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College of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education … Program (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programOpinion 2000-17
… 1 whereby the award of contracts for work performed in connection with the construction of a water supply or … advertising and awarding any such contracts for ... public works." Thus, in accordance with section 197-a, a water … (see, e. g., Public Authorities Law §§1096[16], 1154[18]). 2 For purposes of this opinion, we assume the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2010-2
… v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere … Ops St Comp No. 86-78, supra ; but see Matter of Toussie v County of Suffolk , 26 AD3d 506, 809 NYS2d 573, lv denied 7 NY3d 711, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 88-29
Whether a prohibited conflict of interest would arise if the mayor of a village in his private capacity purchases a parcel of land from the village industrial development agency IDA
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 89-52
… position of emergency medical services (EMS) coordinator for a county. You indicate that the county is contemplating … appointment of an EMS coordinator who would be responsible for the development of a "formal quality assurance program", … of EMS training, the coordination of continuing education for EMS providers and others, and the recruitment of …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 2003-7
… AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, playground and other recreational purposes, may be …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Other Bulletin No. 81
… Fund with instructions for processing the April 2025 SCF CSEA LLS payment and eligibility changes due to the … Fund and CSEA which provides for payment of the 2025 Longevity Payment in April 2025 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilOpinion 2006-10
… (charging back portion of salary of town engineer) -- Real Property (use of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting (charging a portion … proceeds from the lease of town and special district property) -- Deposits and Investments (crediting interest …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 94-27
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … Similarly, in the event an improvement is initiated on town board motion, only abutting or fronting property … petition for a referendum. We believe these restrictions on the right to petition are evidence of legislative intent …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 93-27
… (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village … uses its share of the revenues to reduce taxes levied for part-town highway purposes. For purposes of this inquiry, we assume the town and all …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 94-33
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … retired members" are not subject to being called to duty, it is our opinion that they may not be considered "active …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Opinion 99-1
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement … death benefits only in the case of an active volunteer firefighter who has a nonforfeitable right to service award. …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 90-38
… buildings are occupied and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has been designated and posted for this year as a seasonal limited use highway pursuant to … or commercial buildings dependent upon such highways for access" (Highway Law, §205-a[2]). Subdivision 4 of …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Opinion 90-33
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … Paragraph h of subdivision 1 of section 4-400 makes it the responsibility of the mayor to appoint one of the … mayor during the mayor's absence or disability. Therefore, it is our opinion that, at a village board meeting from which …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… services, totaling $25,200 per year. As a result of this dual arrangement, her combined annual compensation by the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 2006-7
… to replace vehicles and the service provider’s need for new and different or additional equipment (1980 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 2010-3
… of fire company as part of "definite sum"); (not subject to referendum requirements) TOWN LAW § 184: A fire protection … district and an incorporated fire company is subject to a public hearing, but is not required or authorized to be subject to a referendum. The fire company's debt …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records … by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to … with our recommendations and indicated they have taken or will take corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13State Comptroller DiNapoli Releases Municipal & School Audits
… totaling $94,562 and inappropriate and unauthorized payroll payments totaling $341,992. She also did not maintain … records, provide financial reports to the board, file payroll reports or remit biweekly withholdings in a timely … clerk-treasurer to abuse her position for personal gain. Payroll The board did not ensure the former clerk-treasurer …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… by the Office of the State Comptroller’s (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to be … checks, report abandoned property to OSC Office of Unclaimed Funds and transfer those monies from the sole custody account to the unclaimed property fund, in accordance with the above …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatment