Search
Opinion 88-70
… REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL … §34.00: In the absence of express statutory authority, a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 93-2
… VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village … election. You state that the proposition in question is being submitted to the voters on the village board's own … villages to be conducted by the board of elections on the day of the general election). Pursuant to Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 2006-3
… Public Service Law §212[6]; Town Law §§64[7], 132; cf .1976 Atty Gen [Inf Opns] 11; Town Law §64[22]; see also Town … Hempstead 1 In awarding a cable franchise pursuant to said section, the town board must comply with the procedures … Service Law §212[6]; Village Law §§4-412[6], 6-602; cf . 1976 Atty Gen [Inf Opns] 11, supra ). 3 The inquiry refers to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… If you meet eligibility requirements and have member contributions in your account, you can take a … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsFinal Average Earnings
… your pension calculation — you don’t need to contact us. The new law does not apply to members who retired before … for some PFRS members who may be eligible for a One-Year FAE ). These are usually your years of employment … ÷ 2] × 1.1 = 31,350 $31,350 Year 3: $31,000 [(26,000 + 25,000) ÷ 2] × 1.1 = 28,050 $28,050 Year 4: $26,000 Year …
https://www.osc.ny.gov/retirement/members/final-average-earningsOpinion 91-32
… This opinion represents the views of the Office of the State Comptroller at the time … decrease in market value) STATE CONSTITUTION, ART. I, §7(a), ART. VIII, §1; PUBLIC AUTHORITIES LAW, §2045-a, et seq .: … agency has so interfered with property that the owner can no longer enjoy its use, courts have held that the land, …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 99-16
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … 37. In that opinion, this Office concluded that a town had no authority to agree to indemnify a lessor for damages … similar indemnification provisions (1980 Opns St Comp No. 80-219, unreported; 1980 Opns St Comp No. 80-210, p 57; …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 94-13
… engaging in prohibited employment requires an adversarial hearing at which the municipality has the burden of proof. … district is liable for all medical treatment and hospital care furnished during such disability. Section 207-a(2) of … of payments under section 207-a requires an adversarial hearing at which the municipality has the burden proof (see …
https://www.osc.ny.gov/legal-opinions/opinion-94-13DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… to make America a safer place. She advocated in Congress for children’s health insurance, special education and better gun background checks and took time to join me in an effort to educate others on childhood obesity. I wish her all the best, pray for her good health, and thank her deeply for more …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… of June 1, 2008 through May 31, 2013. Background The Rensselaer County Water Authority, which is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Accounts Payable Advisory No. 46
… agencies must reject the invoice. It is a best practice for agencies to notify the vendor within one business day of … information. See the Guide to Financial Operations XII.4.F for more detail. Reference : For additional information on a proper invoice, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceSt. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… The St. Lawrence-Lewis Board of Cooperative Educational Services is a public entity which delivers approximately 50 educational and administrative services to its 18 component districts. BOCES is governed by … audit. … St LawrenceLewis Board of Cooperative Educational Services Payroll 2016M371 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … District officials have established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payments. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Village of Tivoli – Procurement (2015M-79)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement … population of approximately 1,100. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Sachem Public Library – Claims Processing (2016M-327)
… audit was to examine the Library’s claims auditing process for the period July 1, 2015 through June 30, 2016. Background … library that serves over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The … five-member Board of Trustees. Operating expenditures for the 2015-16 fiscal year totaled approximately $9 million. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Tioga Central School District – Financial Condition (2015M-168)
Tioga Central School District Financial Condition 2015M168
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Guilderland Central School District – Cash Disbursements (2017M-29)
… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Whitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … The Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in … Key Recommendations There were no recommendations as a result of this audit. … Whitesboro Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Opinion 91-36
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of … Upon reconsideration, we now believe that the first of the three conditions, i.e., that there is no feasible alternative …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds