Search
Opinion 89-21
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting … the highway, regardless of whether the trunks of the trees are located within the highway. You ask the following with … NE2d 243 [1977]; Tagg v City of Lockport , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 89-4
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions … of less than one percent of the bank's outstanding stock. You state that there is only one other bank in the … section 801, except as provided in section 802. There are several provisions in section 802 which are relevant …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Contract Advisory No. 26
… not contain the above certification may not be considered for award; provided however, that if the bidder cannot make … the procurement record when submitting transactions to OSC for approval. References : Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 994
… Purpose To provide agency users with an overview of the new on-line help tool Effective Date(s) Immediately … … To provide agency users with an overview of the new online help tool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… by the Delaware Chancery Court, Boeing will adopt enhanced safety and oversight protocols including, among other … additional director with aviation, engineering, or product-safety oversight experience. Boeing will enhance its mandatory safety reporting to its Board of Directors and Aerospace …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementState Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsTown of New Baltimore – Procurement Practices (2013M-203)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background … comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Maine-Endwell Central School District – Financial Condition (2013M-49)
… audit was to examine the District’s financial condition for the period July 1, 2011, through January 3, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $46.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Industrial Development Agency and Valley Stream Union Free School District 30. The audits will be conducted in response to … of the Green Acres Mall Project. There is no timeline for the completion of the audits. For access to state and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectRetirement Planning
… Retirement is a big deal and we want you to be prepared. The resources below will help you. You can estimate your pension, learn about your NYSLRS benefits and find tips on financial planning for … retirement. … Retirement is a big deal and we want you to be as prepared as you can …
https://www.osc.ny.gov/retirement/members/retirement-planningTravel Advisory No. 8
… updated meal and incidental expenses (M&IE) per diem rates for the period October 1, 2024 through September 30, 2025. … …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Thomas P. DiNapoli today announced that a majority of voting shareholders supported the New York State Common Retirement Fund’s request that H&R … of public and private equities, fixed income, real estate and alternative instruments. … New York State …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 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-97-4State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not … since 2006 without seeking competition. Town of Java – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town supervisor …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 93-5
… legislative board to validate the town's failure to hold a timely budget hearing. Town Law, §108 provides that the town … Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; … Office has previously expressed the opinion that the time limit for holding the public hearing in section 108 is …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-59
… water rates in an amount which would be sufficient to pay the cost of both maintenance and operation and debt …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to … not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, 1995. Until … Tax Law may compromise or waive interest and penalties on taxes levied prior to the dates specified in those sections. …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… made with county funds to reimburse officials upon the submission of travel vouchers and to compensate independent … issuing subpoenas, taking sworn testimony, requesting the submission of documents, and employing other reasonable … that the chair or any committee member may administer the oath to any witness, and that adjournments may be taken from …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Cortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3