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Opinion 89-10
… by majority vote, to authorize any of its members, any officer or employee, or any other person who has been elected … its power to authorize attendance to any executive officer or administrative board. For purpose of section 77-b, … lodging and tuition fees. If an advance is provided, the officer or employee must submit an itemized voucher showing …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Opinion 90-6
… Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and Duties … accept a corporate grant for the purpose of providing day care services pursuant to the Social Services Law on the condition that a day care room be permanently named in a manner which identifies …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 91-48
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … record of the governing board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal … to the planning board is not a contract within the meaning of article 18 and, as a result, that section 801 is …
https://www.osc.ny.gov/legal-opinions/opinion-91-48DiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… pension benefits meant for his deceased sister-in-law, New York State Comptroller Thomas P. DiNapoli announced. “Randy … Albany County District Attorney David Soares and the New York State Police for their partnership in bringing Ray to … in pension benefits meant for his deceased sisterinlaw New York State Comptroller Thomas P DiNapoli announced …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… A Syracuse man pleaded guilty yesterday to stealing nearly $22,000 in pension payments sent to his deceased mother, State Comptroller Thomas P. DiNapoli, … an investigation by DiNapoli’s office. “Mr. Glinski tried to hide his mother’s death to cash her pension checks. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherOpinion 91-30
Whether a town board member who is employed as a sales representative for a corporation which holds State and county contracts would have a prohibited conflict of interest if the town purchases materials in excess of $100 under the State or county contract
https://www.osc.ny.gov/legal-opinions/opinion-91-30Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 hours … indication of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… New York State Comptroller Thomas P. DiNapoli today announced that his … in costs that were not eligible for reimbursement. “The State Education Department instructs special education … vulnerable children. We have forwarded our findings to the State Education Department for review and to recover the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerState Agencies Bulletin No. 974
… Purpose To notify agencies of the final reduction in employee contributions. Affected Employees … with Pay, Leave without Pay) employees eligible for the final reduction in employee contribution effective 4/1/10. … To notify agencies of the final reduction in employee contributions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… development projects. WCIDA is governed by a seven-member Board of Directors (Board) appointed by the Wyoming County Board of Supervisors. The … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Opinion 91-61
… plan. It follows, therefore, that when a particular county does not have such an approved plan, the town and village …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Opinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC AUTHORITIES LAW, … Whether the term liabilities as used in section 2828 of the Public Authorities Law relative to termination of …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Contact Update for State Agencies
… The Office of the New York State Comptroller communicates with State agency … payroll. To get started, log in with your username and password. New York State Comptroller - Online Services Online Help See …
https://www.osc.ny.gov/contact-updateOpinion 90-62
… made by any citizen resident of the town or by the county district attorney, and shall be made to the Appellate …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 2002-11
… opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance … each category of response independently for purposes of point accrual. Based on this statutory scheme, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Village of Suffern – Budget Review (B19-6-3)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Opinion 2006-8
… “retirement awards”) GENERAL MUNICIPAL LAW §6-p: Monies is an employee benefit accrued liability reserve fund may not be … percentages of the employees’ final year salaries and paid upon retirement to central school district employees … in an employee benefit accrued liability reserve fund to pay for lump sum “retirement awards” paid upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 88-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a town board member who is an employee of an incorporated engineering firm with which the town has contracted for services has a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-88-44DiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… the alleged theft of more than $121,000 in state pension checks that were sent to her deceased grandmother, New York … the state pension system was not informed of her death and checks continued to be sent. When the Comptroller’s office … The investigation revealed that Roberts had deposited 66 checks into her own bank account and had apparently forged …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherArchived: Legislative Session 2019–2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … – Relates to participation by state agencies in a system used by the comptroller to compile vendor … related to the remediation of petroleum discharges on residential property. Accidental Death Benefit Extender – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020