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Opinion 2002-4
… used by fishing guide boats and other pleasure craft. Ice melt, prevailing winds and water currents are shifting …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 90-36
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … encouraging the use of post-dated checks in the commercial world. In 1834 it was said that "drawing of post-dated checks …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2006-5
… RULE LAW §23(2)(e): A town board may reduce the salary of an elected town officer, other than a town justice, during a term of office … to mandatory referendum. You ask whether the salary of an elected town officer, other than a town justice, may be … Whether the salary of an elected town officer other than a town justice may be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 2007-3
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to “other compensation” when no … Whether the police chief is also entitled to reimbursement for criminal …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 88-50
… between "repair" and "reconstruction". In 4 Opns St Comp, 1948, p 415, we concluded that "repair" means "to … to remodel, to form again or renew" (see also 4 Opns St Comp, 1948, p 484). In that opinion, we concluded that …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 89-12
… fire district of a professional engineer as an independent contractor to prepare plans and specifications, and to … one-half owner of a construction firm which may bid on the building project presents possible violations of ethical or … of interest involving contracts of municipalities, by definition, covers the conduct of municipal officers or …
https://www.osc.ny.gov/legal-opinions/opinion-89-12New Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… If new funding sources for the Metropolitan Transportation Authority (MTA) are not identified, the authority may have to raise fares and tolls faster than planned to improve a … that has deteriorated sharply in recent years, according to an analysis of the MTA’s financial plan released today by …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesOpinion 92-12
… disability ceases. Section 207-a(1) also provides that the municipality or fire district is liable for all medical … In that case, however, section 207-a(2) requires the municipality or fire district which employs the firefighter … to, and may be recovered in a civil action by, the municipality or fire district employing the firefighter. …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 2000-23
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional … 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 99-9
… the opinion. CITIES -- Powers and Duties (authority to pay for continuing legal education tuition for city attorney) MUNICIPAL FUNDS -- Appropriations and … expenses - continuing legal education tuition for municipal attorney) PUBLIC OFFICERS AND EMPLOYEES -- …
https://www.osc.ny.gov/legal-opinions/opinion-99-9II.3.A Planning – II. New York State Financial Accounting
… carry out these recommendations. Concurrently, DOB Fiscal Planning is reassessing economic projections, investigating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningXVI.4.A Cash and Investments – XVI. Financial Reporting
… References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB … to credit risk, concentration of credit risk, interest rate risk, and foreign currency risk that have been formally … Investment Maturities in Years (segregated by: Less than 1 year, 1-5 years, 6-10 years, and More Than 10 years). Foreign …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsResidents of Long-Term Care Facilities Lacking Access to Advocates
… care facilities in New York state lack regular access to ombudsman services due to a decline in the number of volunteers and a severe shortage of paid staff, according to an audit released today by State Comptroller Thomas P. … care facilities in New York state lack regular access to ombudsman services due to a decline in the number of …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesOversight of Horizon and Crossroads Juvenile Centers
… City standards and regulations for the health and safety of youth and staff and provide youth with required services. … December 2023. About the Program Through its Division of Youth and Family Justice, the New York City (NYC) … with protecting and promoting the safety and well-being of New York City’s children and families, including youth …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersOversight of the Practice of Funeral Directing
… of most of these activities. BFD handles the licensure and registration of funeral directors, registration of funeral firms, investigation of consumer … BVR is responsible for administering the Electronic Death Registration System—EDRS—which health care providers, medical …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… The audit covered the period from July 2021 through July 2025. About the Program New York City has long faced a lack … permanent housing. According to DSS officials, since the launch of CityFHEPS in 2018, through March 2025, the program … the 30 sampled Statewide CityFHEPS cases we reviewed. In 11 of the 30 sampled cases, we found the approved rent was …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… pressure as revenues decline from its horse racing and wagering operations, and it must rein in costs and strengthen … of Buffalo and Rochester. It offers off-track pari-mutuel wagering on horse racing at Batavia Downs Gaming and other … costs when needed. Declining Handle While increased wagering in its video gaming operations improved WROTB’s …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightCompliance With School Safety Planning Requirements
… 2000, New York State schools have been required to develop and regularly review school safety plans as part of the SAVE … Additionally, schools were not required to submit floor plans; instead, copies of these plans were maintained … School Safety Plans addresses accuracy and completeness (e.g., correct phone numbers, required number of alternate …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsEmployee Qualifications, Hiring, and Promotions
… Purpose To determine whether the Metropolitan Transportation … agency of the MTA, provides subway and bus services to New York City (NYC). MaBSTOA, a subsidiary of Transit, … Law (Law). MaBSTOA, MTA Bus, and SIR are not subject to the Law. Section 1210 of the Public Authorities Law …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsState Agencies Bulletin No. 1949.4
… should continue using Earnings Code PSH – Pre-Shift BU 04 YDA HRY for hourly employees earning pre-shift briefing in … payments submitted using Earnings Code PSH – Pre-Shift BU 04 YDA HRY using 2.5 times the employee’s regular hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19494-pilot-program-establishing-temporary-overtime-rate-employees-certain