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Opinion 90-25
… district prior to the establishment of the zone. 33 Opns St Comp, 1977, p 184 and 5 Opns St Comp, 1949, p 345 are superseded to the extent … also Syracuse Orthopedic Associates v City of Syracuse , 136 AD2d 923, 524 NYS2d 916; Business Jet v County of Nassau …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Opinion 89-19
… AND RULES, §§8017(a), 8022; SOCIAL SERVICES LAW, §61: A county department of social services is subject to pay the … of the exemption in CPLR 8017(a). You ask whether a county department of social services is subject to the fees … map or proceeding filed, recorded or indexed for the county, or an agency or officer thereof acting in an official …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 2000-16
… (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax … group life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special … to name as beneficiaries on a group life insurance policy paid for with foreign fire insurance tax monies certain …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 99-5
… -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract … Concerning a proposed contract for library services between a school district and a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5New York’s Economy and Finances in the COVID-19 Era
… description …
https://www.osc.ny.gov/reports/covid-19-december-2-2020New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… update , the declining number of individuals in the workforce has been a key factor in lower unemployment rates … and Reform The Committee estimates that the City of Buffalo would receive $350 million under the House bill; … Brookhaven Town $55,489,996 Buffalo $350,050,488 Cheektowaga $26,144,656 Colonie $8,883,979 Dunkirk …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021State Contract and Payment Actions in August
… in Dutchess County. $6.7 million with Hoosick Valley Contractors Inc. for new classrooms and office space at … for maintenance and emergency repairs of high voltage electrical equipment at Buffalo University. $2.7 million with … resolution of disputes between subcontractors and prime contractors. Cumulatively through August, for calendar year …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustState Comptroller DiNapoli Releases Audits
… (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of … and developmental disabilities. One component of OPWDD’s mission is providing a safe environment, including disaster …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… The state has made progress in making high-speed connections available to New Yorkers, ranking second in the U.S. in the percentage of the population with broadband … but more than one million, or 13.8%, of households do not have access or a subscription to home broadband …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandOpinion 2008-6
… unused vacation leave for the next subordinate officer in a village police department results in an increased amount because the daily rate divisor and, therefore, hourly rate divisor used … commissioner is entitled to a corresponding benefit. The daily rate divisor and, consequently, hourly rate divisor …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 89-32
… treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit from a … the treasurer does not have a prohibited interest in the lease, the treasurer's interest must be disclosed. You ask … of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of which the …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 92-43
… -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession of State statutes … governing contracting process) STREETS AND HIGHWAYS -- Highway Supplies and Equipment (necessity to obtain prior … board approval in procurement policies and procedures) HIGHWAY LAW, §§140, 142, 284; GENERAL MUNICIPAL LAW, §104-b: …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 2000-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 1665
… Enter the employee’s Empl ID. Check the box for “Include History.” Select Search. View ORP/VDC Retirement Record(s). … followed by Active. Reviewing the employee’s employment history for Termination rows followed by Active rows is … will determine the new completion dates. The Employee History Information page in PayServ summarizes Job Data, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0COVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… Live Discussion About Industry Challenges on Facebook Today at 2 pm New York City’s world-renowned arts, …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industrySUNY Bulletin No. SU-394
… as of 09/01/2026 are eligible. OSC Actions: Automatic Restoration of Contract Pay After payroll has been processed … OSC will not process the employee. Automatic Restoration of Additional Pay Once payroll is processed for … Pay Information in Pay Period 11L: Prevention of Automatic Restoration of Additional Pay Earnings To change the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-394-2026-restoration-contract-pay-and-additional-pay-suny-21pProposed Regulations
… is amended to read as follows: c. MTA subsidiaries shall mean the Long Island Rail Road Company, the Metro-North … Part 202.2 (h) is amended to read as follows: h. Gap shall mean the difference between projected revenues and expenses … amended to read as follows: i. Gap-closing program shall mean any combination of [management]actions that reduce costs …
https://www.osc.ny.gov/legislation/proposed-regulationsLife Changes: Membership in a Nutshell
… and answer any questions you may have. Please feel free to call on us. Sincerely, Thomas P. DiNapoli State Comptroller … complete payment within five years from the date the loan was issued. You retire or withdraw from the Retirement System … for your retirement years. It is important that you know what NYSLRS retirement plan you are in and understand the …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellOpinion 91-8
… Duties (execution of fire district bonds and payment of principal and interest on bonds) GENERAL MUNICIPAL LAW, … 1955, p 171; see also NY Const, art VIII, §2; Van Derzee v City of Long Beach , 265 App Div 1059, 39 NYS2d 401). … §803. In 32 Opns St Comp, 1976, supra , we presumed that a city auditor, as the "city's chief fiscal officer", possessed …
https://www.osc.ny.gov/legal-opinions/opinion-91-8