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New York State Debt
… plays an essential role in government, providing funds to build schools, hospitals, highways and mass transit. Misused, … plays an essential role in government providing funds to build schools hospitals highways and mass transit Misused …
https://www.osc.ny.gov/debtDiNapoli: Regional Land Banks Fighting Urban Blight
… to return them to productive use though redevelopment or demolition. “The surge in foreclosures and vacant, abandoned … crisis. Over time, with adequate funding, these entities may help stop the erosion of local tax bases and return … of which are vacant lots or land, or properties slated for demolition. In many cases, the land banks focus on …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… of Yale Law School. He will succeed current Counsel Nancy Groenwegen, who is retiring. His salary is $188,000. A …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerOpinion 88-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (computer software or programming services); (combination of purchase of commodity and professional services) -- Sole … a score sheet may be used to purchase software in lieu of advertising for competitive bids pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 90-64
… are improper and without effect (see, e.g., 1988 Opns St Comp No. 88-70, p 137). Generally, where a municipal … adopted by the finance board of the Town of Oyster Bay for the purpose of financing original capital … other than this one exception for the Town of Oyster Bay, bond resolutions for town special district projects are …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 90-44
… opinion. VILLAGE BOARD -- Compensation (statement of in notice of budget hearing as excluding fringe benefits) PUBLIC … a village board of trustees which must be published in the notice of public hearing on the tentative budget refers only … This is in response to your inquiry concerning the notice of public hearing with respect to the tentative budget …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 2005-6
Whether a town may donate monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a parochial school
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your … a planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would incorporate the work required for the sewer project …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2006-8
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use of for … OFFICERS AND EMPLOYEES -- Retirement Benefits (use of employee benefit accrued liability reserve fund for lump sum … awards”) GENERAL MUNICIPAL LAW §6-p: Monies is an employee benefit accrued liability reserve fund may not be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2008-2
… member, as a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage … member, as a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage … General Municipal Law § 802 (1) (h) provides an exception for a contract in which a municipal officer or employee has …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 2010-1
… NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the Town of Lewisboro … NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, [quoting this passage from the Bayswater case]). 2 … 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; see also Dolan v City of Tigard , 512 US 374, 129 L …
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
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … over to the library fund or the library treasurer, as the case may be, those taxes which are specifically earmarked for … to the library fund or to the library treasurer, as the case may be, as soon as practicable after receipt. (4) …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 97 - 12
… partiality or economic impropriety (see e.g. Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter of Tuxedo …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 98-6
… Ass'n v Town Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… into a public financing program for the Comptroller’s race or not? For years, I had called for public financing of … the plan and the hurdles that made it impractical or impossible for candidates to participate. But the failure … run for office is often denied the opportunity because he or she simply can’t self-fund a campaign. We need to consider …
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
… dates on any cards they received and to register the card with the retailer. Under the federal Credit Card Accountability Responsibility and Disclosure Act of … are not permitted to charge inactivity fees unless the card has been inactive for at least 12 months. Gift cards …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
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 Online Report types include regular reports …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats