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Opinion 88-24
… board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, §800(3)(a): Town board member … reimbursed for expenses incurred in maintaining a private pond on their land used as part of the town's recreation … for costs incurred in connection with maintaining a pond located on the board member's property and used as a …
https://www.osc.ny.gov/legal-opinions/opinion-88-24State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… A forensic examination and investigation of former Ulster County Commissioner of Finance Burton Gulnick Jr. found no … “Despite this, we have made several recommendations to Ulster County officials to strengthen financial practices and … A forensic examination and investigation of former Ulster County Commissioner of Finance Burton Gulnick Jr found …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 91-30
… see Office of General Services Purchasing Memorandum CL-262, page 3). Further, section 104 expressly provides that …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 90-29
… the courts were authorized to consider restitution to the victim of a crime and to require restitution as part of the … 420.10 adding a new subdivision 7, any claim by a crime victim against a county probation department would have been … 1 At the expiration of that six year period the crime victim would have no enforceable claim against the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 90-36
… 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed … In contrast with a check, which is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], … checks in the commercial world. In 1834 it was said that "drawing of post-dated checks is an every day occurrence in …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-62
… authorizes town boards to establish capital reserve funds for the purpose of financing all or part of the cost of the … Town Law, §221(1) authorizes town boards to provide for the collection, separation, treatment, processing and disposal of solid waste and, for these purposes, to construct, operate and maintain "solid …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 88-50
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-76
… (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source … the library trustees in investments which they deem to be for the best interests of the library, and need not be … on the investment of moneys appropriated by the village for library purposes is credited to the library fund. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 92-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 98-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … estimate submitted by a town highway superintendent may set forth only the following two categories: (1) the amounts … You ask whether the annual budget estimate submitted by a town highway …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 2004-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … or herself from discussions, and abstain from voting, on matters pertaining to the compensation, and other terms … held public officials to a high standard of conduct and, on occasion, have negated certain actions which, although not …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 2000-8
… OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a not-for-profit … services to county) -- Medical Services (county health commissioner as partner with a member of a not-for-profit … MUNICIPAL LAW §§800(3), 802(1)(f): A county public health commissioner who has a real estate partnership with a member …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Security Self-Assessment: Questions – Information Technology Governance
… programs maintained at vendor-supported versions and are patches and updates applied and installed in a timely manner? … for identifying, applying and installing relevant software patches and updates: Access Controls 7a Are unique network …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… impact on individual agencies and leases published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in … on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersManagement of the Student-School Matching Algorithm
… managed selected aspects of the admissions process and the student-school matching algorithm used in high school … the official online platform for NYC families to search for and apply to public schools. Our audit focused on … more than 70,000 students applied to high school. To match student applicants to school programs, NYCPS uses a deferred …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmState Public Health Emergency Medical Stockpile
… (OGS) have taken during the procurement process for medical equipment for public health emergencies to ensure … functioning condition—the inventory of the State’s medical stockpile. Our audit scope covered the period from … for purchasing, receiving, maintaining, and managing DOH’s Medical Emergency Response Cache (MERC), which is located at …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileUnified Court System Bulletin No. UCS-244
… Purpose To explain OSC’s automatic processing of the SOS adjustments. Affected Employees Eligible employees in … 1, 2017 Retroactive Increases of Senior Officer Series (SOS) Differential for Negotiating Unit DR will be paid using … 1, 2017 Retroactive Adjustment of Senior Officer Series (SOS) Differential for Negotiating Unit F8 will be paid using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-0State Agencies Bulletin No. 648-A
… Correction Officer Spanish Language Correction Officer Trainee* Correction Officer Trainee Spanish Language* Correction Sergeant Community … $3,150.00 $2,101.00 Time served as a Correction Officer Trainee in Department 10410 during the eligibility period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01State Comptroller DiNapoli Releases Municipal & School Audits
… was overstated by $152,023 as of Dec. 31, 2022. Village of Hunter – Financial Operations (Greene County) The board and … period for overtime ($32,462) and unused leave time ($2,526). Town of LaGrange – Financial Management (Dutchess … board of education did not ensure 60 claims totaling $1.2 million were audited and approved before payment. Because …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… in an investors’ panel as part of the United Nations Climate Change Conference. “Low-carbon, sustainable investments are … profile than its performance benchmark. The new index will further reduce the carbon footprint of the Fund’s overall …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-future