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Opinion 94-17
… Comp No. 79- 307, p 52). The fees, however, may be imposed only upon users of the service (see Opn No. 92-18, supra). In …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 91-13*
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Leases (as constituting indebtedness for purposes … Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its governmental … created because of "the statutory provision that in no way can the city become indebted." ( id ., 36 NY2d at 618, 370 …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 90-6
… Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … not accept a corporate grant for the purpose of providing day care services pursuant to the Social Services Law on the condition that a day care room be permanently named in a manner which …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability … its police department remains obligated to pay benefits in accordance with General Municipal Law, §207-c to police … injured in the line of duty his or her full salary or wages pursuant to General Municipal Law, §207-c. In 1988 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We … District officials did not properly identify report or implement needed remediation to reduce lead exposure in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andOpinion 90-33
… that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) … LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board meeting, the deputy mayor has the power to appoint village officers and …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Opinion 88-44
… 1987 Opns St Comp No. 87-75, p 111). It appears that the only exception which may be applicable in this instance is …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … to the extent inconsistent. You ask whether a town may pay to the surviving spouse of a deceased town highway … of absence to its officers or employees with or without pay and adopt rules and regulations in relation thereto. …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 88-79
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (applicability of prohibition to moneys received from federal government) NEW YORK … derived from a federal Urban Development Action Grant to provide grants or loans to assist private developers in …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 92-29
… 84-20, p 26). By its literal terms, section 207-m requires only that the salary of the permanent full-time department … section 207-m quoted above and the legislative intent that only the permanent full-time head of the police department is …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 93-12
… MUNICIPAL FUNDS -- Appropriations and Expenditures (travel expenses - where spouse accompanies school board … OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member attending … district may not authorize the incurrence and payment of travel and lodging expenses of the spouse of a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) … announced today. The estimated average contribution rate for the Employees’ Retirement System (ERS) will decrease from … of payroll. The estimated average contribution rate for the Police and Fire Retirement System (PFRS) will …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19DiNapoli Finds Major Problems with Rochester School District Payments
… information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… and forfeitures, licenses and permits, interest income, rental income and other “miscellaneous revenues” reached an … licenses, permits and franchises, interest income, and rental income. One-time payments include non-recurring items … fines and forfeitures licenses and permits interest income rental income and other miscellaneous revenues reached an …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicState Agencies Bulletin No. 2126.5
… guidance for entering the leave and payment transactions in PayServ. Affected Employees: All eligible employees … Eligibility Criteria: Executive Branch employees working in a position with one of the following bargaining units may be eligible if they meet the criteria outlined in the Guidance on the Use of Paid Parental Leave section and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21265-paid-parental-leave-fullDiNapoli Releases April Cash Report
… One month into the state’s 2015-2016 fiscal year, state tax collections totaled $8.6 billion, an increase of 21.4 percent … primarily due to an increase in Personal Income Tax (PIT) collections. Tax collections, however, were $23.7 million lower than newly … One month into the states 20152016 fiscal year state tax collections totaled $86 billion an increase of 214 percent …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportDiNapoli Releases Profile of New York's Small Business Owners
… P. DiNapoli. New York exceeds the nation in the share of businesses that are majority female and minority-owned; … however, they continue to represent less than one-quarter of all owners in New York state. “New Yorkers have always had a great entrepreneurial spirit and drive, and that was no different even during some …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… DiNapoli said. “Thanks to the work of my investigative team and the Erie County District Attorney’s Office, her …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… to worsen in New York City, driving housing costs higher for many, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Property tax disparities have been well documented for decades by advocates, fiscal monitors and the city, but …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeowners