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Opinion 94-25
… for attendance at "meetings" of an emergency rescue and first aid squad, a fire police squad or the "executive … department or fire company, such as an emergency rescue and first aid squad, a fire police squad or the "executive … Board is authorized to make determinations of claims for benefits under the Volunteer Firefighters' Benefit Law (see …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 90-39
… tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A … the North Shore v Incorporated Village of Rosyln Harbor , 40 NY2d 158, 386 NYS2d 198; Joslin v Regan , 63 AD2d 466, 406 … from them" ( Jewish Reconstructionist Synagogue , supra , 40 NY2d at p 163, 386 NYS2d at p 200; emphasis in original), …
https://www.osc.ny.gov/legal-opinions/opinion-90-39State Agencies Bulletin No. 1413
… Voluntary Insurance, established for members of New York State Law Enforcement Officers Union, Council 82. Affected … 82 Voluntary Insurance established for members of New York State Law Enforcement Officers Union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1413-new-deduction-code-555-council-82-voluntary-insuranceStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… rules and regulations at the State level. This audit did not assess compliance with any local laws or policies that …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsCollege of Mount Saint Vincent – Tuition Assistance Program
… students for State-funded Tuition Assistance Program (TAP) awards. Background The College of Mount Saint Vincent … academic years ended June 30, 2010, the school certified 4,686 TAP awards totaling $7.3 million that were paid on to … Higher Education Services Corporation:SUNY FIT (2010-T-4) Higher Education Services Corporation: The New School …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programOpinion 98-21
… (authority to contract for emergency ambulance service) GENERAL MUNICIPAL LAW, §§119-o, 122-b, 209-b; TOWN LAW, … a town is authorized, pursuant to section 122-b of the General Municipal Law, to enter into a contract with a … and a fire district located therein may not, pursuant to General Municipal Law, article 5-G, enter into a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 91-50
… of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; … Corporation are securities which may be deposited for the release of retained percentages held by the State … Assistance Corporation ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Tuition Assistance Program – DeVry College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Founded in 1931, DeVry University … the school certified 3,627 TAP awards totaling almost $6.4 million that were paid to the school on behalf of 1,689 … Assistance Program - LaGuardia Community College (2013-T-4) Tuition Assistance Program - Pratt Institute (2013-T-3) …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeBus Driver Licensing
… whether the Metropolitan Transportation Authority's bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit covers bus drivers who worked in passenger service January 1, 2010 … has seven operating constituent agencies; two of them (MTA Bus and New York City Transit) provide bus service. In 2008, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingAbandoned Property
… – To include unclaimed virtual currency within the scope of property covered under the abandoned property law, shorten the dormancy period for wages, and … To include unclaimed virtual currency within the scope of property covered under the abandoned property law shorten …
https://www.osc.ny.gov/legislation/abandoned-propertyOpinion 88-48
… purchases of equipment by the Western Finger Lakes Solid Waste Management Authority. However, in order to assure that … in furtherance of the corporate purposes of the Authority and that the Authority has a rational basis for choosing a … the purchase of equipment such as trucks, trailers, bins and containers to be used in connection with a recycling …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 2000-15
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of … You ask whether a volunteer firefighter who resides in another state and is a member of an out-of-state volunteer … department. General Municipal Law §209-i (1-a) provides in relevant part that a "volunteer firefighter" 1 who, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 96-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … VILLAGE BOARD -- Police and Police Protection (abolishment of police department) -- Powers and Duties (abolishment of … police department which was established by a resolution of the village board adopted may be abolished by resolution …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Town of Poestenkill - Credit Card Purchases (202M-34)
Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/poestenkill-town-2024-34.pdfPleasantville Union Free School District – Claims Auditing (2022M-136)
Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pleasantville-union-free-school-district-2022-136.pdfOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2022-29.pdfHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
Determine whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-county-industrial-development-agency-2022-12.pdfState Agencies Bulletin No. 1244
… implemented the 2009-2016 Agreement between the State of New York and the NYS Correctional Officers and Police … implemented the 2009-2016 Agreement between the State of New York and the NYSCOPBA for arbitration ineligible members … implemented the 2005-2015 Agreement between the State of New York and the Police Benevolent Association of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1244-april-2013-security-performance-advances-and-pre-shift-briefing-updatesState Comptroller DiNapoli Releases Audits
… network adequacy review. Auditors also found that DOH does not provide MCOs with adequate guidance regarding the …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… – Budget Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found … to $31.3 million in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing … that transfer station collections were remitted on time. However, they were not adequately supported or …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-audits