Search
Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; … without notice or hearing ," providing appropriate traffic control devices are installed. This provision was first …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 88-17
Concerning 34 Opns St Comp 1978 p 154 with regard to the dedication of park land in a subdivision
https://www.osc.ny.gov/legal-opinions/opinion-88-17DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… they are. My audits have shown an increased risk of waste and abuse by these entities, sometimes leaving … provide water delivery and sewer systems, manage solid waste, maintain parking structures, and manage public … (IDAs), urban renewal agencies, water, sewer, solid waste authorities and housing authorities. About 279 local …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyOpinion 89-21
… of one town may maintain and repair a portion of the road located in the other town pursuant to an agreement with … one town may undertake repairs on the portion of the road in the other town without the consent of the other … , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; Embler v Town of Wallkill 132 NY …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 96-22
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency … Whether moneys remaining in a capital reserve fund may be transferred into a contingency …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 92-1
… is authorized (see, e.g., General Municipal Law, §872, re: industrial development agencies; General Municipal Law, §559[4], re: urban renewal agencies; Public Housing Law, §49, re: public housing authorities; Public Authorities Law, §370, …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Life Changes: How Do I Prepare to Retire?
… Usually these are the years right before retirement (but they can occur anytime in your career). Your FAS includes … page . *Tier 1, 2, 3 and 4 members are vested when they have at least five years of credited service. Tier 5 and … Order Divorce can affect your retirement benefits, as they are considered “marital property” that can be divided …
https://www.osc.ny.gov/retirement/publications/life-changes-how-do-i-prepare-retireOpinion 2000-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … and State moneys were used for the construction of a pedestrian walkway. In the event the proceeds from the sale … the Transportation Law (§300 et seq.) with respect to the pedestrian walkway. Chapter 41 of the Laws of 1985 authorized …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10IX.6.E Education Department - G5 System – IX. Federal Grants
… monitoring, and final closeout of the grant award. The UEI number for each state agency functions as an account on G5. Therefore, each state agency must use the same … based on the amount of available funds in the G5 account. OSC BSAO receives immediate notification of approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… the appropriate voucher style when entering payments in the Statewide Financial System (SFS). Process and Document … Business Units should only use the voucher styles listed in the chart below. “Reversal,” “Register,” and “Third Party” … and ChartFields is critical to reconciling PCard charges in SFS. Prepaid vouchers remain unreconciled until applied to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleVeterans Day Message from State Comptroller DiNapoli
… Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… York's communities seek to generate economic activity and help private businesses grow and expand. The importance of … these new oversight and accountability measures will also help improve the efficiency and transparency of the … Yorks communities seek to generate economic activity and help private businesses grow and expand …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentConstitutional Amendment
… Session 2023-2024: Constitutional Amendment – Passed both houses, A.3776/S.4597 (Conrad/Martinez) – Relates to …
https://www.osc.ny.gov/legislation/constitutional-amendment-0Omnibus Procurement Amendments
… and state agencies to develop alternative procurement methods not otherwise authorized by law under certain … authorizing competitive negotiation concluding with a best and final offer; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Constitutional Amendment
… to excluding certain indebtedness for the construction of sewage facilities in determining current local debt … to excluding certain indebtedness for the construction of sewage facilities in determining current local debt limitation …
https://www.osc.ny.gov/legislation/constitutional-amendmentCayuga County - Procurement and Claims Audit (2018M-274)
… Key Findings County officials: Did not seek competition for aggregate purchases from nine vendors totaling … Consider the aggregate amount to be expended for the same or similar type of goods or services when … competitive bidding is required and develop procedures for procuring professional services. Ensure all claims are …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Town of Farmersville - Town Clerk (2019M-49)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 … not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees were recorded accurately, … collections totaling more than $5,900 were not deposited in a timely manner as required. Key Recommendations Record …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Plattsburgh City School District - Procurement (2019M-198)
… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the services from six …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Seneca Falls - Procurement (2018M-143)
… Objective Determine if goods and services were procured in accordance with the Town’s procurement policy and … Determine if goods and services were procured in accordance with the Towns procurement policy and …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135