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Opinion 91-56
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Termination … AUTHORITIES LAW, §2828: The term "liabilities", as used in Public Authorities Law, §2828, includes bonds, notes and, … must be read so that each word or phrase will have a meaning and serve a purpose (see McKinney's Statutes , …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 98-16
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) … monies to said reserve fund . (Emphasis added) The plain meaning of the phrase "on or before" in connection with the …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 96-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST-- Insurance … is insufficient to constitute an "interest" within the meaning of section 800(3). Similarly, in 1981 Opns St Comp … be insufficient to constitute an "interest" within the meaning of section 800(3). Therefore, we believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Opinion 88-67
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law … of village attorney, the mayor does not have an "interest" in the employment contract within the meaning of General Municipal Law, §800(3) if the mayor's …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 96-9
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary … of General Municipal Law, §207-i, relating to supplemental retirement benefits for certain police officers. The court …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 95-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking multiple relief) … a different fiduciary is involved, and clearly within the meaning of the statute this is a separate fund.... Surely …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 95-25
… discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) … express terms of section 54. Therefore, in our view, the withholding provisions of section 54-a are applicable to aid … "notwithstanding any other provision of law" overcomes the withholding requirement of section 54-a. In this regard, we …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … charter provisions in question were enacted first by the State Legislature and then were amended by local laws adopted … Grumet v Goodbody , 1 Misc 2d 222, 150 NYS2d 141, affd 309 NY 956). For similar reasons, the courts had also held that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148State Comptroller DiNapoli Releases Audits
… Racing Association (NYRA): Capital Program Revenue and Expenses (Follow-Up) (2017-F-26) An initial audit issued in … Auditors also found NYRA used VLT revenues for operating expenses, which was not in accordance with prescribed … York Racing Association: Financial Condition and Selected Expenses (Follow-Up) (2017-F-27) An initial audit report …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… Plan has different investment options and higher fees and expenses as well as financial advisor compensation. Launched … costs including tuition, certain room-and-board expenses, books and supplies. There are more than 790,000 … has paid out more than $1.2 billion for college-related expenses to Direct Plan account holders. The Advisor-Guided …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 2007-7
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC OFFICERS … by elected officials) WORDS AND PHRASES -- "Days Worked" (meaning of for purposes of 2 NYCRR 315) RETIREMENT AND SOCIAL SECURITY LAW §§ 34, 334: In reporting “days worked” of an elected official for …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 90-12
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties … to be a true copy of the original of such order on file in his office (emphasis supplied). Article 21 of the CPLR, … of law to the contrary notwithstanding", the obvious meaning of the statute is that only a certification by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 89-24
… this purpose, a "contract" includes any express or implied claim, account or demand against or agreement with a …
https://www.osc.ny.gov/legal-opinions/opinion-89-24South Lewis Central School District – Conflicts of Interest (2021M-3)
… - pdf ] Audit Objective Determine whether any South Lewis Central School District (District) officials had prohibited … capital project. They both worked on the project as part of their private employment and the District paid $3.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… governments. There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local … "The deadly and destructive consequences of flooding in New York are clear," said DiNapoli. "As with the impact of … on lack of information. The ratings range from "unsafe," meaning that it poses a threat of imminent failure, to "no …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 93-16
… government may provide its employees with paid or unpaid leave to enable them to respond to fire alarms while at work …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 96-5
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (exemption from when … the fees imposed by section 8022 (b) of the CPLR. This is in reply to your correspondence requesting an opinion on the … the word "fee" should be given its commonly understood meaning (2 Opns St Comp, 1946, p 290; see also People v …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 91-46
… (increase during term of office) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (increase or decrease for county clerk during term of office) COUNTY LAW, §201; STATE CONSTITUTION, ARTICLE XIII, §7: A county … or her term of office, subject to the provisions of County Law, §201. You ask whether 1984 Opns St Comp No. 84-45, p 55 …
https://www.osc.ny.gov/legal-opinions/opinion-91-46