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Opinion 89-46
Whether a person who otherwise qualifies for office but is not a citizen of the United States may serve as a member of the town planning board
https://www.osc.ny.gov/legal-opinions/opinion-89-46Opinion 99-12
… may determine to spread the cost of all existing and future debt of the district over the entire district, including existing and future extensions. Similarly, subject to public hearing and … may determine to spread the cost of all existing and future debt of the district over the entire district, …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Fort Plain Central School District - Claims Audit Process (2018M-50)
… Achievements Due to the District’s well designed system of internal controls over claims processing, we performed … were being followed consistently. We reviewed 79 of the 4,439 claims totaling $122,475 and found that control … a timely manner. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50IX.7.D Cost Allocation – IX. Federal Grants
… of payroll costs across various federal projects. In addition, certain non-personal services may also be … can reasonably be assignable to such cost objective in accordance with relative benefits received. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… experienced less of a decline. Rockland County was the only county for which there was a statistically significant … so that poverty for this group was 12.2 percent in 2021, only 1.7 percentage points lower than for the whole State … so that poverty for this group was 12.2 percent in 2021, only 1.7 percentage points lower than for the whole State …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeOpinion 91-8
… Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd Dept 1985]; Matter of Tuxedo Conservation Taxpayers Ass'n v … of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638 [2nd Dept 1979]; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521 …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Opinion 2002-12
… would be considered officers or employees of only one of the villages. General Municipal Law §119-o(1) … ordinarily possess (1) if they performed their duties only in the municipal corporation by which they are employed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… would be considered officers or employees of only one of the villages. General Municipal Law §119-o(1) … ordinarily possess (1) if they performed their duties only in the municipal corporation by which they are employed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… Uncategorized 30451 Case and Resource Tracking System (CARTS) Undistributed Taxes For temporary deposit of taxes and fees collected via DTF’s CARTS system. Personal Income Tax 30101 Personal Income Tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesOversight of Housing Discrimination Complaints
… the date when staff attempted to contact the inquirer for only 25, and for 12 of these 25 (48%), they did not contact …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsState Agencies Bulletin No. 1775
… Purpose The purpose of this bulletin is to notify agencies of the PayServ procedural changes required … Number (TIN) in the national ID field in PayServ. To minimize timing issues, this information should be entered at the time of hire. If the employee is unable to supply this information at the time of hire, agencies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-securityOpinion 90-19
… for our review, nor address those issues relating only to the internal affairs of a fire company which do not … 10-1000 of the Village Law, except that the council may only make recommendations to the board of trustees with …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Rockland County – Budget Review (B23-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8DiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… Having no heat or hot water is a hazard that is supposed to be addressed in 24 … winter when they complain that they have no heat or hot water.” City code requires landlords to provide heat from Oct. 1 to May 31 – the “Heat Season” – and hot water 24 hours a day. Tenant complaints about lack of …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredOpinion 88-74
… reading of the term "monument association" to apply only to unincorporated associations may not be warranted. …
https://www.osc.ny.gov/legal-opinions/opinion-88-74State Comptroller DiNapoli Releases Audits
… is generally meeting its obligations for ensuring that grant funds are appropriately allocated, auditors did … The Port Authority follows an Administrative Instruction (AI) that governs the disposition of real property, but the AI … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsOpinion 89-31
… Under such a procedure, a city official would be removed from office before the end of his or her term of office by … ( cf . Public Officers Law, §33 providing for the removal of the chief executive officer and police chief of a … the constitution, relating to the "mode of selection and removal" of its officers and employees (NY Const, art 9, …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 2007-4
… be reserved and carried over into an ensuing fiscal year only “for stated purposes pursuant to law”. Article 2 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4