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Opinion 98-21
… contract for provision of) -- Powers and Duties (authority to contract for emergency ambulance service) MUNICIPAL … and fire district) TOWNS -- Powers and Duties (authority to contract for emergency ambulance service) GENERAL … LAW, §176(22): Although a town is authorized, pursuant to section 122-b of the General Municipal Law, to enter into …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 95-9
… COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of … FIREFIGHTERS -- Service Award Program (service credit for attending meetings of the fire district board of commissioners); (service credit for attending meetings of committees of a fire company); (pro …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 88-8
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … INTEREST -- Maintenance Contracts (fire commissioner who is president and stockholder of company servicing district …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023. About the … Department of Motor Vehicles (Department) is responsible for tracking the expenses of administering the Acts and … ascertain the expenses incurred in administering the Acts for the State Fiscal Year ended March 31, 2023. Expenses to …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … to by the Department, to ascertain the expenses incurred in administering the Acts for the State Fiscal Year ended …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024. About the … Law, the Department of Motor Vehicles (DMV) is responsible for tracking the expenses of administering the Acts, and … the expenses it incurred in administering the Acts for the State Fiscal Year ended March 31, 2024. Expenses to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleOpinion 98-11
… on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real … meeting the requirements of Real Property Tax Law, §925, is considered timely. You ask whether a real property tax … the last day for the payment of taxes without penalty is timely, when the last day of the penalty-free period is a …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 91-44
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … or the individual. The State health insurance plan is operated pursuant to Article XI of the Civil Service Law …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 94-26
… BID within village) GENERAL MUNICIPAL LAW, §§980-b, 980-k: A town may establish a business improvement district, the … the limitation on district assessments in section 980-k is computed with reference to general town taxes within the … within the area of the town within the village. Article 19-A of the General Municipal Law (§980 et seq.; L 1989, ch …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 92-3
… town planning board has a conflict of interest prohibited by General Municipal Law, article 18 under the following … also state that the chairman approves vouchers submitted by the engineer for services rendered to the planning board. … Based on the foregoing provisions, a voucher submitted by the consulting engineer is a "contract" because it is a …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-12
… issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived from fund raising … deems necessary to protect the village against claims and actions for damages by third parties arising out of or in … the submission of a financial report on the receipts and expenditures of the proceeds of such activities and the …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 93-4
… AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, §§10.00, … of seven members. Municipalities are authorized to issue bonds for municipal objects or purposes set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL LAW, §109-b: An installment purchase contract of a fire district is subject to a mandatory referendum. You …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 93-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … respect to private source moneys held by the library. You state that the town supervisor is the custodian of the library fund pursuant to Education Law, §259, and that the library …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Other Bulletin No. 15
… Purpose To provide new earnings codes and procedures for processing the … number, pay period begin date, and pay period end date . New Earnings Codes OSC has created new earnings codes to process the SCF CSEA Deficit Reduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityOpinion 93-3
… A fire district is not required to advertise for sealed bids to contract for the services of physicians to give … a fire district is required to advertise for sealed bids to engage the services of physicians to give physicals … responsible bidder. Therefore, it would be an unreasonable construction of the bidding statute to apply it to these …
https://www.osc.ny.gov/legal-opinions/opinion-93-3City of Yonkers - Budget Review (B21-6-7)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … in nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. … revenue estimates for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7DiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest fiscal … report on the recently enacted state budget released today by State Comptroller Thomas P. DiNapoli. Still, the $143 … largely been curtailed, such as distributing large sums of money outside of the budget process, have once again appeared …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingComptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … officials have consistently overestimated expenditures by a total of $19.7 million and increased the tax levy by … approximately $14 million in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0