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Opinion 88-48
… LAW, §§2725, et seq .; GENERAL MUNICIPAL LAW, §§103, 120-w: There is no statutory or common law competitive … to the Thruway Authority). General Municipal Law, §120-w, which defines the term "municipality" to include public authorities (General Municipal Law, §120-w[1][a]), contains provisions relative to agreements for …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 88-9
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities … 13 of the Town Law the authority to purchase real property in connection with an increase or improvement of facilities. … article 13 of the Town Law. The purchase of real property in order to increase or improve the facilities of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 99-8
… the issues discussed in the opinion. FEES - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes (imposition of fees by town for subscription to minutes of board meetings) TOWNS - Fees …
https://www.osc.ny.gov/legal-opinions/opinion-99-8DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… 40 people – many seniors – out of more than $10 million in a Ponzi scheme. "These defendants allegedly took advantage … of people who entrusted their financial futures to them in order to steal millions to fund other business enterprises … Service for their continued partnership and diligence in exposing this fraud." Matthew Eckstein, 48, of Syosset, …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Overview and Policies: The purpose of this section is to remind Business Units to verify vendor qualifications … New York State; required to be insured to do business in New York State; and/or required by the contract to have … to provide services. This section also describes ways in which to make necessary verifications. Verifying vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsState Comptroller DiNapoli Releases Municipal Audits
… underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the board did not have written …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-133
… the Increment Code 5555 will not be automatically updated by OSC. OSC will update all subsequent Job Data rows in which … If the FIS is blank, no automatic processing will be done by OSC. Increment Code 0508 : Effective 4/3/08 OSC will … To report miscellaneous earnings automatically calculated by the system (i.e. overtime), agencies must enter multiple …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-133-april-2008-service-increments-longevity-pay-and-longevityUnified Court System Bulletin No. UCS-116
… and Longevity Payments pursuant to Article 2, Section 37 of Judiciary Law and implementation legislation for … for employees who have at least twenty-five (25) years of continuous service in UCS. OSC Actions After payroll … eligible employees whose status is Active, on Paid Leave of Absence (except those on Military Stipend) or Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-116-april-2007-service-increments-longevity-pay-and-longevityFire Island Union Free School District - Claims Auditing (2023-114)
Determine whether the Fire Island Union Free School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fire-island-union-free-school-district-2023-114.pdfVillage of Hagaman – Claims Auditing (2022M-11)
Determine whether the Village of Hagaman (Village) Board of Trustees (Board) ensured claims were properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hagaman-2022-11.pdfJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
Determine whether the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamesville-dewitt-central-school-district-2022-149.pdfUnemployment Insurance – Final Report
We examined high risk payments and payment requests DOL approved during the calendar year January 1, 2018 through December 31, 2018
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-09-16.pdfOpinion 89-32
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Approval of … may not literally constitute a power or duty enumerated in General Municipal Law, §801, a court might find that a county treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND DISTRIBUTION -- … departments with the sewer water and street departments of another village …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … may combine its sewer water and street departments with the sewer water and street departments of another village …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Opinion 2004-9
… state or local government funding may be made pursuant to joint agreements under Public Health Law §2803-a under the … federal, state, or local government funding" for the joint purchase of goods, supplies and services. General … indicate that those amendments were intended primarily to permit local governments that were providing preventative …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2003-2
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 88-2
… of (means of financing collection in villages) MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(2); VILLAGE LAW, §5-518: A … benefited to finance the cost of such service. MUNICIPAL HOME RULE LAW, §10(1)(ii)(9-a): A village, by local law, may … established with varying rates to be charged to different classes of users related to the varying benefits received by …
https://www.osc.ny.gov/legal-opinions/opinion-88-2XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… State of tangible personal property or taxable services in excess of $300,000 during the immediately preceding four … sales tax quarters. The contractor must also certify in writing to the procuring agency that the requisite … The certification to the procuring agency must be included in the procurement record. The law provides that before a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationUnified Court System Bulletin No. UCS-339
… is to provide agencies with instructions for manual payment of the 2024 Judicial Longevity Payment (JLP) and to provide instructions for payments not … is to provide agencies with instructions for manual payment of the 2024 Judicial Longevity Payment JLP and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-payment