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Opinion 91-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the same dollar amount as that received by the highest ranking subordinate who is a member of a negotiating unit, … are members of a collective bargaining unit, the highest ranking subordinate to the chief. Neither the chief nor the …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 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 village park trust fund moneys to develop facilities in town park) GENERAL MUNICIPAL LAW, §§119-o, 244-b; TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli and Rice Halt Pension Scam
… Attorney Kathleen Rice today announced the guilty plea of retired Suffolk County Police Detective Sergeant Terrance … system. I thank District Attorney Rice for her diligent work on this case.” “Our public retirement programs are a … bank for those looking to game the system while drawing a higher salary than the law allows,” Rice said. “With the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamState Comptroller DiNapoli Releases Municipal Audits
… , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of … public inspection during reasonable times as required by law. Village of Homer – Purchasing and Credit Cards (Cortland …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-41
… response to your letter concerning the expenditure of town funds for fire prevention purposes. Specifically, you inquire … or statutory obligation by the municipality before funds can be paid to or expended on behalf of, private …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 90-47
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses … act or omission which occurred or is alleged in the complaint to have occurred while the employee was acting or … governing board (see Seif v City of Long Beach , 286 NY 382; 1981 Opns St Comp No. 81-417, p 465; 1978 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-90-47DiNapoli: 22 School Districts Designated in Fiscal Stress
… Fiscal Stress Monitoring System for the school year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Columbia County , Orleans County , Rutland Fire District , Village of … budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the State and local governments ( Olmsted v. Meahl , 219 NY 270, 114 N.E. 393). As a clerk of the courts, the County …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Law Pertaining to SUNY Police Officers
… at 1-866-805-0990 or 518-474-7736 in the Albany, NY area. They can review your specific service credit with …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersXVI.3.K Interim Reporting – XVI. Financial Reporting
… Statement 1 GASB Codification Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to prepare certain financial statements on an interim basis. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingVacancies at the Clinton Towers Mitchell-Lama Housing Development (2017-N-1)
To determine whether vacant housing units at the Clinton Towers Mitchell-Lama housing development were being rented in a timely manner.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17n1.pdfVacancies at the Clinton Towers Mitchell-Lama Housing Development (2017-N-1) 90-Day Response
To determine whether vacant housing units at the Clinton Towers Mitchell-Lama housing development were being rented in a timely manner.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17n1-response.pdfWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… to work with law enforcement across the State to protect unclaimed funds in our custody." "Guy Parisi, a Westchester … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at … by filing a complaint online at [email protected].gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleOpinion 96-8
… other proceedings set forth in that section (1992 Opns St Comp No. 92-21, p 53; Memorandum to the Governor from Hon. …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Health and Safety of Children in Foster Care
… children who were in foster care during the period of July 1, 2014 through August 31, 2016. Background ACS is … informed us that despite this being referenced in its own report, it appeared without merit, as “there is no record of … allowing for improved case management. Other Related Audit/Report of Interest Office of Children and Family Services: …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careOpinion 88-18
… or statutory amendments that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly … Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A newly incorporated … was June 1, 1987. Inasmuch as the payment period being considered, October 1, 1986 to March 31, 1987, preceded …
https://www.osc.ny.gov/legal-opinions/opinion-88-18V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being procured. The SFS is configured to use UNSPSC (United Nations Standard Products and Services … in the Purchasing module. All Category Codes are mapped to the appropriate Account Code. The Account Code will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeOpinion 88-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … 837. In Rose , supra , a town board member acquired, at county tax sale, land situated in the town in which the board … because the board member was at all times dealing with the county rather than the town in acquiring the property (52 …
https://www.osc.ny.gov/legal-opinions/opinion-88-29