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Opinion 90-9
… issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority … Whether a village board of trustees which has established the office of …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (2017-S-70)
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees using outside law firms and to minimize...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s70.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021 . About … to Vehicle and Traffic Law, the Department is responsible for tracking the expenses of administering the Acts and … ascertain the expenses incurred in administering the Acts for the three State Fiscal Years ended March 31, 2021. On …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleOpinion 2006-5
… A town board may reduce the salary of an elected town officer, other than a town justice, during a term of office … referendum. You ask whether the salary of an elected town officer, other than a town justice, may be decreased during the officer’s term of officer by town board resolution. Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5State Agencies Bulletin No. 2413.2
… to submit additional documentation or statement to support their appeal. After the review is completed, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24132-revised-policies-and-procedures-addressing-overpaymentsOpinion 89-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- … which presently awards all promotions within the town police department may delegate that authority to the chief of …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… complete report - pdf] Audit Objective Determine whether the Board properly managed District finances by adopting realistic budgets. Key Findings The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mOpinion 91-51
… -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, 453; COUNTY … county sewer district user fees and benefit assessments to any other county fund in the manner prescribed by General …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 88-49
… question, you ask whether the mayor may make a motion at a meeting of the board of trustees. You indicate that the … Whether the mayor may make a motion at a meeting of the board of trustees …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Opinion 89-32
… corporation of which county treasurer is stockholder) -- Stock Ownership (county treasurer as stockholder) GENERAL … of which the treasurer owns more than 5% of the stock. Even if the treasurer does not have a prohibited … of which the treasurer owns more than 5% of the stock. You state that the original lease was entered into …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Comptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… location in Lynbrook, NY — entered felony guilty pleas in Supreme Court, Queens County admitting to defrauding the … who need the program for their fundamental health care." Supreme Court Justice Barry Kron accepted Goldin’s guilty … Control Unit Civil Enforcement Division in New York State Supreme Court, Queens County. In papers filed in court, the …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidManagement of the Student-School Matching Algorithm
… selected aspects of the admissions process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high school admissions processes for school years 2018-19 through … and the studentschool matching algorithm used in high school admissions …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… 2025 to $2.34 billion, largely as a result of stronger tax revenue projections and a reduction in the cost of providing … seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State … in prepayments for FY 2026, the city added $2 billion in revenue and reduced projected asylum seeker spending by $1.4 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeOpinion 94-25
… the company (see, General City Law, §16-a; Not-For-Profit Corporation Law, §1402[c][3]; Town Law, §176-b; Village Law, … are governed by the provisions of the Not-For-Profit Corporation Law (see Not-For-Profit Corporation Law, §§102[5], 103[a], 1402). Not-For-Profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- … Whether a village police department which was established by a resolution of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20City of Mechanicville – Procurement (2025M-60)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Opinion 88-9
… the time when and place where the town board will meet to hear all interested persons (Town Law, §202-b[1]). After …
https://www.osc.ny.gov/legal-opinions/opinion-88-9State Agencies Bulletin No. 1413
… Purpose To notify agencies of new voluntary deduction code 555, Council 82 Voluntary Insurance, established for members of New York State Law Enforcement Officers Union, Council 82. … To notify agencies of new voluntary deduction code 555 Council 82 Voluntary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1413-new-deduction-code-555-council-82-voluntary-insuranceOpinion 95-25
… FUNDS -- State Aid (applicability of provisions of section 54-a of the State Finance Law to payments provided in the aid … CONSTITUTION, ARTICLE VIII, §10; STATE FINANCE LAW, §§54, 54-a: The provisions of section 54-a of the State Finance Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 88-2
… for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection of (means of financing collection in … local law, may establish one or more assessment areas for garbage collection service and provide for the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2