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Opinion 92-22
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND … representing owners of property located outside village in assessment review proceedings) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 96-23
… acting in an official capacity nor for furnishing a transcript, certification or copy of any paper, document, map …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 97 - 12
… LAW, §§801, 805-a: An arrangement whereby the recording secretary of the town planning board is employed by a … further personal interests. You ask whether the recording secretary of a town planning board may be employed by a local … Whether the recording secretary of a town planning board may be employed by a local …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 2001-5
… a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and … dollars, to individuals for information leading to the arrest and conviction of any person or persons for felonies … rewards of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… the personal use of supply vendor purchase rewards or points accumulated by State officers and employees as a … duties [use of which is prohibited] and travel rewards or points [use of which may be permissible]. This section also … vendors that do business with the State offer rewards or points for certain purchases that can be redeemed for other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netState Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… State funds to Sidney Federal Credit Union’s (SFCU) Morris Branch. The BDD program supports the establishment of bank … the villages of Gilbertsville and Morris. SFCU’s Morris branch is now a designated BDD branch eligible for State deposits. BDD applications by …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentPayroll Improvement Project Bulletin No. PIP-014
… Funded By 678 CUNY Before Tax Arrears CUNY Participating EE 678ER CUNY ORP Employer Arrears CUNY Participating ER 679 CUNY After Tax Arrears CUNY Participating EE 680 CUNY Suspense BTax Arrears CUNY Suspense EE 680ER CUNY ORP Employer Arrears Sus CUNY Suspense ER 673 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… [read complete report – pdf] Audit Objective Did the Haverstraw-Stony Point Central School District … fund balance to balance the budget but generally did not need the appropriations. Because realistic budgets … should be included in the annual budget. The Board also did not develop a written reserve fund policy which, if …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… maintain complete, accurate and current accounting records and reports? Audit Period January 1, 2024 – January … must maintain complete, accurate and current accounting records and reports for informed decision-making, legal compliance and accountability. These records are essential for a town board and officials when …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli: Identity Theft Cases Surged in New York in 2020
… thieves also stole individuals’ personal information to get prescription drugs, obtain medical services or medical … (2,375) were related to information misused to try and get a government document or benefits such as economic relief … not filed claims. People learn about the fraud when they get a notice from the state unemployment benefits office or …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020Opinion 89-22
… at an intersection of a town highway and a county road located outside a village, the town has a responsibility … within a town, between (1) a town highway and a county road and (2) two county roads. You also ask whether a town is … of villages, on or at specified entrances to any county road or town highway designated by the town board a "through …
https://www.osc.ny.gov/legal-opinions/opinion-89-22New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… admitted to DOCCS prisons for a new offense or for parole violations increased by an annual average of 3.5 percent from … number of people sent back to prison for technical parole violations. In addition, he testified that the State Parole … supervision may be re-incarcerated for technical parole violations – such as missing an appointment with a parole …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingOpinion 90-20
… may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless authorized or … department, may transfer custody of foreign fire insurance tax moneys to an unincorporated firemen's association. The … the association to receive directly foreign fire insurance tax moneys. Sections 9104 and 9105 of the Insurance Law, as …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 90-44
… cash consideration, proposed to be paid, exclusive of the cost or value of fringe benefits. This is in response to your … 5-508(3) is limited to salary or must also include the cost or value of fringe benefits. Section 5-508 of the … proposed to be paid to each trustee, without regard to the cost or value of fringe benefits. November 5, 1990 Richard …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-42
… FUNDS -- Deposits and Investments (authority to invest in Treasury Bills under "Treasury Direct" program) GENERAL MUNICIPAL LAW, §§6-f, 11; … village may temporarily invest in short term United States Treasury bills issued in book-entry form, which are …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 89-8
… district pursuant to the Local Finance Law". Section 3651(8)(b) provides as follows with respect to school districts … district. [Emphasis added] If read literally, subdivision (8)(b) might be construed to require approval of any reserve … It is our opinion, however, that because subdivision (8)(b) provides that it is applicable "(n)otwithstanding the …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 89-59
… RENTS -- Imposition of (authority to impose water rates to raise both operation and maintenance and capital costs) WATER … -- Capital Costs (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), 202, 202-a: A town board may raise all the operation and maintenance and capital expenses …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 89-26
… is not a "political subdivision" to adopt a local law, ordinance, or resolution either: (i) promulgating its own … of annual statement of financial disclosure in use on the date such local law, ordinance or resolution is adopted. Any … form of annual financial disclosure, a statement that the provisions of General Municipal Law, §812 apply to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 88-77
… between the district and the corporation for the provision by the corporation of arts-in-education programs to the … and may regulate conduct which is not expressly prohibited by article 18 (General Municipal Law, §806). It should also … decisions relating to the program provided at the district by the local council. June 15, 1988 Francis J. Sisca, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-88-77