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Opinion 91-25
… holiday pay); (employment restrictions) GENERAL MUNICIPAL LAW, §207-a(2), (6): A disabled retired firefighter receiving … as added by chapter 965 of the Laws of 1977, requires payment of the full amount of regular salary or wages to be …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… a district corporation of the State, distinct and separate from the Town of Wilna. The Board of Fire Commissioners … and investment policies and a code of ethics, as required by statute, and has ensured that procedures for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsUnified Court System Bulletin No. UCS-296
… Pursuant to Article 2, Section 37.4(a) of the Judiciary Law and the following Chapter Laws, increments are to be … least “Satisfactory” to be eligible for a longevity step payment in April 2021. Effective Dates The April 2021 UCS … effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration 1 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… his inaugural committee for personal use and his failure to disclose it. "This official allegedly misused campaign funds and failed to report gifts." State Comptroller Thomas P. DiNapoli said. … by Executive Attorney General Margaret Garnett. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardOpinion 2004-5
… Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not … is governed by sections 9104 and 9105 of the Insurance Law, unless a special law enacted by the State Legislature … the annuity would be tantamount to making a direct cash payment. Accordingly, it is our opinion that foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 91-51
… in the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- … Law, article 14-F; County Law, §266; see 1989 Opns St Comp No. 89-59, p 131; 32 Opns St Comp, 1976, p 56; see also … advance "moneys" held in a "fund" and not immediately required for the purpose for which they were raised or …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 92-27
… Assignment (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A … State of New York, shall in any way operate to prevent the payment of such salary or earnings directly to such officer …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Schroon Lake Fire District – Cash Disbursements (2017M-9)
… pay bills were not always authorized by the Board prior to payment. Key Recommendations Implement a process to ensure … other than those allowed under New York State Town Law, are paid prior to the Board’s authorization. … Schroon …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… and repayment pursuant to §40 of the State Finance Law. A unique attribute code will be inserted in the … lighting, cargo facilities, etc. 60701 Land Purchase Payment for the purchase of land as authorized by law. Total purchase price includes land purchase, payment of accrued taxes, broker commissions, legal expenses, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsOpinion 91-32
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Compromise or settlement of … (expenditures to compensate property owners for decrease in market value) STATE CONSTITUTION, ART. I, §7(a), ART. …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 98-15
… in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A town may sell an historic building pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Putnam County – Court and Trust Funds (2024-C&T-2)
… deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Town of Perth – Conflict of Interest (2024M-142)
… Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements. Key Findings A Board member … prevent Town officials from having prohibited interests in non-payroll disbursements. Town officials generally … of Perth Town Board Board members had prohibited interest in nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Opinion 99-6
… of State aid paid on transition assessments) LOCAL FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue revenue … out of "moneys appropriated by the legislature" for the payment of taxes on State-owned lands ( id .). Since the …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Examination of Unemployment Insurance Benefits
… The results contained in our report cover select high risk payment requests and payments DOL processed from January 1, … prior years’ payments associated with those high risk payment requests and payments, and prior years’ findings … Prosecute these individuals to the fullest extent of the law. Ensure staff follows established policies and procedures …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsOpinion 96-3
… providing environmental review services) GENERAL MUNICIPAL LAW, §801: A village trustee would have a prohibited interest … appearing before the village board. General Municipal Law, article 18 (§800 et seq .) contains provisions relative … prepare, authorize or approve the contract or approve payment under the contract; (b) audit bills or claims under …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Town of Almond - Tax Collection (2019M-188)
… of receipt for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Contract Participation of Minority- and Women-Owned Business Enterprises
… Background Article 15-A of the New York State Executive Law (Law) requires State agencies and public authorities to … requirements and, by failing to fulfill two key tasks – payment verification and on-site investigations – made the … amounts reported by DDCR. In one response to a reported payment of $2.8 million, the subcontractor stated that its …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… Local law enforcement agencies are not always taking immediate … and up-to-date. The registry provides information to law enforcement agencies and the public about sex offenders … and comprehensiveness. DiNapoli recommends that each local law enforcement agency: Promptly utilize all DCJS …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoring