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Opinion 91-9
… §75 to include in its annual estimate a reasonable amount for general contingent purposes. A city council of a city of … the board of estimate and apportionment, including an item for general contingent purposes. The city council may be … estimate and apportionment and whether an amount estimated for contingencies would constitute "an item" for this …
https://www.osc.ny.gov/legal-opinions/opinion-91-9DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… help pay for resilience investments, but the state cannot shoulder the whole cost burden itself. The federal government …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyOpinion 91-46
… our views in light of the decision of the Court of Appeals in National Westminister Bank v New York , 76 NY2d … That opinion was based upon the decision of the Court of Appeals in Kelley v McGee , 57 NY2d 522, 457 NYS2d 434, … article XIII, §7. Subsequent to that opinion, the Court of Appeals in National Westminister Bank , supra , held a county …
https://www.osc.ny.gov/legal-opinions/opinion-91-46I.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… SYSTEM HELP DESK The SFS Help Desk is the central point-of-contact for system-related questions and problems of a … Help Desk support. The SFS Help Desk can be accessed via email at [email protected] or by telephone at (518) … Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] BUREAU OF STATE EXPENDITURES …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationOpinion 99-6
Whether a school district may issue revenue anticipation notes in anticipation of the receipt of payments in lieu of taxes from a public authority
https://www.osc.ny.gov/legal-opinions/opinion-99-6Easter Seals New York - Compliance With the Reimbursable Cost Manual (2015-S-27), 90-Day Response
To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly calculated
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s27-response.pdfContact Us – Understanding Your Responsibilities: Elected & Appointed Officials
… (518-474-7736 in the Albany, New York area) Write to us NYSLRS Pension Integrity Bureau 110 State Street … Three ways to contact NYSLRS about elected and appointed officials …
https://www.osc.ny.gov/retirement/members/ea-officials/contact-usOpinion 2000-4
… district is not prohibited from establishing, pursuant to a collective bargaining agreement, a termination pay program where: the program is to provide an incentive to certain employees to separate from service, irrespective … Whether a school district can establish a termination pay program designed to provide …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4DiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… Larceny in the Fourth Degree for stealing $1,711 in cash from the non-profit’s Annual Fourth of July festival that was … York State Police. Stevens, 38, of Almond, worked at HPG from 2014 to 2018 and resigned as the Almond town clerk in … Shelly Stevens pleaded guilty for stealing $1711 in cash from the nonprofits Annual Fourth of July Festival …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthCUNY Bulletin No. CU-762
… has announced that the 2023 premium rate and the maximum weekly employee contribution for coverage will be 0.455% (0.00455) of an employee’s weekly wage, up to the statewide average weekly wage. Based … OSC Actions OSC will set the FLI (Family Leave Insurance) Status on the State Tax Date page to ‘Subject’ for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-762-cuny-nys-paid-family-leave-additional-bargaining-unitsOpinion 88-17
… park land in the subdivision without compensation. 34 Opns St Comp, 1978, p 154 is superseded to the extent it is … questions: (1) Does the opinion expressed in 34 Opns St Comp, 1978, p 154, with regard to the dedication of park … a portion of land in the plat for public parks? In 34 Opns St Comp, 1978, p 154, this Office expressed the opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 90-62
… elected to and holding office (see Sullivan v Taylor , 279 NY 364, 18 NE2d 531; cf . former Highway Law, §160, repealed … , 43 NY2d 612, 403 NYS2d 200; Fitzsimmons v Brooklyn , 102 NY 536; O'Leary v Board of Education , 93 NY 1; Periconi v State , 91 Misc 2d 823, 398 NYS2d 959, 963; …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 2002-14
… a village project to reconstruct a certain stream channel. After the project was completed, several village … a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 2001-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) PUBLIC … to the maximum hourminimum overtime wage provisions of the federal Fair Labor Standards Act …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1DiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… Authority (NYPA) has failed to install electric vehicle (EV) chargers where they are most needed by New York’s nearly … The state’s plan for increasing the number of public EV charging stations was meant to spur increased use of EVs, … funding, NYPA has fallen short on fulfilling its EV program goals. As of June 2021, there were 46,608 EVs …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleOpinion 89-27
… of its members ... (S)uch compensation shall be an annual salary and shall be in lieu of all fees, charges or … supervisors. In a recent opinion interpreting County Law, §205, which contains provisions analogous to section 200 … Comp No. 84-4, p 4). In this regard, we note that section 205 provides that a county board 'may adopt schedules of …
https://www.osc.ny.gov/legal-opinions/opinion-89-27State Agencies Bulletin No. 1619
… is collectively bargained. This program began with a bi-weekly deduction limit in paychecks dated January 4, 2018 … for this program. OSC Actions OSC has created a new status field on the State Tax Data page labeled FLI (Family … ) and retain the form in the employee’s record; AND update the employee’s FLI Status field to ‘Exempt’. See Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveOpinion 88-66
… to market programs) -- Disposition of (authority of school district to sell computer programs) SCHOOL DISTRICTS -- Personal Property (authority to copyright … LAW, §§1709(a), 2503(1),(6); 17 USC §§101, et seq .: A school district may obtain a copyright on a computer program …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 90-8
… so provide. March 30, 1990 Ralph W. Nash, Esq., City Attorney City of Ithaca …
https://www.osc.ny.gov/legal-opinions/opinion-90-8