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Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 90-44
… legislative intent may be discerned by considering all parts of a statute together (McKinney's Statutes, Book 1, …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 2005-6
… schools (funding a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private … Duties (authority to conduct a town program at a parochial school on the prevention of teen “bullying”) STATE … of teen “bullying” conducted and hosted by a parochial school in its auditorium. However, a town may contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 90-13
… letter. Section 10(27) provides in relevant part, that the commissioner of transportation shall: Have power, upon the … the removal and relocation of facilities, provided the commissioner of transportation deems it practicable to … under the provisions of this chapter. Whenever the commissioner of transportation shall approve such a request …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2006-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … that constitute cash payment for leave credits. Such a broad reading, however, is neither required nor warranted. It …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2008-2
… the board member would have a prohibited interest in renewals of the existing contract, or in subsequent contracts … the board member would have a prohibited interest in renewals of the existing contract, or in subsequent contracts … the board member would have a prohibited interest in renewals of the existing contract, or in subsequent contracts …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 2010-1
… Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND … park trust moneys to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) VILLAGE LAW § 7-730 (4): If a village purchases a parcel of property, a portion of which is to be used for …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 88-67
… of the partnership, as an employee of the village and that all compensation will be paid directly to him individually. …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 92-28
… -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for library taxes) LIBRARIES -- Finances (issuance and payment of … for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation (disposition of interest on investment …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 97 - 12
… OF INTEREST -- Employment Contracts (planning board secretary as employee of engineer who appears before the board) -- Engineering Services (planning board secretary as employee of engineer who appears before the … LAW, §§801, 805-a: An arrangement whereby the recording secretary of the town planning board is employed by a …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 98-6
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … a county printing contract in 1997. You ask whether there would be a prohibited conflict of interest if the … Whether there would be a prohibited conflict of interest if the …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… Opt into Public Financing of Elections”was published in The Albany Times Union today, urging the state Legislature to pass comprehensive campaign finance reform in New York, including public funding of elections for all state offices. * * * In 2014, I faced one of the hardest decisions of my career: …
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
New York State Comptroller Thomas P DiNapoli is urging New Yorkers to spend the gift cards they received this holiday season in a timely fashion
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
… types include regular reports adjustments or updates to job data …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… a now decade-long economic expansion in the country, New York still lags behind other states when it comes to its … day reserves, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The time to … a slowing economy. As the financial capital of the world, New York is particularly sensitive to economic downturns, …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesSecurity Over Critical Systems (Follow-Up)
… rivers when required by public welfare, including public health and safety. HRBRRD must adhere to the Office of … Commission regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must … compliance with these standards because it accepts credit card payments for access permits to use the land surrounding …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAddiction Support Services During Emergencies (Follow-Up)
… certifies providers to operate over 1,700 substance use disorder and problem gambling treatment and prevention … 6 months and 3 years, at which time recertification is required. OASAS conducts unannounced recertification … all OASAS-certified providers should use eFINDS to monitor where a patient gets evacuated from and relocated to. The …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followAccessibility for People With Disabilities (Follow-Up)
… nearly 350,000 acres across 11 regions. As part of its mission, Parks works to provide universal access to safe … Parks had not actively incorporated accessibility into its processes for maintaining and operating its parks. … in the initial report; however, more work needs to be done. Of the initial report’s three recommendations, one has …
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 … broadband remains unavailable or too costly for many New Yorkers. The New NY Broadband Program (Program)—launched in 2015 and … three 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-follow