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Opinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … §§198(1)(f), 202(5), 209; VILLAGE LAW, §14-1436: A town, on behalf of a town sewer district, may contract with a … in constructing the trunk line. You ask whether the town, on behalf of the town district, and the county, on behalf of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24DiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest … Fund for the first time since 2008, according to a report on the recently enacted state budget released today by State … streams to attain balance. “After a tough few years, New York state is in better fiscal shape thanks to an …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 90-54
… may be paid by the Retirement System to an alternative payee upon receipt of a duly issued court order in a … the distribution of a retirement allowance should address the right of the individual to receive a share of the … share is to be determined, fully identify the alternate payee and provide a continuing current address. If it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 89-53
… firemen, holding that paid firemen are entitled to a pro rata share of the proceeds of the foreign fire insurance … the paid and volunteer firemen to be made "strictly on a pro rata basis from their active membership rosters" (115 … single [fire] department are to share in the funds on a pro rata basis..." (115 AD2d at 113, 114, 494 NYS2d at 920). …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 2009-2
… § 209-q (13) (a), as amended by chapter 512 of the Laws of 1974, sets forth when the approval of the State Comptroller … of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the threshold for … see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-76
… control of, and may maintain a separate account for, these funds (1979 Opns St Comp No. 79-25, unreported). These funds may be expended in the same manner as public source … the opinion that, while a public library may invest public funds (e.g., moneys raised by taxes) only in the types of …
https://www.osc.ny.gov/legal-opinions/opinion-88-76DiNapoli 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 Railroad Administration to strengthen safety measures to prevent oil spills and other … inspections, but incidents such as the recent derailment in Ripley, N.Y. demonstrate that the risk of a disaster …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersOpinion 92-12
… uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of … "employment", however, is susceptible to more than one meaning (see Barnhardt v Hudson Valley District Council of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 2004-4
… CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 2000-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PROTECTION -- Police Chief (entitlement to salary increase of additional amount received by other than next ranking … the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5XVI.4.A Cash and Investments – XVI. Financial Reporting
… ) most recently updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n GASB Statement No. 28 – Accounting and Financial Reporting for Securities Lending Transactions (GASB … description of deposit and investment policies related to credit risk, concentration of credit risk, interest rate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsOversight of the Practice of Funeral Directing
… practice of funeral directing in accordance with relevant law and regulation and if the New York City Department of … About the Program Under provisions of the Public Health Law (Law), the Department of Health (DOH) is responsible for … practice of funeral directing in accordance with relevant law and regulation and if the New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingOversight of Residential Domestic Violence Programs
… To determine whether the Office of Children and Family Services (OCFS) is maintaining adequate oversight of … Background OCFS’ Division of Child Welfare and Community Services (CWCS) oversees the Office of Prevention, Permanency … Audits/Reports of Interest Office of Children and Family Services: Oversight of Critical Foster Care Program …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsOpinion 92-57
… (by State to village) STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) … Whether the State is responsible for the payment of late charges imposed by the Village of …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Compliance With School Safety Planning Requirements
… York City Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools … Program The potential for emergency situations – including school shootings – compels school districts nationwide to plan for the unthinkable. … New York City Department of Education complies with the school safety planning requirements in the Safe Schools …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsState Agencies Bulletin No. 618
… Code used by the PayServ system has a particular work schedule. This work schedule default is either YYYYYYY which cannot be changed or … NYYYYYN which may be changed in some instances. The work schedule is used to determine the prorated daily rate of pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) and Corporation management adequately … Audit Area An off-track betting (OTB) corporation’s board of directors and corporation management should adequately … sound financial management to protect the interests of its participating municipalities and the racing industry, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… New York State Comptroller Thomas P. DiNapoli today announced … shareholder proposals and other initiatives as part of the New York State Common Retirement Fund’s (Fund) ongoing … threaten the reputation and success of companies,” said New York City Comptroller Brad Lander , who co-filed two of …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesDiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Financial relief has been slow to reach New York’s pandemic-hit renters because of poor management by … the Office of Temporary and Disability Assistance (OTDA) in implementing the state’s Emergency Rental Assistance … Financial relief has been slow to reach New Yorks pandemichit renters because of poor …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-risk