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Opinion 91-11
… officers subject to mandatory referendum) MUNICIPAL HOME RULE LAW, §23(2)(f): A local law which authorizes a city … the local government (NY Const, art IX, §2; Municipal Home Rule Law, §10[1][ii][a][1]). Section 23 of the Municipal Home … Subsequently, in Hampton Heights , supra , the Appellate Division, Fourth Department, citing Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… (Town) Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports? Audit Period January 1, 2024 – January 31, 2025 … Area A town supervisor must maintain complete, accurate and current accounting records and reports for informed …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Town of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may … agree to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Opinion 90-27
… they may be elected pursuant to the provisions of article 11 of the Town Law. This is in response to your inquiry … of joint fire districts without petition. Article 11-A of the Town Law (§189-a et seq. ) and article 22-A of … fashion, the town board's resolution adopted under article 11-A of the Town Law would have to be submitted to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… Agriculture contributed $37.6 billion to New York’s economy in 2012, an increase of more than 22 percent from … as wine, apples, maple syrup and other products. “New York’s economy is still fueled by agricultural activity and the … with $2.4 billion in sales, followed by grains, peas and beans at $856 million, according to the U.S. Department of …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… whether the Department of Health (Department) and managed care organizations (MCOs) have adequate processes in place to … are economically disadvantaged and/or have special health care needs. The Department administers New York’s Medicaid … claim costs totaled over $58 billion, of which managed care accounted for about $34 billion. Under managed care, …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersWhat Tier Are You In?
… When you join NYSLRS, you are assigned to a tier based on your … contribute toward your benefits, and Eligibility for loans If you are an ERS Member... You are in: If you joined: Tier 1 before July 1, 1973 Tier 2 July 1, 1973 …
https://www.osc.ny.gov/retirement/members/what-tier-are-youTown of Lockport – Asphalt Millings Inventory (2025M-55)
… gravel-size rock. Millings are generally collected during road paving projects that require a certain depth of the existing road to be milled and removed before the road is paved. … and a similar size pile of unscreened millings, with a sale value of approximately $29,000. While unscreened …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Opinion 89-18
… from regular job while attending required basic course of assessors' training) TOWN ASSESSOR -- Training (reimbursement … from regular job while attending required basic course of assessors' training) -- (authority to recover unauthorized … providing for reimbursement by municipal corporations and fire districts to volunteer firefighters for certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Steuben County – Financial Management (2025M-127)
… The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … respectively. As of December 31, 2024, the general and road funds had unrestricted fund balances that totaled $118.9 million. The general and road funds are primarily funded by sales tax (general fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Program The District is governed by a seven-member Board of Education (Board) that is responsible for the oversight and general management of financial and educational affairs, including adopting … for special education services. The Director of Special Education (Director) oversees the special …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… 10 invoices contained eight confirming purchase orders, meaning that purchase orders were issued after goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Fare Evasion (Follow-Up)
… and Connecticut. The MTA has two agencies that provide bus and subway service within New York City: New York City Transit (Transit) and MTA Bus. Transit is responsible for operating the subways and the … Service (SBS) passengers pay their fare before boarding at ticket purchase machines located at SBS bus stops. Transit’s …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followOpinion 95-25
… FUNDS -- State Aid (applicability of provisions of section 54-a of the State Finance Law to payments provided in the aid … CONSTITUTION, ARTICLE VIII, §10; STATE FINANCE LAW, §§54, 54-a: The provisions of section 54-a of the State Finance Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Newburgh Enlarged City School District – Financial Management (2025M-32)
… (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds? Audit … total of approximately $25.7 million. The Board did not effectively manage the District’s fund balance over the five … District District Board of Education Board and officials effectively manage fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Opinion 99-4
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties … in response to your inquiry regarding the authority of an industrial development agency ("IDA") to make a grant of its … a feasibility study of expanding the town's municipal water service to help attract industrial or economic …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Election Form for Coverage Under Article 22 (Tier 5) in Accordance with Chapter 263 of the Laws of 2016 (RS5536)
To elect coverage under Article 22 (Tier 5), PFRS Tier 3 members use form RS5536.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5536.pdfComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… York school districts had inappropriate computer access to sensitive student data and were able to change student grades and attendance records without proper authorization, according to an audit released today by New York State Comptroller … York school districts had inappropriate computer access to sensitive student data and were able to change student …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesState Contract and Payment Actions in March
… services. Joint Commission on Public Ethics $101,900 to Hogan Lovells US LLP for legal services. Department of Labor …
https://www.osc.ny.gov/press/releases/2022/04/state-contract-and-payment-actions-marchOpinion 92-44
… 614, 375 NYS2d 500, lv den 38 NY2d 1004, 384 NYS2d 441; Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; 1991 Opns … including both salary and fringe benefits (see, e.g., Taylor , supra ; Christian v City of Ontario , 92 Misc 2d 51, …
https://www.osc.ny.gov/legal-opinions/opinion-92-44