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Opinion 2000-17
… water system as a discrete project. The authority may not solicit bids for individual categories of estimated … performed in the aggregate for districts in several towns. You ask whether, pursuant to Town Law §§197 and 197-a, a … §197). The notice must require all persons who offer to do the work to file a sealed "proposal or offer to do the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town … village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the …
https://www.osc.ny.gov/legal-opinions/opinion-93-27DiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… 67, was charged Wednesday with grand larceny in the second degree, corrupting the government in the second degree, tampering with public records in the first degree and official misconduct. She was arraigned in Wayne …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesOpinion 96-2
… to charge library district with proportionate share of tax refund) IMPROVEMENT DISTRICTS -- Library Districts (authority … to charge library district with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and … to charge library district with proportionate share of tax refund) VILLAGES -- Powers and Duties (authority to charge …
https://www.osc.ny.gov/legal-opinions/opinion-96-2DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… abuse and neglect, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Vulnerable patients … persons may not be receiving all pertinent information on incidents affecting the well-being of their family … Senate that would allow OSC access to these records. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesOpinion 2010-2
… opinion. PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER … is not required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding … 1 is required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Examination of Penalties and Interest Payments
… was penalized by the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. … carriers exceed the time limits established in the Law for such payments. The WCB may impose a penalty on insurance carriers for reported late payments, and the Law requires insurance …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsReporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersQualified Personal Service Contracts (QPSC) Listing
… regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is … State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The … a majority of the costs of the contract are attributable to compensation of the contractor's personnel; and The agency …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingOpinion 2003-7
… other recreational purposes, including the acquisition of property" (Town Law §277[4][c]). This Office has expressed …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 2006-7
… property as consideration under contract) TOWN LAW §§198(10-f), 198(12); GENERAL MUNICIPAL LAW §122-b: (1) A town may … may be transferred to the service provider. Chapter 24 of the Laws of 1988 amended the Town Law to authorize … emergency treatment (hereinafter, “alternative 3”); or (4) employ any combination of methods (1), (2) and (3). (Town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Police Property Room Inventory (2014-MS-4)
… of Audit The purpose of our audit was to determine whether law enforcement agencies have established appropriate … January 1, 2012 through December 5, 2013. Background Law enforcement agencies receive or seize multiple forms of … of public confidence and trust. Key Findings All 10 of the law enforcement agencies we audited had policies and …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4The Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfOpinion 97-10
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … followed by a buy out for a nominal amount (see 1991 Opns St Comp No. 91-13, p 33). From 1991 until its amendment in 1994, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether the … its assessable expenses related to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law. We performed our audit …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Opinion 2010-3
… fire company is subject to a public hearing, but is not required or authorized to be subject to a referendum. The … 32 app dismissed 57 NY2d 1045, 457 NYS2d 787; 1990 Op St Comp No. 90-64, at 145; 1999 Ops Atty Gen No. 99-32). Neither … apparatus and thereby be eligible to apply for loans from the New York State Emergency Services Revolving Loan …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves claims at its monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… which is governed by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The … amount of fund balance and established by local law a tax relief rebate program in 2013 to provide property owners with a one-time property …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… complete report – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11City of Newburgh – Budget Review (B19-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted to the State Comptroller for …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11