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Opinion 90-41
… sewer system was constructed approximately 20 years ago on petition of property owners pursuant to the provisions of section 264 of the former Village Law (Village Law of 1909). … which set forth a procedure whereby fronting owners could petition for the construction of a sewer wholly at the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2010-1
… would (1) be separately appraised, (2) have a separate value ascribed to it, (3) be separately described and deeded, … to be dedicated for park or other recreational uses. You indicate that the village is considering the purchase of … residential units, the subdivision plat must show, when required by the planning board, a park or parks suitably …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … the purchase of real property for use as a village office. Two parcels, one that is two acres and one that is … parcel, the village plans to use one acre for the village office, and dedicate the second acre for village park or …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Pension Payment Options
… of both your and your beneficiary’s date of birth. Five-Year Certain or Ten-Year Certain You will receive a reduced monthly pension … your monthly pension payment for the remainder of the 5-year or 10-year period, depending on which option you select. …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsOpinion 92-49
… or ornament" ( Perrin v New York Central Railroad Co. , 36 NY 120, 124); "a strip of land ... set apart either for … recreation and amusement" ( Williams v Gallatin , 229 NY 248, 254, 128 NE 121, 122). Applying these judicial …
https://www.osc.ny.gov/legal-opinions/opinion-92-49DiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… of Environmental Conservation (DEC) is not doing enough to ensure rechargeable batteries are recycled as required by … are being recycled in New York as the law requires or how much is being recycled. The agency also does little with … it gets from C2R, and its own monitoring efforts, and submit a report every two years to the Legislature and the …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsOpinion 91-21
… This opinion represents the views of the Office of the State Comptroller at the time …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 88-52
… to the sale. Article 18 of the General Municipal Law (§§800, et seq .) contains the provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in … a director, officer or employee (General Municipal Law, §800[3][c]). That interest is prohibited if the officer or …
https://www.osc.ny.gov/legal-opinions/opinion-88-52State Agencies Bulletin No. 415
… processing and highlight the changes, resulting from the Payroll System upgrade, in the procedure for recovering … Inactive Employees with Overpayments (OVP). Overview The Payroll System provides a process to recover overpayments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesOpinion 88-67
… mayor's partner is hired independently of the partnership and is paid directly as an individual so that none of the … the village's code of ethics should be consulted, and it should be noted that courts have held contracts to be … or employee has an interest in any contract with his or her municipality if the officer or employee receives a direct …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 89-60
… within the town. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in … or agreement with a municipality (General Municipal Law, §800[2]). Since it appears that the home inspections in this …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 89-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … FUNDS -- Deposits and Investments (authority to invest in Treasury Bills under "Treasury Direct" program) GENERAL … dealer in such obligations as shall be designated by the state comptroller, in this state and shall be sold or …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Town of Green Island – Justice Court Operations (2016M-349)
… money in a timely manner. Key Recommendation There were no recommendations as a result of this audit. … The purpose …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Putnam County – Probation Department Collection of Revenue (2014M-5)
… State Division of Probation and Correctional Alternatives. Key Finding We found that the Probation Department has … controls and is collecting revenues due the Department. Key Recommendation There are no recommendations in this …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Islip Union Free School District – Payroll (2017M-291)
… officials paid employee salaries and wages accurately for the period July 1, 2016 through July 31, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $82.4 million. Noteworthy Achievements Except for minor discrepancies that we discussed with officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291County of Ulster – Property Tax Exemptions (2016M-333)
… purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. … Key Finding The County Department of Finance’s procedures for prorating property tax exemptions on transfers of …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Depew - Purchasing (2018M-158)
… obtained. Key Recommendations Seek the necessary number of quotes as required by the purchasing policy. Retain evidence of quotes or Village officials’ attempts to obtain quotes …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Fort Plain Central School District - Claims Audit Process (2018M-50)
… system of internal controls over claims processing, we performed limited testing to determine if these procedures were being followed consistently. We reviewed 79 of the 4,439 claims totaling $122,475 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Port Jefferson Union Free School District - Claims Processing (2018M-055)
… established and properly implemented an adequate system to audit vouchers prior to payment. Noteworthy Achievements We reviewed 60 general … $2,705 to determine whether the claims audit process in place had verified they were properly supported, audited …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Unified Court System Bulletin No. UCS-120
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain authorization forms or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-120-change-eligibility-aflac-voluntary-supplementary-insurance