Search
Opinion 99-12
… to extend) TOWN LAW, §§206, 206-a: Subject to public hearing and permissive referendum requirements, a town, in … and future extensions. Similarly, subject to public hearing and permissive referendum requirements, a town, in … a district or to consolidate districts (Town Law, §206-a[1]; see State Comptroller's Report Report to the Governor …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 90-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 79-754, p 154; 24 Opns St Comp, 1968, p 412; Office of the State Comptroller, Financial Management Guide, Cash …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Compliance With Special Education Requirements – Evaluations
… within required time frames. Our audit scope covers the period of July 1, 2016 through March 9, 2018, and includes … Individualized Education Program (IEP) development, and placement of students in special education. (*The terms … this end, the DOE follows a multi-step evaluation and placement process. The evaluation component – and the focus …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsOpinion 88-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … from voting not an exception) GENERAL MUNICIPAL LAW, §§800(3)(c),(d), 801(1); TOWN LAW, §176(4-a): A fire district … or approve the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… on charges of wire fraud and subscribing to false tax returns. Manhattan U.S. Attorney Preet Bharara stated: … in Florida, and then failed to report any of it on his tax returns. Public corruption victimizes the public … Agent in Charge Shantelle P. Kitchen said: “Criminal tax investigations are often intertwined with investigations …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportOpinion 90-16
… a consultant to the county health department. May 15, 1990 Kenneth H. Holcombe, Esq. County of Clinton …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program activities and training programs is eligible for State aid reimbursement when such coordination is …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2002-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … a laudable purpose (see, e.g. 1986 Opns St Comp No. 86-70, p 109). Article VIII, §1, however, does not prohibit the … v Erie County , 28 NY2d 80, 320 NYS2d 29; Opn No. 86-70, supra ). It is also well established that, except where …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16DiNapoli Releases Analysis of Enacted State Budget
… ensure an accurate count of New Yorkers in the next U.S. Census. Includes a revised version of an Executive proposal …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetOpinion 92-16
… from volunteer fire company) TOWNS -- Powers and Duties (lease of office from town officers and fire companies) TOWN … MUNICIPAL LAW, §802(2)(c): A town board may enter into an agreement for the payment of reasonable rental to a town … his or her official town duties. A town is authorized to lease office space from a fire company. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 91-47
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. FEES -- Court Fees (filing of an objection to the issuance of letters testamentary) SURROGATE'S COURT … Concerning the appropriate fee to be charged by a Surrogates Court upon the filing of an …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 2000-2
… a band to play at a dance, movies or similar events (see, e.g., 26 Opns St Comp, 1970, p 124; 1969 Opns St Comp No. … with any general law or the Constitution (see, e.g., Barone v Town of Huntington , 211 AD2d 691, 622 NYS2d … and exhibits of art and art forms. February 28, 2000 Samuel L. Drayo, Jr., Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 2004-9
… Requiring Bidding (purchases for municipal hospitals and nutrition programs pursuant to agreements under Public Health … county on behalf of a "municipal hospital" or for a county nutrition program that receives federal, state or local … and make arrangements among themselves and among "nutrition programs that receive federal, state, or local …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 91-51
… of operation, maintenance and repairs of the sewer system, payment of principal and interest of indebtedness incurred on …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… projects. DiNapoli’s audit examined nine projects. Among its findings, the audit determined that DHS had failed to set clear priorities on its 10-year capital plan. Projects lingered, for years … DHS’ capital budget is mainly used to repair and improve its shelters and other facilities. DHS’ 2019 adopted capital …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixNY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… for policies that not only help to create new jobs and opportunities, but also ensure that hardworking union members … state are treated with the respect they deserve – on the job and in retirement." …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseDiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… State Comptroller Thomas P. DiNapoli and U.S. Attorney for the Southern District Preet Bharara, was sentenced today … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State Comptroller, Investigations …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000NYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… according to an estimate released today by New York State Comptroller Thomas P. DiNapoli. "When Wall Street does well, the city and state benefit from higher tax revenues," DiNapoli said. "The … percent based on the latest payroll data from the New York State Department of Labor. Industry profitability was driven …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017DiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… in Rochester, has generated an estimated $6.7 million return, nearly four times the initial investment, and achieved an approximated 21 percent internal rate of return for the New York State Common Retirement Fund (Fund), … significant growth and business success culminating in a return of capital to the Common Retirement Fund with a very …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fund