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Real Property Portfolio (Follow-Up) (2025-F-33)
To assess the extent of implementation, as of May 2026, of the three recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f33.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfWall Street Profits for 2014 May Not Reach 2013 Level
… Wall Street’s profits of $8.7 billion in the first half of 2014 were 13 percent lower than the same … crisis,”DiNapoli said. “While the securities industry in New York City has a smaller employment base than before … and a major contributor to state and city budgets.” In 2013, Wall Street profits declined by 30 percent to $16.7 …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… a new reduction in management fees for the state’s 529 College Savings Program’s Direct Plan. It is the fourth … accounts valued at more than $16 billion. “New York’s 529 College Savings Program has provided more than $524 … little bit helps parents make their money go further.” The 529 College Savings Program is an investment tool designed to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… and ensures they receive appropriate service credit. In August 2015, this regulation was revised for officials who … activities (ROA), and it establishes the employer’s role in determining whether activities listed on an ROA are … Employer had to include officials who participate in the employer’s time-keeping system on the Standard Workday …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesOpinion 2003-5
… AND EMPLOYEES -- Death Benefits (line-of-duty presumption for paid firefighter) GENERAL MUNICIPAL LAW §208-b; … death benefits pursuant to General Municipal Law §208-b, for a firefighter who died of cancer prior to retirement. … General Municipal Law §208-b provides, in relevant part, for the payment of death benefits to the "widow" of a regular …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 2005-5
… when employer contribution to retirement system for the next subordinate officer is increased) GENERAL MUNICIPAL LAW … and Fire Retirement System for the plan of which the next subordinate police officer in the village police … annual employer contributions (see, e.g., 2004 Opns Atty Gen 2; 1991 Opns Atty Gen 8). 1 While the employer …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 89-30
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Gasoline (authority to … under a town contract to the private organization for use in the private organization's bus. You ask whether a town may … to provide gasoline to the private organization for use in the organization's bus. The bus is used to provide …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-50
… in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, … improvement' rather than a 'repair' is often whether old, worn materials are completely replaced with new … a number of factors must be considered, including whether old, worn materials are completely replaced, whether the work …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-41
… fire prevention programs) PERSONAL PROPERTY -- Municipal Equipment (use by private organization under contract) TOWN … you inquire whether the town may purchase instructional equipment to be used by a private, non-profit organization in … prevention program could provide for use of town-owned equipment by the private organization in connection with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… State Comptroller Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of Transportation and the Federal … to prevent oil spills and other hazardous accidents on New York’s railways and require oil transporters to carry … State Comptroller Thomas P DiNapoli in a letter released today called on the US Department of Transportation and the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersOpinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether a … If so, you ask whether a board of fire commissioners, in its discretion, may provide that newly-appointed members …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 98-18
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees … districts continue to be subject to the prohibition, found in subdivision 4 of section 209-b of the General Municipal … ambulance service within the fire district or the town in which the fire district is located. In addition, you ask …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 2001-9
… -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, 802(1)(f), 803, 805-a: A member … as an officer of two not-for-profit corporations and a director of one of the corporations does not have a … which the board member serves as an officer, employee or director. You ask whether a member of a county governing …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 98-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … a volunteer firefighter who is a member of a fire company in a bordering area, is liable for Volunteer Firefighters' … of an individual who is a member of a fire company in a bordering area, is responsible for Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 2002-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … It provides for "twenty-five points for responding on the minimum number of calls " (emphasis added), as … for responding to the minimum number of each type of call. It is evident, however, that each call run may only be …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2000-15
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of … You ask whether a volunteer firefighter who resides in another state and is a member of an out-of-state volunteer … department. General Municipal Law §209-i (1-a) provides in relevant part that a "volunteer firefighter" 1 who, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 2001-14
… agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) -- Interest in … agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) GENERAL … required to do so by the town's code of ethics (see, e.g., Op Atty Gen [Inf] No. 2000-20; Matter of Kastoff v Department …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Advisory Council for the Retirement System
… and the Retirement System. Stephen J. Acquario Executive Director NYS Association of Counties Heather Briccetti Mulligan President & CEO Business Council of New York State, Inc. Mario Cilento President New York State AFL-CIO …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-system