 Alan M. Simon, Esq., Town Attorney Town of Ramapo … Whether …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway Garage (referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Continuing Crisis: Drug Overdose Deaths in New York
… Noelle E. Spencer, Simone P Taubenberger, Raisa Roberto, Lauren Sealy Krishnamurti, Judy C. Chang and Karen Hacker, …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkManagement of the Student-School Matching Algorithm
… public schools (excluding charter schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC by submitting one application in which they may select up … school through MySchools, the official online platform for NYC families to search for and apply to public schools. Our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… District, pleaded guilty today at the federal courthouse in Central Islip to access device fraud in connection with his misuse of … Office, announced the guilty plea. As described in court filings and the plea proceeding, Gregg was the Chief of …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudOpinion 2007-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … and implementation. Among the legislation passed at that time was chapter 180, known as the “Election Consolidation … in the case of a village election held other than at the time of the fall primary or general election, apportioned to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 97-3
… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, … 602 (L 1993, ch 602, §8[c], [d], as amended). In the case of tax liens held by a tax district, however, such …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 92-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … municipality is authorized by law to pay to the state or a county all or a part of the cost of a capital improvement, …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Town of Butternuts – Disbursements (2021M-62)
… the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Opinion 90-46
… reply to your inquiry of July 10, 1990 concerning a refund request from the Office of Court Administration. … whether you may pay a $19,700 refund to a county which amount reflects that portion ($5.00) of each index fee … clerk which should have been retained by the county and not transmitted to the State for the period November, 1987 …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Opinion 94-4
… an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an … p 191). Since there is no requirement in section 118(1) for an original signature, it is our opinion that the … §119[1]). Finally, we note that because of the potential for theft or misuse, the use of signature stamps should be …
https://www.osc.ny.gov/legal-opinions/opinion-94-4