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Opinion 90-4
… Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special … entire cost of the dredging may be assessed against the property benefited. If the village authorizes such dredging, … issuance of bonds if the village has an interest in the property during the time the obligations are outstanding. …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift … FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Unified Court System Bulletin No. UCS-276
… 1, 2019. In addition, consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawOpinion 91-33
… CPLR §2601 must be deposited in interest-bearing accounts. Funds held for particular actions or proceedings may be … to section 8(11) of the State Finance Law, to deposit the funds into a depository designated by the State Comptroller … need not be maintained for each such action or proceeding. Funds held for particular actions or proceedings may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Opinion 2005-9
… 2102-a of the Education Law if he or she was elected to the component school district board prior to July 1, 2005, … by chapter 263 of the Laws of 2005, provides that every trustee or voting member of a “board of education” of a … a school board member (Education Law §2102-a[1]). 1 Each trustee or board member must demonstrate compliance with the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9XI-A.9 Receiving – XI-A. Purchasing
… about the following: any defects in the delivered goods, property, or services; defects in the invoice; and suspected …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … to which the appropriation is made and the Director of the Budget. This repayment agreement must also be approved by OSC Bureau of Contracts (OSC BOC). Note: Per Section 93 of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… Thomas P. DiNapoli said. Peets, 59, allegedly failed to take care of leaks in the town’s water system and then falsified reports to the town to cover up the loss of water. Peets is scheduled back in …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksOpinion 96-1
… 2000 Daniel T. Smith, Esq., Attorney for the Fire District Indian Lake Fire District No. 2 … Whether approval of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 2001-1
… Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 88-62
… a final cover system consisting of a gas venting layer, overlaid by a low permeability barrier layer and a barrier protection layer, and a topsoil layer; a landfill gas control system; …
https://www.osc.ny.gov/legal-opinions/opinion-88-62New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… The safe and efficient operation of the corrections system in New York State is critically important to protecting … Office of the State Comptroller issued a report detailing population trends in the New York State correctional system. … found that, despite reductions in the overall size of the population, the number of incarcerated individuals age 50 and …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingOpinion 89-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, … (see Lopes , supra ; Pettengill v City of Yonkers , 116 NY 560 [1889]), even where the contract is specifically …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Protection of Child Performers
… (NYCRR) and Article 4-A of the State Labor Laws (Law) were established to protect child performers, including … for monitoring compliance with all parts of the Law and NYCRR. The Law and NYCRR establish certain responsibilities and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOpinion 96 - 11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … land originally acquired by a county for non-payment of taxes. The county conveyed the property to the town for …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… Background The District is a district corporation of the State, distinct and separate from the Town of Coldspring, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 1935
… of this bulletin is to provide agencies instructions for submitting the Retroactive January 1, 2021 Salary Increases for Executive Law Section 169 Commissioners and other positions specified in Executive Law Section 169 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersOpinion 88-57
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … accomplishment of a legitimate governmental purpose (see, e.g., Maresca v Cuomo , 64 NY2d 242, 485 NYS2d 724; People v … carries a strong presumption of constitutionality (see, e.g., Cook v City of Binghamton , 48 NY2d 323, 422 NYS2d 919) …
https://www.osc.ny.gov/legal-opinions/opinion-88-57XIII.8 Overview – XIII. Employee Expense Reimbursement
… to collective bargaining agreements, the Division of the Budget Guidance, and other sources. The following contains examples of some of the expenses for which employees may be reimbursed. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … State Village Law (Village Law) Section 4-408, Ensure the AFR was prepared and filed with OSC, as required by New York … and reports filed the required annual financial report AFR with the Office of the State Comptroller OSC and reported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12