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Opinion 91-13*
… contingent on annual appropriations, although it is doubtful that a clause providing that, if the municipal … General Municipal Law, §109-b, we note that the issue of what constitutes an installment purchase has been considered … As the Supreme Court of the United States has written: "What then is the true construction of the contract? The …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 94-17
… services fees with) GENERAL MUNICIPAL LAW, §§120-w, 120-cc; MUNICIPAL HOME RULE LAW, §10(1)(ii)(9-a): A city, by … the procedures prescribed in General Municipal Law, §120-cc. You ask whether a city may include in the next … supra; Opn No. 86-88, supra). General Municipal Law, §120-cc expressly authorizes municipal corporations to adopt local …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 90-33
… issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) VILLAGE LAW, … mayor at a village board meeting, the deputy mayor has the power to appoint village officers and employees, subject to … Village Law, §4-400(1)(c) grants to the village mayor the power to appoint all non-elected officers and employees of …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Opinion 88-44
… Also, we note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 88-79
… of Art. VIII, §1 of the New York Constitution. This is in reply to your letter concerning the use of "program … both provide that "program income" received after the loan is made to the developer is deemed "miscellaneous revenue" which must be used for …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service generally is not … Whether a town may pay to the surviving spouse of a deceased town highway department employee who died while …
https://www.osc.ny.gov/legal-opinions/opinion-89-1DiNapoli Releases Profile of New York's Small Business Owners
… they continue to represent less than one-quarter of all owners in New York state. “New Yorkers have always had a … report found that for 9 out of 10 New York business owners, being their own boss and greater income potential … their ideas as reasons. For 72% of New York business owners, their business serves as the primary source of their …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal year … same as a year ago, according to a report released today by State Comptroller Thomas P. DiNapoli. These designations … including eight that were released today. “The number of local governments designated in fiscal stress fell to …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Thomas P. DiNapoli announced today. "Now's the time to take advantage of the improvements we're making to New … as the beneficiary nears college age. More information can be found in the plan's brochure here . In addition to the new investment options, DiNapoli …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeUnified Court System Bulletin No. UCS-345
… of Court Administration of OSC’s automatic processing in Pay Period 20C and to explain those areas for which the … and Justices of the Unified Court System are to be paid in 26 biweekly installments. For this reason, Judges and … Justices are not eligible to receive the final paycheck in that calendar year. Paychecks in Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesDiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… today announced that clothing-maker Guess? Inc. has agreed to disclose its efforts to mitigate a variety of risks including workplace safety and … supply chain. As a result of the corporation’s agreement to publish an annual sustainability report, DiNapoli withdrew …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18State Agencies Bulletin No. 2126.5
… Supersedes Payroll Bulletin 2126.4 Purpose: The purpose of this bulletin is to inform agencies of the implementation of Paid Parental Leave for certain State government employees … The purpose of this bulletin is to inform agencies of the implementation of Paid Parental Leave for certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21265-paid-parental-leave-fullDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… disrupted how New York City generates revenue for items such as construction permits, community college … over the period as construction permits drove the decline with the pandemic limiting work on construction sites. … began raising interest rates to curb high inflation. Looking Ahead Several risks on the horizon could impact …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10) 30-Day Response
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f10-response.pdfEconomic and Policy Insights: Food Insecurity Persists Post-Pandemic
Food insecurity is increasing in New York, with one-in-nine household unable to get enough food at some point during 2020 through 2022 because they lacked money or other resources.
https://www.osc.ny.gov/files/reports/pdf/food-insecurity-persists-post-pandemic.pdfAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up) (2022-F-15)
To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f15.pdfClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
Determine whether Clinton-Essex-Warren-Washington BOCES officials ensured the third-party administrator returned forfeited funds from the health flexible spending arrangement, dependent care assistance program and health reimbursement arrangement in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ceww-boces-2022m-31.pdfCompliance With Executive Order 95 (Open Data) (2020-S-36) 180-Day Response
To determine whether the Olympic Regional Development Authority is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36-response.pdf