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Opinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Military Service Credit
… immediately before we receive your request, times the number of years of military service being claimed. Example: … immediately before we receive your request, times the number of years of military service being claimed. Example: … does not provide a better death benefit, the cost plus interest will be refunded to your beneficiaries. Note: …
https://www.osc.ny.gov/retirement/members/military-service-creditState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 922
… many facets of taxation rely on county information, the Office of the State Comptroller (OSC) has begun populating … county of residence in PayServ. OSC is using the postal code to confirm the county of residence. This … Bronx) and the counties of Nassau and Westchester where postal codes overlap New York City. Affected Employees All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageState Comptroller DiNapoli Releases Audits
… apples, squash) to populations in need through the state’s network of food relief organizations (i.e., regional food banks, food pantries, soup kitchens) for distribution to …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 90-41
… entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may … petition of property owners pursuant to the provisions of section 264 of the former Village Law (Village Law of 1909). Section 264 provided for the entire cost of constructing the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2007-8
… fire protection by contract to a town fire protection district. A fire protection contract with a fire company may … company that contracts with a city, town, village or fire district to provide fire protection service and that has … ask whether a town board, on behalf of a fire protection district, may require a volunteer fire company that provides …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… law prohibition against the appointment of the spouse of a member of a board of fire commissioners to the office of fire district … should ascertain whether its code of ethics requires a member of the board of fire commissioners whose spouse is to … Whether the spouse of a member of a fire district board of commissioners may serve as …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 2010-2
… In that case, the City of New York was selling two public radio stations. The City's decision to sell the stations to a … it would perpetuate the "unique character and value of the radio stations by providing precisely the same non-commercial …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 88-41
… ; see also 2 McQuillin, Municipal Corporations, §10.41). While the decision to conduct a fire prevention program is …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 88-75
… Municipal Law, §802 are applicable. You ask whether your law firm may represent a city in complex litigation … the city has recently left that firm and joined your firm. You state that your firm is a professional corporation in which you have an … Whether your law firm may represent a city in complex litigation …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 88-68
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards … for subdivision approval constitutes a contract) -- Disclosure of Interest (application for subdivision approval) … for subdivision approval constitutes a "contract" with the meaning of General Municipal Law, §800(2), and, even if it …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 97-19
… we assume the treasurer owns 5% or more of the outstanding stock of the agency. General Municipal Law, Article 18 (§800 … that contract because he or she is an officer of and owns stock in the corporation (see General Municipal Law, … otherwise prohibited 2 . October 15, 1997 William H. Price, Jr., Esq., Attorney at Law East Marion Fire District 1 …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 94-29
… have asked whether an exemption from the fee imposed by section 8022(b) would be justified in view of the fact that … represented in a support proceeding is usually indigent. Section 8022 provides: Fee on civil appeal (a) A county … as civil matters and are subject to the fees imposed by section 8022 on civil appeals. With regard to the imposition …
https://www.osc.ny.gov/legal-opinions/opinion-94-29DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … billion since the January release of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to … to near its debt limit, with room under the state’s debt cap projected to decline to just $503 million by SFY 2030. …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029State Comptroller DiNapoli Releases Audits
… services, including the Department of Motor Vehicles (DMV), to provide interpretation services and to translate … course scheduling and registration; offered more online, hybrid, weekend, and off-hour courses; and … over budget by $8.9 million and the contractor was behind schedule for the delivery of all 92 base cars by nearly three …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… America must foster and protect racial and gender equity in the workplace, in company policies and in how it interacts … includes one or more of the following: Black or African American, Hispanic or Latino, Asian, Native American or Alaska Native, Native Hawaiian or Pacific …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… – e.g., the agency’s Finance Office. Agencies are not permitted to allow individual travelers to retain the … e.g., the agency’s Finance Office. Agencies are not permitted to allow individual travelers to retain the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… Trends and Impact of COVID-19 Spanish Version La industria de la construcción en la ciudad de Nueva York: tendencias recientes e impacto del COVID-19 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineComptroller DiNapoli Releases State Audits
… processed; $2,965,300 in overpayments for claims billed with incorrect information pertaining to recipients' other … for physician-administered drugs, hospital services, medical equipment and dental services. By the end of the … students as eligible for Tuition Assistance Program (TAP) awards . Incorrect certifications include 29 students …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-audits