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Opinion 90-44
… This opinion represents the views of the Office of the State Comptroller at the time it was … §5-508[3]) VILLAGE LAW, §5-508: The compensation proposed to be paid to members of a village board of trustees which must be … Whether the compensation referred to in section 55083 is limited to salary or must also include …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 2005-6
… (see, e.g., Board of Education v Allen , 20 NY2d 109, 281 NYS2d 799 affd 392 US 236, 88 S Ct 1923; 1980 Opns St … regardless of their school affiliations” (20 NY2d at 116, 281 NYS2d at 804). As such, the court determined that any … to provide the program (see Allen , supra , 20 NY2d at116, 281 NYS2d at 804). 3 Accordingly, it is our opinion that a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 90-13
… through the change order, you object to a "10% supervision fee" which DOT informs you must be paid to the State. You have asked that the supervision fee be waived. While we are unaware of any specific statutory …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2006-8
… benefit accrued liability reserve fund may not be used to finance lump sum “retirement awards”, which are calculated … employees’ final year salaries and paid upon retirement to central school district employees under collective … in an employee benefit accrued liability reserve fund to pay for lump sum “retirement awards” paid upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2008-2
… proprietor) GENERAL MUNICIPAL LAW §§ 801, 802 (1) (h): A newly elected town board member has an interest in a contract … to auditing claims under the contract. You ask whether a newly elected town board member would have a prohibited … to auditing claims under the contract. Accordingly, a newly elected town board member has an interest in a contract …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 2010-1
… 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; see also Dolan v City of Tigard , 512 US 374, 129 L Ed 2d 304, 114 S …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 88-67
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) … Whether the appointment of the mayors law partner would result in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 92-28
… of proceeds to a public library); (payment of interest for notes issued for library taxes) LIBRARIES -- Finances … (interest earned on) -- Taxes (time for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation … district public library in connection with moneys for the support of the library: 1. Is interest earned on the …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 97 - 12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the recording secretary of a town planning board may be … engineer who represents developers in matters before the board …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether there would be a prohibited conflict of interest if the company were to be awarded additional contracts while the supervisor is in office …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… opt into a public financing program for the Comptroller’s race or not? For years, I had called for public financing of … New York, and vast sums are required to mount an effective race, especially for statewide office. Anyone who is not … I opt into a public financing program for the Comptrollers race or not …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… Thomas P. DiNapoli is urging New Yorkers to spend the gift cards they received this holiday season in a timely fashion. If not, the money could eventually get turned over to the Office of Unclaimed Funds. In the last seven years, the … Thomas P DiNapoli is urging New Yorkers to spend the gift cards they received this holiday season in a timely …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionReporting Formats – Enhanced Reporting
… Employers can submit their report as a file or manually in Retirement Online Report types include regular reports …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… just over $2 billion at the end of the last fiscal year, a little more than a third of their authorized levels. New …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesSecurity Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit report, … Security Over Critical Systems (Report 2023-S-24 ). About the Program The Hudson River–Black River Regulating District … To assess the extent of implementation of the one recommendation …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAddiction Support Services During Emergencies (Follow-Up)
… included in our initial audit report, Addiction Support Services During Emergencies ( 2021-S-35 ). About the Program The Office of Addiction Services and Supports (OASAS) certifies providers to operate … to help ensure they’re able to deliver addiction support services during emergency situations. The audit found OASAS …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followAccessibility for People With Disabilities (Follow-Up)
… ). About the Program The Office of Parks, Recreation and Historic Preservation (Parks) is responsible for the … park system, as well as advancing the statewide parks, historic preservation, and open space mission. The State’s … Office officials were generally committed to making each site as accessible as possible within the constraints of the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followNew NY Broadband Program (Follow-Up)
… recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19 ). About the Program … unavailable or too costly for many New Yorkers. The New NY Broadband Program (Program)—launched in 2015 and managed … recommendations included in our initial audit report New NY Broadband Program Report 2020S19 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followMonitoring of Construction Management (Follow-Up)
… needed, OGS solicits bids through a Request for Proposals (RFP). The RFP specifies the nature of the project as well as … million, that did not meet the criteria outlined in the RFP, yet this was not reflected in OGS’ evaluation and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-follow