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Opinion 91-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- … look to the effect that the local law has on the power of appointment to determine whether there has been any … not be placed on whether we believe one type of power of appointment is generally broader than another but whether an …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 2003-5
… The Court in Sutka , supra , also examined the legislative history of each statute, finding no evidence of a legislative … section 363-a, the Court indicated that the legislative history supported the conclusion that section 363-a was … two separate statutory schemes. Further, the legislative history here, as in Sutka , supra , indicates that the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 90-17
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a … after all the bonded and other indebtedness of a dissolved fire district has been paid must be credited to the taxable …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Local Governments Should Improve Accessibility for New Yorkers
… should consider improving physical accessibility to their facilities for people with disabilities, according to a report released by State Comptroller Thomas P. DiNapoli. Visits to selected public facilities including libraries, meeting … should consider improving physical accessibility to their facilities for people with disabilities according to …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 2004-9
… §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a county nutrition program that receives … in section 103(8) of the General Municipal Law. 1991 Opns St Comp No. 91-17, p 59 is superseded to the extent … New York State Senate and Assembly Memoranda in Support of S.7631-A/A.10572-A of 1992; Memorandum of the New York State …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2006-3
… company, which is only operative in the unincorporated area of the town, are to be credited to the part-town general … company, which is only operative in the unincorporated area of the town, are to be credited to the town-wide or … television system over public rights of way within the area to be served (see 47 USC §541[a][2]; see, gen.,103 NY …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Contact Us
… [email protected] For electronic reporting assistance, FTP login, extension requests and other reporting questions …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usOpinion 89-30
… in the opinion. PERSONAL PROPERTY -- Gasoline (authority to provide to private senior citizens organization under contract) … under a contract with a private non-profit organization to provide senior citizens bus transportation, a town may … may contract with a private senior citizens organization to provide gasoline to the private organization for use in …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-41
… organization under contract) TOWN LAW, §§64(6), 130(5), 138: Fire prevention programs are a proper town function. The … Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], 138). Expenses for such a program are charged to the area of …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 93-16
… by local government employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, … credits. You ask whether this action by the employer will permit credits to be earned. General Municipal Law, §217(c) …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 99-8
… updates to the city code on an subscription basis (see Comm on Open Gov't FOIL-AO-10073). …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Contribution Rates – Employer Contributions and Rates
… Contribution rates used to calculate annual employer contributions are …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesAudits
… the State Comptroller audits State and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides to Audits; and the entire audit report. See Reports for …
https://www.osc.ny.gov/state-agencies/auditsAdvisory Council for the Retirement System
… Director Association of Towns Hon. Robert Jackson Chair of Civil Service and Pensions Committee New York State … York, Inc. Hon. Stacey Pheffer Amato Assemblymember and Chair of Governmental Employees' Committee New York State …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to disseminate information and allow the public to … vendors only charge agencies for toll-free telephone numbers that belong to them. When initially procuring … its needs, the agency should procure toll-free telephone numbers in accordance with the State’s Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with guidance on how to process payments to a … requires checks to be paid in a foreign currency, the Business Unit must process a wire transfer to the vendor. … To process a vendor’s payment in a foreign currency, the Business Unit must first register the vendor in the New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyXII.6.A Paying Another State Agency – XII. Expenditures
… General Rules for Paying Another State Agency SECTION OVERVIEW AND POLICIES This section informs New … between one another. The Billing Business Unit is the agency supplying the good or service and the Customer Business Unit is the agency paying for the good or service. If the Customer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyTotal Spending – 2023 Financial Condition Report
… the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State spending, which … the Rate of Inflation Over the Past Five Years Compared to the prior year, State spending increased $11.1 billion …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingEnglish Language Learners Programs
… same grade and home language districtwide. Use the maps link above to explore interactive maps and information on ELL … to monitor compliance with Part 154 in a way that doesn’t rely on self-reported information. Work with school …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… Objective To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims. … To determine whether the Department of Health did not collect …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebates