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DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… effect in early March. He will direct all legal affairs for the Office of the State Comptroller and continue to lead … Since 2011, Sheingold was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s initiative to … Groenwegen, who is retiring. His salary is $188,000. A photo of Sheingold is available here …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerOpinion 88-35
… of competitive bidding (see Associated Builders v City of Rochester , 67 NY2d 854, 501 NYS2d 653; Jered v NYCTA , 22 …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 90-64
… or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of … circumstances when a referendum is authorized or required in a town park district on a project to be financed by the issuance of obligations. The courts in this State have consistently held that a municipality may …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 94-11
… with the annual inspection dinner. September 12, 1994 Raymond F. Concannon, Esq., Attorney at Law North Merrick …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 90-44
… or provisions of the general scheme of which it is part" ( id ., at p. 213). In short, the meaning of a particular term … Allen Siegel, Esq., Village Attorney Village of Sea Cliff …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 2005-6
… e.g., Board of Education v Allen , 20 NY2d 109, 281 NYS2d 799 affd 392 US 236, 88 S Ct 1923; 1980 Opns St Comp No. … , 392 US 236, 88 S Ct 1923, affg 20 NY2d 109, 281 NYS2d 799, upholding a state textbook statute under the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 90-13
… at the request and expense of a village, to install sewer pipe for a village sewer project in conjunction with a DOT … in reply to your letter concerning installation of sewer pipe for a village sewer project in conjunction with a … Concerning installation of sewer pipe for a village sewer project in conjunction with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2006-8
… Liability Reserve Fund (use of for lump sum “retirement awards”) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … accrued liability reserve fund for lump sum “retirement awards”) GENERAL MUNICIPAL LAW §6-p: Monies is an employee … fund may not be used to finance lump sum “retirement awards”, which are calculated as prescribed percentages of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2008-2
… a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. … a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. … a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 2010-1
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a … Whether monies held in a park land trust fund pursuant to village law may be expended …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 88-67
… the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL … LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of … meaning of General Municipal Law, §800(3) if the mayor's partner is hired independently of the partnership and is paid …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 92-28
… anticipation notes for library taxes) EDUCATION LAW, §259(1); LOCAL FINANCE LAW, §24.00; REAL PROPERTY TAX LAW, §§1322, … purposes as soon as practicable after their receipt. (3) If a school district has issued tax anticipation notes in … as the case may be, as soon as practicable after receipt. (4) Interest on such tax anticipation notes is a charge for …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 97 - 12
… as employee of engineer who appears before the board) -- Engineering Services (planning board secretary as employee of … would be prohibited from performing services for the engineering firm in relation to any matter before, or to come … by section 805-a(1)(c) from performing services for the engineering firm in relation to any matter before, or to come …
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 … is in office. You have informed us that the county manager, who is appointed by the board of supervisors, would … Law, §408; Alternative County Government Law, §§51, 155). Article 18 of the General Municipal Law (§800 et seq .) …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… New York State Comptroller Thomas P. DiNapoli’s op-ed, “New York … published in The Albany Times Union today, urging the state Legislature to pass comprehensive campaign finance … denied the opportunity because he or she simply can’t self-fund a campaign. We need to consider the cost to our state of …
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 … years of dormancy, money from unused gift cards issued by New York businesses is turned over to the Office of Unclaimed … New York State Comptroller Thomas P DiNapoli is urging New …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsConclusion – Travel and Conference Expense Management
… that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be … of controls available to management have been discussed in this guide. They are: a travel and conference policy … Managers should use the information contained in this guide as a starting point for designing control …
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 … 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
… the country, New York still lags behind other states when it comes to its rainy day reserves, according to a report released … three years. While that brought its total to $790 million, it was still more than $3 billion below its statutorily … the country New York still lags behind other states when it comes to its rainy day reserves …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesSecurity Over Critical Systems (Follow-Up)
… 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 … of the one recommendation included in our initial audit report Security Over Critical Systems Report 2023S24 …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-follow