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Opinion 90-64
… to increase or improve facilities of a town park district is not subject to referendum. A bond resolution authorizing … of bonds to finance an improvement to a town park district is not subject to referendum. You have inquired as to the circumstances when a referendum is authorized or required in a town park district on a …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 94-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … be expended only as expressly or impliedly permitted by statute (see also 1983 Opns St Comp No. 83-15, p 15; 27 Opns St Comp, 1971, p 170) and concluded that there is no statute which permits the commissioners of a fire district to …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 90-44
… exclusive of the cost or value of fringe benefits. This is in response to your inquiry concerning the notice of … respect to the tentative budget of a village, required by section 5-508(3) of the Village Law. In pertinent part, that section requires the published notice to include a statement …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 90-13
… through the change order, you object to a "10% supervision fee" which DOT informs you must be paid to the State. You have asked that the supervision fee be waived. While we are unaware of any specific statutory … municipality and the Commissioner of DOT. April 6, 1990 C. Harold Spicer, Mayor Village of Remsen …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2006-8
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS … far broader purpose. Moreover, such a broad reading runs counter to the legislative history of section 6-p, which …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2008-2
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Interests in Contract (town board … providing hauling services as sole proprietor) GENERAL MUNICIPAL LAW §§ 801, 802 (1) (h): A newly elected town board … member was elected to office, the exception in General Municipal Law § 802 (1) (h) applies and the interest is not …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 2010-1
… , 1 NY3d 98, 769 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 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 88-67
… 801 functions in connection with those contracts (see, e.g., Village Law, §§4-400, 4-412, 5-524). However, you have … self-interest, partiality or economic impropriety (see e.g. Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter … that the village consider the possible consequences of a judicial review of the mayor's exercise of the power of …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 92-28
… NYS2d 993. Section 259(1) does not prescribe a specific date on or before which library tax moneys must be placed in …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 97 - 12
… LAW, §§801, 805-a: An arrangement whereby the recording secretary of the town planning board is employed by a … further personal interests. You ask whether the recording secretary of a town planning board may be employed by a local … Whether the recording secretary of a town planning board may be employed by a local …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… * * * In 2014, I faced one of the hardest decisions of my career: Should I opt into a public financing program for … public financing of political campaigns. I’d even pushed my own legislation to start with the State Comptroller’s … In 2014 I faced one of the hardest decisions of my career Should I opt into a public financing program for …
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
… money could eventually get turned over to the Office of Unclaimed Funds. In the last seven years, the amount returned … by New York businesses is turned over to the Office of Unclaimed Funds as abandoned property. DiNapoli urges recipients to read the fine print …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsConclusion – Travel and Conference Expense Management
… available to management have been discussed in this guide. They are: a travel and conference policy specifically … Managers should use the information contained in this guide as a starting point for designing control procedures … of their operations. The final control discussed in this guide is the audit of travel and conference expenses. The …
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 adjustments or updates to job data …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… funds are estimated at 22.8 percent, California’s at 12.4 percent, Michigan’s at 10.9 percent and Florida’s at 4.4 … is projecting a budget shortfall estimated at $6.1 billion next year driven partially by growing Medicaid costs, using … In order to ensure more robust reserves will be available next time economic downturns or other conditions merit their …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesSecurity Over Critical Systems (Follow-Up)
To assess the extent of implementation of the one recommendation included in our initial audit report Security Over Critical Systems Report 2023S24
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAddiction Support Services During Emergencies (Follow-Up)
… Objective To determine the extent of implementation of the three … Services and Supports (OASAS) certifies providers to operate over 1,700 substance use disorder and problem … OASAS conducts unannounced recertification reviews to assess providers’ compliance with regulatory requirements …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followAccessibility for People With Disabilities (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in … across 11 regions. As part of its mission, Parks works to provide universal access to safe and enjoyable … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followNew NY Broadband Program (Follow-Up)
… recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19 ). About the Program … unavailable or too costly for many New Yorkers. The New NY Broadband Program (Program)—launched in 2015 and managed … recommendations included in our initial audit report New NY Broadband Program Report 2020S19 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-follow