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Opinion 92-1
… of securities under General Municipal Law, §106. In order to avoid the necessity of submitting additional … bank maintains an account must make such entries on its books, in order that the municipality's interest in the obligations are …
https://www.osc.ny.gov/legal-opinions/opinion-92-1State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office of Alcoholism and Substance … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsOpinion 91-61
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … the issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration service plan) BAIL MONEYS -- Fees (1% fee to fund an approved county alternatives to …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Town of Carrollton – Justice Court Operations (2018M-21)
… balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to … period. The Board did not conduct the required annual examination of Court records or contract with an independent …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Opinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous … (County Law, §369; Village of Charlotte v Keon , 207 NY 364, 100 NE 1116; see generally, 20 Am Jur2d, …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … referendum if it abolishes, transfers or "curtails" any power of an elective officer. Two leading cases on the … Law, §23(2)(f). April 17, 1991 Jeffrey N. Mis, Esq., City Attorney City of North Tonawanda … Whether a proposed local …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Comptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitOpinion 97-1
… in county workers' compensation self-insurance plan) WORKERS' COMPENSATION -- County Self-Insurance Plan … pursuant to section sixty-five of this chapter may exclude from participation in a plan any type of public corporation . … is eligible to participate in the plan (see 1979 Opns St Comp No. 79-732, unreported). A "public corporation" for this …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers … and Secretary-Treasurer. The Department collected $248,000 in 2013. Key Findings While the Department adopted by-laws to … prepared reconciliations intermittently and in some cases, reconciliations covered two months of transactions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Opinion 90-13
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal … village, to install sewer pipe for a village sewer project in conjunction with a DOT road reconstruction project. This …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 99-6
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in … the term "revenue" is defined as including "taxes" and "moneys" (Local Finance Law, §25.00[a][5]). The term … that public authorities have an existence separate and apart from the State, even though they exercise …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… of Audit The purpose of our audit was to examine the District’s overtime for non-instructional employees for the … December 1, 2016. Background The Baldwin Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Town of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Opinion 2004-6
… space in a municipal building, without payment of cash rent, so long as the village determines that the value of the … authorizes villages to "lease, sell and convey such real and personal property as the purposes of the corporation … from making gifts or loans of municipal property or money to or in aid of private individuals, corporations, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the period … April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an elected five-member Town … in 2013 was $366,772. Key Findings The Justices did not always perform monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Opinion 93-12
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and … of the board of education who accompanies the board member in attending a conference, even if board member has provided …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Opinion 95-6
… with respect to violations of traffic control signals and speed limits in suburban town) -- Distribution by State … justice with respect to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and … penalties with respect to violations of a suburban town's speed limits and traffic control signals) VEHICLE AND TRAFFIC …
https://www.osc.ny.gov/legal-opinions/opinion-95-6DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… the risk to individuals inside and outside of the shelter system. “The Department of Social Services must do a better …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthOpinion 89-10
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES - Conferences … GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with subdivision 6 of section 77-b of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-10DiNapoli: OCFS Should Improve Foster Care Placement Oversight
… The state Office of Children and Family Services (OCFS) could not … Office of Children and Family Services is responsible for the well-being of one of the most vulnerable segments of … of those 150 selected lacked evidence that caseworkers had two contacts with the child within the first 30 days of …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversight