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Opinion 2008-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (calculation of the cash value of accumulated, … of the cash value of the unused vacation time of the police commissioner upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 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-88-2Unified Court System Bulletin No. UCS-88
… be reported for tracking employees eligible for a future Pay Change associated with Judiciary Law, Sections 37.3 and … and two new Reason Codes to be used when reporting the Pay Change associated with previously reported appointing … year in which the employee is eligible to receive the Pay Change to 2nd Longevity. Note : In the case of a salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawOpinion 2007-2
… charging back expenses of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: … directly incurred by towns and cities, as well as those county expenses that were specifically chargeable to … expenses among the cities and towns using any method the county reasonably determines is equitable. Although a county …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 99-8
… minutes of board meetings) TOWNS - Fees (imposition of a fee for subscription to minutes of board meetings) TOWN LAW, … is authorized to adopt a local law that establishes a flat fee for an annual subscription to copies of the minutes of … of the copies of the minutes to those who have paid the fee. The amount of the fee must be reasonably related to the …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 90-7
… agency) GENERAL MUNICIPAL LAW, §856; PUBLIC OFFICERS LAW, §18: A city may defend and indemnify the members and employees … city. You ask whether, pursuant to Public Officers Law, §18, a city may indemnify the members of an industrial … (IDA) established for the benefit of the city. Section 18 generally authorizes certain "public entities", including …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Annual Audit
… The Board processed claims totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. Board staff enter claims data for all …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditRockland County – Budget Review (B23-6-8)
… in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt not to … next succeeding fiscal year. Key Findings Based on the results of our review, we found that the significant revenue …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Opinion 2010-4
… in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees (imposition of by fire districts for "back up" services provided under contract with private ambulance company) -- Fire Districts (contracts for "back up" services with private …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Federal Impact on Higher Education – Federal Funding and New York
… of over 1,800 grants by the National Institutes of Health (NIH) through June 2025. Accompanying this action, the Department of Health and Human Services directed its agencies to stop … as well as students and faculty by creating communities of scholarship and practice. It supports work by a range of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationAlbany Community Charter School – Financial Operations (2013M-185)
Albany Community Charter School Financial Operations 2013M185
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185State Comptroller DiNapoli Releases School Audits
… County) The board and district officials prepared budgets for the 2013-14 through the 2015-16 fiscal years that … fund policy did not stipulate the maximum funding levels for each reserve, the conditions necessary for using reserves to finance related costs or the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… $8.4 $0.0 $0.0 $8.4 Child Tax Credits $6.4 $0.6 $0.0 $7.0 SSI $4.3 $0.5 $0.0 $4.8 Earned Income Tax Credits $3.8 $0.8 … $4.3 billion in federal Supplemental Security Income (SSI) payments and $546 million in State supplementary … Security. The third program, Supplemental Security Income (SSI), provides monthly cash payments to aged, blind or …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is appropriated and subsequently loaned or advanced to … Appropriated Loan Receivables ALRs result when State money is appropriated and subsequently loaned or advanced to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Purpose of Audit The purpose of our audit was to determine if restitution payments were adequately …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Opinion 97-11
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … Housing Law, §36: Article 18 of the General Municipal Law does not authorize a city to require members of the city's … by the city. In reaching this conclusion, however, we note that section 36 of the Public Housing Law prohibits …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 99-12
Concerning the procedure by which the outstanding indebtedness issued for the sewer districts and extensions may be charged to the entire area of a new consolidated sewer district
https://www.osc.ny.gov/legal-opinions/opinion-99-12Comptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… programs. TAPPE used her position as the Director of Finance and Administration for NYU’s Metropolitan Center for … took advantage of her position as the NYU Director of Finance and Administration by diverting funds that were … February 2012 and December 2018, TAPPE was the Director of Finance and Administration for Metro Center. TAPPE arranged …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudOpinion 89-46
… OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen may not be a member of a town planning board. You ask whether a person who otherwise qualifies for office, but is not a citizen of the United … Whether a person who otherwise qualifies for office but is not a citizen of …
https://www.osc.ny.gov/legal-opinions/opinion-89-46