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Opinion 97-3
… §8, as amended: Section 1182 of the Real Property Tax Law does not authorize a village to waive interest and penalties … 2910). In general, the provisions of chapter 602 took effect on January 1, 1995 (L 1993, ch 602, §8[a]), and were … amended). Therefore, it is our opinion that section 1182 does not authorize villages to cancel interest and penalties …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 97-17
… authorized to promulgate an annual financial disclosure form for completion and filing by library officers and … to complete and file an annual financial disclosure form promulgated by the county. You ask whether a county may … to complete and file an annual financial disclosure form promulgated by the county. If not, you ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 91-49
… owners (see Griefer v Sullivan County , 246 AD 385, 286 NYS 791; Friedman v County Executive and Board of Supervisors …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 90-53
… also Fox v Mohawk and Hudson River Humane Society , 165 NY 517). A municipality, however, may retain consultants to … §505; see also People ex rel Hilton v Fahrenkopf , 279 NY 49). Further, although Real Property Tax Law, §572 … element of discretion (see Lynch v Town of Rhinebeck , 210 NY 101, 107). We also believe that the board, by resolution, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Oversight of Mental Health Education in Schools (Follow-Up)
… included in our initial audit report, Oversight of Mental Health Education in Schools (Report 2020-S-63 ). About the Program As the steward of New York State’s education program, the State Education Department …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followOpinion 92-22
… comptroller of a village which prepares its own assessment roll may maintain a private tax certiorari practice limited … local law and that the village prepares its own assessment roll utilizing the assessments on the county assessment roll as a guide. We assume that the comptroller's private …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Transferring or Terminating Your Membership
… worked in covered public service for at least seven years; or You have less than ten years of service credit, leave … your membership to another public retirement system in New York State. If you previously were a member of the New York …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipOpinion 89-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of the appellate divisions of the supreme court and the clerk of the court of appeals are entitled, upon the filing … v Merrill Lynch , 107 AD2d 902, 483 NYS2d 847 [1985]; 3 NY Jur 2d, Agency, §189, p 11). Not considered in Beaudoin , …
https://www.osc.ny.gov/legal-opinions/opinion-89-19State Agencies Bulletin No. 1110
… and 79 Effective Date(s) and Payment Date(s) Effective: 3/31/11 Administration 4/7/11 Institution Paychecks dated: … of service in such grade between April 1, 2010 and March 31 2011; and Performance advance is not approved to be … Stipend Leave or on Workers’ Compensation Leave on 3/31/11 (Administration) or 4/7/11 (Institution) and on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employeesOpinion 98-20
Whether a board of fire commissioners in its discretion may provide that newlyappointed members not be immediately assigned to the fire police squad
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-63
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (town councilman who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A … you state that the councilman and the store owner reside together and that the councilman maintains office space in …
https://www.osc.ny.gov/legal-opinions/opinion-91-63State Comptroller DiNapoli Releases Municipal & School Audits
… annual audit of the treasurer’s records. Wyandanch Union Free School District – Budget Review (Suffolk County) …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsTuition Assistance Program – New York College of Health Professions
… - CUNY York (2016-T-1) Tuition Assistance Program - Fordham University (2016-T-2) … To determine whether New York …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsExamination of Unemployment Insurance Willful Overpayments
… Purpose The objective of our examination was to determine whether NYDOL properly … eligible workers who become unemployed through no fault of their own. An overpayment occurs when a claimant receives benefits in excess of the amount entitled. Overpayments are considered willful …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsTuition Assistance Program – Metropolitan College of New York
… The school offers degrees in areas such as Business, Healthcare System Management, Human Services, and Emergency Management & Business Continuity. The … aid awards. Key Recommendations The Higher Education Services Corporation should recover $20,944 plus applicable …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkTuition Assistance Program – State Financial Aid Program at Barnard College
… school on behalf of 572 students. We reviewed a sample of 100 randomly selected awards paid during that period, as well …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeAudit of the Tuition Assistance Program at New York Career Institute
… Purpose To determine whether New York Career Institute complied with the Education Law and …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteAudit of the Tuition Assistance Program at Mercy College
… to the school for 5,902 students. We reviewed a sample of 50 randomly selected TAP awards paid to 50 students, as well as other awards to these students … of the Tuition Assistance Program at SBI Campus (2011-T-1) … To determine whether Mercy College complied with the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeCollateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan … property. For more information, see Report Unclaimed Funds to the State . Rules and Regulations Official …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersOpinion 89-54
… added] It is clear, from the above-quoted provision, that, with the exception of capital reserve funds established on …
https://www.osc.ny.gov/legal-opinions/opinion-89-54