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Opinion 95-10
… (duty of town to erect fences around certain cemeteries and burial grounds) TOWN BOARD -- Powers and Duties (erection … (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … its usual and ordinary meaning. Webster's Ninth New Collegiate Dictionary (1989) defines "around," when …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 91-23
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be member of more than … firefighter may not simultaneously be a member of two fire companies, regardless of whether the companies are part of the same fire department or different fire departments. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 92-12
… Funds , 114 AD2d 701, 494 NYS2d 667; see also General Accident Group v Frintzilas , 111 Misc 2d 306, 443 NYS2d 989; … App Div 426, 120 NYS2d 142; see also Soroka v Catherwood , 24 AD2d 920, 264 NYS2d 682), as well as the performance of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Agencies Bulletin No. 1219
… Purpose To notify agencies of the process in PS Query for renaming and designating … should not delete any Public queries. Determine which of their Private queries will be needed after the upgrade. If there is a comparable Public version of their Private Query, the user should rename only the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91State Audits Issued in the Last 60 Days
… View state audits issued in the last 60 days …
https://www.osc.ny.gov/state-agencies/audits/new-releasesOpinion 2000-16
… fire insurance tax monies, the monies may be expended only in the manner prescribed by the special act (see, e.g., … tax monies, section 617.0 provides: Such taxes shall only be used for the care and relief of disabled or indigent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Contributions – Special 20- and 25-Year Plans
… Members If your date of membership is on or after July 1, 2025, you are automatically enrolled in the Section 383-e … withdraw your voluntary contributions, you can submit the Application for Refund of Excess Contributions (RS5195) along …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsOpinion 98-12
Whether the moneys of a city with 125000+ inhabitants and the moneys of the city school district of such a city may be commingled in one or more bank accounts
https://www.osc.ny.gov/legal-opinions/opinion-98-122024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP … A look back at some of the major accomplishments of the Office of the New York State Comptroller in 2024 …
https://www.osc.ny.gov/reports/2024-year-in-review2025 Year in Review
… of the Office of the New York State Comptroller in 2025. 2025 Year In Review Download PDF Watch Video … of the Office of the New York State Comptroller in 2025 …
https://www.osc.ny.gov/reports/2025-year-in-reviewOpinion 89-40
… dollars per day. General Municipal Law, §72-o, however, only applies to "volunteer officers or members of the [fire] department " (emphasis supplied). The only officers of a fire district fire department provided for …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 95-11
… of General Municipal Law, §207-m to salary of temporary or provisional head of police department) POLICE … AND POLICE PROTECTION -- Police Chief (entitlement of temporary or provisional head of police department to salary … may be given a distinct meaning. The terms "permanent", "temporary" and "provisional" are not defined for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Agencies Bulletin No. 1090
… will be provided in future Bulletins. Effective Date(s) The first pay periods to be processed in SFS are for the … and, as a result, changes how PayServ processes personal service expenditures and accounting information. Note: … service Account Codes in SFS are as follows: Position Pool Base Salary Holiday Overtime Uniform Standby Extra …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemOpinion 92-49
… land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail … referendum at a special or biennial town election, if the lease payments are to be paid from moneys appropriated from … sections 81 and 220, we have previously concluded that a lease of real property for purposes authorized by sections 81 …
https://www.osc.ny.gov/legal-opinions/opinion-92-492022 Women’s History Month Celebration
… New York ranked 11th best among the states (including Puerto Rico and the District of Columbia) in terms of the dollar …
https://www.osc.ny.gov/events/2022-womens-history-monthDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… to justice.” The pensioner, Ray’s sister-in-law, retired on disability retirement in October 1986 from the Supreme … were being deposited, which was a joint account in the name of the pensioner and Ray. The investigation found that … after his sister-in-law’s death and used the money to pay credit card bills, travel, and make online purchases. Ray was …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawDiNapoli: Despite Progress, Pay Gap for Women Persists
… New York ranked 11 th best among the states (including Puerto Rico and the District of Columbia) in terms of the dollar …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsWall Street Bonuses Declined in 2011
… Cash bonuses paid to New York City securities industry employees are forecast to … bonus season, according to an estimate released today by State Comptroller Thomas P. DiNapoli. Click here to view a … said. “Profits were down sharply and securities firms in New York City resumed downsizing in the second half of the …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Opinion 92-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … financial circumstances of the firefighter and his or her family, that the firefighter is indigent and that the … financial relief to the firefighter and his or her family. You ask whether the Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 90-7
… INDUSTRIAL DEVELOPMENT AGENCIES -- Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND … any other separate corporate instrumentality or unit of government...". The IDA in question was established in 1976 … therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was …
https://www.osc.ny.gov/legal-opinions/opinion-90-7