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Opinion 95-2
… as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of Public Housing Law, §52. … cable television bill which is designated as a "franchise fee". You state that the city in which the cable company is …
https://www.osc.ny.gov/legal-opinions/opinion-95-2XII.5.I Prompt Payment Interest – XII. Expenditures
… New York State Finance Law §179-f requires the State to pay vendors promptly (within 30 days for most vendors, 15 … qualified Small Business vendors). When the State fails to pay the vendor by the Net Due Date, the State may be required … State Finance Law (SFL) §179-f requires the State to pay vendors within 30 days for most vendors, and 15 days for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestOpinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was … SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND FIRST AID … services of an emergency rescue and first aid squad of a fire district fire department. You ask whether the emergency …
https://www.osc.ny.gov/legal-opinions/opinion-92-45XIV.5 Employee Award Programs – XIV. Special Procedures
… do not meet the tangible personal property standard may only be awarded in programs specifically authorized in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsCentral Valley School District – Claims Audit (2015M-129)
… our audit was to review the District’s financial condition for the period July 1, 2013 through November 30, 2014. … has approximately 2,400 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $45 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Opinion 2003-4
… and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads) RATIFICATION -- Claims (purchase by fire district of … welfare" of the jurisdiction (Town Law §64[14[a]; see also County Law §224[14]; General City Law §13?b; General …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4NY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… back.” New Jersey, Massachusetts and Washington were the only states to have a negative balance. Prior to the …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… legalization of mobile sports betting, the New York State Gaming Commission noted a 26% increase in problem … legislative proposals to expand gaming include authorizing online casino gaming and a plan to double the number of VLTs … from in-person sports betting. With proposals to authorize online casino gaming introduced, economic benefits from the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingOpinion 89-39
… is employed. You state that the board member is neither an officer nor a director of the agency but that he is the … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … of that contract. In addition, regardless of whether an officer or employee receives a direct or indirect pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-89-39State Comptroller DiNapoli Releases Municipal Audits
… (Rensselaer County) The town operates a community pool and skating rink for seasonal periods. Although skating rink deposits were made timely in 2015 and 2016 and …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1City of Yonkers – Budget Review (B24-6-6)
… $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter … as appropriated fund balance, one-time State funding and sale of property, to finance its operations. Includes … transfer tax, city and state mortgage tax, housing and buildings, parking violation bureau, hotel room and occupancy …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Opinion 96 - 14
… contracts). Based on the facts presented, it appears that only one of the exceptions in General Municipal Law, §802 is …
https://www.osc.ny.gov/legal-opinions/opinion-96-14DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-256
… and Longevity Increment. The report will be sorted by Department ID, then by employee name in alphabetical order. … than or equal to the employee’s current salary. FIS Below Hiring Rate – if the increment code on the employee’s Job … have been processed. All reports will be sorted by Department ID, then by employee name in alphabetical order. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-256-april-2018-state-new-york-unified-court-system-ucs-incrementsOpinion 2001-5
… 55). In furtherance of these purposes, fire districts have only those powers expressly granted by statute or necessarily …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5CUNY Bulletin No. CU-403
… Assistant to HEO EOC Assistant to HEO Employees may only receive one differential at a time Effective March 19, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-403-cuny-psc-advanced-degree-differentialsState Comptroller DiNapoli Releases Municipal Audits
… of Beekmantown – Procurement and Town Clerk Operations (Clinton County) The town did not procure goods in accordance …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 94 - 23
… shall be acknowledged or proved in the same manner as a deed to be recorded. [Emphasis added]. Thus, section 170(1) … shall be acknowledged or proved in the same manner as a deed to be recorded. [Emphasis added]. Under section 170(2), … shall be acknowledged or proved in the same manner as a deed to be recorded. * * * Under this section, joint town …
https://www.osc.ny.gov/legal-opinions/opinion-94-23SUNY Bulletin No. SU-159
… processing and to provide agencies with procedures for submitting transactions in pay periods in which the … general salary increases. Effective Date(s) 6/25/09 for eligible employees with Pay Basis Code of ANN or CYF , paychecks dated 7/22/09 8/20/09 for eligible employees with Pay Basis Code of 21P or CYP , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-159-2009-3-general-salary-increase-suny-professional-services