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Opinion 89-13
… furnishing the required security after advertisement for sealed bids in the manner prescribed by section 103. … therein and, therefore, does not provide an exception for purchases of used equipment from private sources (33 Opns … 1958, p 439). Further, there is no other similar exception for purchases of used equipment from private entities. …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 96-10
Whether a fire district may transfer the unexpended balance of a capital reserve fund established for the acquisition of new equipment into the general fund
https://www.osc.ny.gov/legal-opinions/opinion-96-10Compliance With Outcome Reporting Requirements
… encourage the creation of new job opportunities, increase revenues to the State and its municipalities, and …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsOpinion 91-10
… or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as meaning ad valorem levies) TOWNS -- Powers and Duties (tort … v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d 26; Gewirtz v City of Long …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 2004-1
… and general ambulance service; 30 Opns St Comp, 1974, p 143, concluding that a fire district may purchase an … Opns St Comp No. 2003-4; 2000 Opns St Comp No. 2000-20, p 53; 1993 Opns St Comp No. 93-24, p 42; cf . Wells v Town of … separate "emergency ambulance service" (see Division of Budget Report on S4705 of 1969). Additionally, in a recent …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Unified Court System Bulletin No. UCS-266.2
… or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue and modify the payroll deduction in PayServ for those unions that do not currently submit … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollDiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areOpinion 97-4
… Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) … not expend foreign fire insurance tax moneys to provide a benefit to a member of the Association solely by reason of … may not use foreign fire insurance tax moneys to pay benefits solely by reason of the disability or death of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 2001-10
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity of vendor … that claims must be "certified to be true and correct in a statement signed by or on behalf of the claimant" and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Oversight of Drug Disposal
… and controlled substances are particularly at high risk for diversion, misuse, abuse, and addiction. Therefore, … reinforced this policy in its updated 2017 Guidance for Proper Pharmaceutical Disposal . The disposal of unused … manage client pharmaceuticals, and are thus responsible for ensuring that any unused, expired, or otherwise unwanted …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOpinion 88-63
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary … of every city and county, except those counties contained in New York City, create an office of civil defense …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Mission Statement and Performance Measures
… Authorities Reform Act (Act) included requirements to increase the transparency of operations of public …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresOpinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Neither section 150, nor any other provision of State law, however, provides for the establishment of the … election is not otherwise provided). Although there is no State statute which authorizes the creation of the office of …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for … expenses, local governments must have both a credit card policy and a system of internal controls in place. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… size. According to the State Office of Temporary and Disability Assistance (OTDA), New York has issued the … and prepare meals separately because of a permanent disability, the person and the person's spouse may qualify …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsOpinion 88-38
… fees, impose new fees, and then utilize these revenues to pay increased aid to local governments to finance the …
https://www.osc.ny.gov/legal-opinions/opinion-88-38DiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… New York State Common Retirement Fund (Fund) assets managed by Minority and Women-Owned … best funded plans in the nation. … New York State Common Retirement Fund Fund assets managed by Minority and …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21DiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/firedists/2015/pulteneyno2.pdf . … by filing a complaint online at [email protected].ny.us, or by mailing a complaint to: Office of the State … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. … The former treasurer for Pulteney Fire …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsOpinion 88-26
Whether a town may construct a building for State Police use on State land located in the town and finance the cost by the issuance of town obligations
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 98-4
… in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in connection with … to municipalities in this State. Accordingly, for purposes of this opinion, we will discuss only State … is no official so empowered, to an official responsible for the payment of bills upon audit of the appropriate …
https://www.osc.ny.gov/legal-opinions/opinion-98-4