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Opinion 91-31
… officer to incur such expenses. You ask whether a town is required by statute to pay bills submitted by a private … owning or having custody of a dog within the county from permitting a dog not actively immunized from rabies to … for the purpose of suppressing the disease (11 Opns St Comp, 1955, p 250; 2 Opns St Comp, 1946, p 133; 1 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Opinion 90-23
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, §§6, 12; … $5,000,000 in the case of Syracuse. This is in reply to your request for our opinion as to the application of article …
https://www.osc.ny.gov/legal-opinions/opinion-90-23XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… all checks that remain uncashed one year after the year of issuance. All checks that remain uncashed after the … applicable reporting date required by the Office of the State Comptroller’s (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentState Comptroller DiNapoli Releases Municipal & School Audits
… reports were not generated and provided to the board and bank reconciliations were not completed promptly. Auditors … granting unrestricted access to the financial system and online banking to the firm, a third party. He did not ensure …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1XIV.15 Updating Agency Contacts – XIV. Special Procedures
… Contact Type Contact Description Reporting Required in Online Contact System Financial Report Recipient Required by … maintaining documentation for authorized deductions from pay, etc. Yes Payroll Certification Responsible for making … Responsible for handling Appointments, Leaves, Addl Pay begin and end. Yes Payroll Deductions - Benefit …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsOpinion 88-41
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of … such programs with town property. This is in response to your letter concerning the expenditure of town funds for fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 2005-9
… 2102-a of the Education Law if he or she was elected to the component school district board prior to July 1, 2005, … by chapter 263 of the Laws of 2005, provides that every trustee or voting member of a “board of education” of a … a school board member (Education Law §2102-a[1]). 1 Each trustee or board member must demonstrate compliance with the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 96-6
… and/or impair the discharge of his official duties was little more than speculative and, therefore, disqualification …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Audits of Local Governments: The Audit Process
… report of findings and recommendations. Local officials have the opportunity to clarify audit report issues. … to file a CAP with OSC. Most other local governments are not required by law to file a CAP with OSC, but are encouraged to do so. Section 35 of the General Municipal Law with Sample …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processProtection of Child Performers
… (NYCRR) and Article 4-A of the State Labor Laws (Law) were established to protect child performers, including … for monitoring compliance with all parts of the Law and NYCRR. The Law and NYCRR establish certain responsibilities and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOpinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift … FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 96 - 11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … land originally acquired by a county for non-payment of taxes. The county conveyed the property to the town for …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 96-1
… 2000 Daniel T. Smith, Esq., Attorney for the Fire District Indian Lake Fire District No. 2 … Whether approval of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 89-57
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Capital Improvements … may contract with the town in which the village is located for the town to repair and improve certain village streets. …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 89-20
… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … respect to fire district officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not … general authority with respect to these matters. General Municipal Law, §806 requires each county, city, town, village …
https://www.osc.ny.gov/legal-opinions/opinion-89-20State Agencies Bulletin No. 2052
… ( Form AC 934-P ), original death certificate, and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin … OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employeesUnified Court System Bulletin No. UCS-88
… notify agencies of two new Increment Codes to be reported for tracking employees eligible for a future Pay Change associated with Judiciary Law, … occurring 3/27/03 and after. OSC will review the need for historical rows with the Office of Court Administration. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “New York is in a better position to evaluate Industrial Development Agencies and the projects … private businesses are being adequately scrutinized prior to receiving public support and that communities can recoup … benefits if job creation goals are not met. “My thanks to Assemblyman Magnarelli and Senator Marchione for …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915Food Metrics Implementation
… State food purchases in compliance with the State Finance Law. This audit covers the period of January 1, 2014 through … Background Section 165, subsection 4 of the State Finance Law (Law) was amended in 2013 to promote the sustainability …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationOpinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … aid and oxygen equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 … 1969, the Legislature amended section 209-b(1) by adding a new paragraph (b) to authorize municipalities and fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1