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Opinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … 2,100 prescription medications totaling about $198,000 for inmates from a local pharmacy without the benefit of … price quotes. City of Batavia – Awarding Contracts for Goods and Services (Genesee County) The city did not …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsTown of Union – Transparency of Fiscal Activities (S9-25-40)
… Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did the Comptroller file the Annual Financial Report (AFR) with the Office of the State … Did the Town of Union Town Board Board provide for an annual audit of the Towns financial records and did the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40Opinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … travel expenses incurred by their respective spouses. You state that the travel was for the purpose of attending … an industrial development regional council, and the State Job Development Authority. In several instances, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 89-1
… Prior opinions are superseded to the extent inconsistent. You ask whether a town may pay to the surviving spouse of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-1DiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… make far more than the program’s maximum allowed incomes and pay a modest monthly surcharge as their only penalty, … found the New York City Department of Housing Preservation and Development (HPD) has not done enough to verify that residents are reporting their true income and are paying the correct surcharge when their income …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingCalculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the number of hours worked and … following is information on how to calculate the number of days worked based on different scenarios. Please refer to the … working the full SWD) should be reported with full-time days. Part-time employees (those who are working less than …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedFederal Employment Loss in NY in 2025 – Federal Funding and New York
… regions include the metro areas of Elmira, Kingston and Binghamton. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025DiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… found that the Probation department doesn’t always check with the Department of Motor Vehicles (DMV) to see whether DWI offenders even have any vehicles … their assigned probation officer (PO) is supposed to run a DMV check to determine whether the probationer’s driver …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksOpinion 2003-5
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … member during the year immediately preceding his death, or the salary received during the year preceding such … for conditions of impairment of health caused by diseases of the heart for paid members of the uniformed force …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 92-54
… 801 for contracts entered into prior to the election or appointment of a municipal officer or employee. Section … , 157 AD2d 252, 557 NYS2d 488). Therefore, even if the appointment of this individual as town supervisor would not …
https://www.osc.ny.gov/legal-opinions/opinion-92-54New Yorkers in Need: Homelessness in New York State
Having safe and adequate housing is a necessity.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-homelessness-nys.pdfDiNapoli Releases East Harlem Economic Snapshot
… Economic growth is strong in East Harlem, according to a report released today by New York … 40 percent. DiNapoli released his Economic Snapshot of East Harlem at the Silberman School of Social Work at Hunter College along with elected and community leaders. "East Harlem has undergone robust economic growth. This growth …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotState Comptroller DiNapoli Releases Audits
… in the initial audit. Department of Transportation (DOT): Collection of Special Hauling and Divisible Load … controls over the special hauling permits issued by four DOT regional offices. This included poor accountability over … and regional levels. In a follow-up, auditors found that DOT has implemented the recommendations from the original …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsOpinion 93-20
… of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may … town board ...". Section 37(1) further provides that all school district moneys collected by the receiver must be deposited in designated bank(s) to the credit of the school district. After payment to the supervisor of the full …
https://www.osc.ny.gov/legal-opinions/opinion-93-20State Agencies Bulletin No. 1169
… Social Security Number and to enter them on the employee’s Form W-2. This requirement also applies to resident and … a new card from the SSA, provide the employee with Form SS-5 for completion and submission to the SSA. Verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesOpinion 2007-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … for elected officials) STATE COMPTROLLER -- Reporting to (by employers for “days worked” by elected officials) … to your inquiry regarding regulations applicable to the New York State and Local Employees’ Retirement System (the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7SUNY Bulletin No. SU-274
… Purpose To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 New York State Education … To provide agencies with instructions on how to update a Tier 6 employees Retirement Plan page due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planOpinion 94-4
… that: The term signature includes any memorandum, mark or sign, written, printed, stamped, photographed, engraved or … a public official may use a stamped signature on official documents, unless the use thereof is otherwise precluded … town board authorize the use of a facsimile signature to sign checks, a town supervisor may not sign checks by use of …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 95-31
… §207-m: The salary of an incoming police chief must be fixed at an amount at least equal to that which the prior … ask whether the starting salary for the new chief must be fixed at an amount equal to that which the prior chief would … our opinion that the salary of the incoming chief must be fixed at an amount at least equal to that which the prior …
https://www.osc.ny.gov/legal-opinions/opinion-95-31