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Opinion 90-6
… Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … social services district may not accept a corporate grant for the purpose of providing day care services pursuant to … a corporate grant to furnish, carpet and provide toys for a day care room on the condition that the room be named …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits … abolishes its police department is still required to pay a police officer injured in the line of duty his or her full salary or wages pursuant to General Municipal Law, §207-c. In …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… [read complete report - pdf] Audit Objective Did Pine Plains Central School District (District) officials identify, report and implement needed remediation to reduce lead … (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. …
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)
… [read complete report – pdf] Audit Objective Did Ravena Coeymans Selkirk … Central School District (District) officials identify, report and implement needed remediation to reduce lead … (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andOpinion 90-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board meeting, the deputy … Whether under the Village Law in the absence of the village mayor at the meeting of the village board of …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Opinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL … in the contract between the town and the engineering firm with which the town contracts when the board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 89-1
… employee's accumulated leave time into cash upon death in service) -- Leave time generally (authority to convert into … a town may pay to the surviving spouse of a deceased town highway department employee, who died while in service, the … is a copy of the current contract between the town and its highway department employees which, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 88-79
… the construction of a hydro-electric facility. The UDAG Agreement provides that any income earned by the village from … of any loan, constitutes "program income". The UDAG Agreement and Closeout Agreement, the latter of which defines the rights and …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 92-29
… (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in office of police … (applicability of General Municipal Law, §207-m to salary of deputy commissioner); (salary of individual filling …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 93-12
… (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district … education who accompanies the board member in attending a conference, even if board member has provided advance payment … education who accompanies the board member in attending a conference. You state that the board member would pay to 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) in State Fiscal … Employer contribution rates for the New York State and Local Retirement System NYSLRS in State …
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
… and Complete a thorough review of p-card transactions, alert supervisors when cardholders violate the district's …
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
… in New York City Construction Industry in New York City Office Real Estate in New York City: A Review of Market …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicState Agencies Bulletin No. 2126.5
… This Bulletin Supersedes Payroll Bulletin 2126.4 Purpose: … bulletin is to inform agencies of the implementation of Paid Parental Leave for certain State government employees and provide guidance for entering the … The purpose of this bulletin is to inform agencies of the implementation of …
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 … from last April, primarily due to an increase in Personal Income Tax (PIT) collections. Tax collections, however, were $23.7 … One month into the states 20152016 fiscal year state tax collections totaled $86 billion an increase of 214 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportDiNapoli Releases Profile of New York's Small Business Owners
… Even as many small businesses shuttered their doors or struggled through the pandemic, entrepreneurs in New … Even as many small businesses shuttered their doors or struggled through the pandemic entrepreneurs in New …
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
… Thomas P. DiNapoli and Erie County District Attorney John J. Flynn announced today. The defendant, Bernadette … offenders accountable,” said Erie County District Attorney John J. Flynn . Russell’s grandmother, Lorraine Stenclik, … Thomas P DiNapoli and Erie County District Attorney John J Flynn announced today …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsPublic Safety – 2023 Financial Condition Report
… Crimes Rose in 2022 According to data published by the State Division of Criminal Justice Services (DCJS), the number of Index Crimes reported by local law enforcement … 73,646 incidents, or 21 percent, in 2022. This increase in the seven major crime categories used by law enforcement as …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… The COVID-19 pandemic has caused property tax disparity to worsen in … costs higher for many, according to a report released today by New York State Comptroller Thomas P. DiNapoli. … costs higher for many according to a report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersDiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… chains including: 2014 – Fortune 500 retailers Dollar Tree and Dillard’s agreed to increase transparency and …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risks