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Opinion 90-33
… that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village … Whether under the Village Law in the absence of the village mayor at the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Opinion 92-29
… commissioner and a uniformed force. The commissioner, who for purposes of this inquiry we assume is the head of the … the provisions of law governing minimum salary increases for the heads of municipal police departments who are not … the legislative intent of section 207-m was to avert a perceived trend toward salary compression of the heads of …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 94-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … General Municipal Law, §854(4), as amended by the Laws of 1993, chapter 356, prohibits industrial development … Whether in light of recent amendments to the General Municipal Law GML the IDA …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 91-32
… et seq .: (1) The prohibition against gifts and loans does not apply to the Onondaga County Resource Recovery … there is some legal obligation for a municipality to make such payments to the private person or entity ( … intention to condemn, has been taken in a constitutional sense. In such a situation, the owner rather than the …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Medicaid – Federal Funding and New York
… Medicaid is a health insurance program jointly funded by the federal government and the states; in New York, … Medicaid is a health insurance program jointly funded by the federal government and the states in New York …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidHousing for Seniors (Follow-Up) (2025-F-19)
To assess the extent of implementation, as of February 6, 2026, of the six recommendations (the first three recommendations were addressed to HPD and recommendations four through six were addressed to HDC) included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f19.pdfFinancial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current Budget Deficit Budgeting in Future Years Cash Flow Management Strategies … district leaders are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing …
https://www.osc.ny.gov/local-government/financial-toolkitDiNapoli: Local Sales Tax Growth Slows
… their revenues and spending and be ready to tighten their belts should this slowdown continue.” DiNapoli’s report found that nearly 70 percent of the total growth in local … For example, the Capital District’s collections were up 3.5 percent, and the Mid-Hudson Valley and Southern Tier …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsOpinion 98-12
Whether the moneys of a city with 125000+ inhabitants and the moneys of the city school district of such a city may be commingled in one or more bank accounts
https://www.osc.ny.gov/legal-opinions/opinion-98-12Update on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.pdfAnnual Report on Local Governments for FYE 2020
This Annual Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2020. It highlights the unique challenges that local officials faced from the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2020.pdfDiNapoli Report Examines State School Aid Trends
… State Court of Appeals in the Campaign for Fiscal Equity lawsuit. After the ruling, the state committed to spend an …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsFormer Newburgh City Fire Chief Pleads Guilty To Wire Fraud For Fraudulently Obtaining Retirement Benefits
… for the Southern District of New York, announced that MICHAEL J. VATTER pled guilty today to wire fraud in … court. Manhattan U.S. Attorney Preet Bharara said: “Michael Vatter, the former Newburgh City Fire Chief, cheated … New York State Comptroller Thomas P. DiNapoli said "Michael Vatter duped the public by stealing $95,000 in …
https://www.osc.ny.gov/press/releases/2016/04/former-newburgh-city-fire-chief-pleads-guilty-wire-fraud-fraudulently-obtaining-retirement-benefitsIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… provides important information concerning those “major” federal assistance programs subject to Subpart A (interest … (TSA) that governs the State’s cash management of Federal funds. Federal Funds – Major Program Threshold The … was enacted to ensure efficiency, effectiveness and equity in the exchange of funds between the states and the federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaImplementation of Train Service to Grand Central Madison
… on the eastern tip of Long Island and extends to major NYC terminals, including Penn Station, GCM, Atlantic Terminal, and Hunterspoint … major transfer hub at Jamaica. The Port Washington branch does not pass through Jamaica. MTA’s East Side Access (ESA) …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonOpinion 89-42
… or, with respect to the city of New York, a reputable dealer in such obligations as shall be designated by the … (Committee on Uniform Security Identification Procedures) number of the bills, as well as pertinent transaction data … custody of a New York bank or trust company. October 27, 1989 John Luck, Clerk/Treasurer Village of Farmingdale …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Special 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
… Information for members about 25 year plan for Nassau County peace officers who serve in the Nassau County Probation Dept …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oOpinion 2001-2
… responses a prerequisite for the award of points for other categories of activities? Section 217(c) of the GML provides … forth at subparagraphs i-viii of section 217(c). Several categories of activities on the list include specified point … the number of points that may be accumulated for those categories to less than the maximum set forth in the statute. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2001-4
… -- Compensation (fixed amount for specified services plus hourly rate for revaluation work to be performed by … assessor) LOCAL LAWS -- Compensation (fixed amount plus hourly rate for appointive town assessor) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (fixed amount plus hourly rate for appointive town assessor); (salary increase …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4X.6 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES This section informs New York State agencies of … Use Vendor IDs are a ten-digit number starting with ”0” and are established for a specific business purpose other … these vendors. 04E. . . . . . . To be used by the Board of Elections when processing payments to Authorized Committees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overview