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Opinion 88-74
… ask if, in our opinion, it is legal for municipalities to contribute to the monument fund. There are numerous statutes … Whether it is legal for municipalities to contribute to a monument fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 99-12
… proceeding to extend) TOWN LAW, §§206, 206-a: Subject to public hearing and permissive referendum requirements, a … existing and future extensions. Similarly, subject to public hearing and permissive referendum requirements, a … (see Town Law, §209-e[3]), except that the notices and ballot must include the determination or determinations made …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Unified Court System Bulletin No. UCS-339
… of this bulletin is to provide agencies with instructions for manual payment of the 2024 Judicial Longevity Payment (JLP) and to provide instructions for payments not processed automatically. Affected … Service Employees Association (CSEA – BU 87), provides for a longevity lump sum payment based upon total number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentState Comptroller DiNapoli Releases Municipal Audits
… the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did … manner. Although the district’s investments were legal, safe and liquid, officials maintained the capital reserve … did not seek competition by obtaining verbal or written quotes for 14 purchases totaling $82,727, which reduced …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-39
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … and duties exception); (contracts entered into prior to election to office) GENERAL MUNICIPAL LAW, §§800[3], 801, … with which the town contracts for insurance coverage would have a prohibited conflict of interest in those contracts …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-3
… or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an officer or employee who … 126; see also Bookout v Levitt , 43 NY2d 612, 423 NYS2d 200; Hansell v City of Long Beach , 61 AD2d 84, 401 NYS2d … to ascertain whether it contains any pertinent provisions. Under General Municipal Law, §806, the code must provide …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Corrections and Community … During the audit period, auditors found Medicaid could have saved up to $69 million if it limited payments of … in several notable instances, transgressions appeared to have been motivated by personal gain and may have violated …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… do not have assurance that all collections received for ticket sales were deposited, or that the Clerk or Deputy …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
… to provide Preschool Integrated Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) education services to children with … special education provider located in Tupper Lake, is authorized by the State Education Department (SED) …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… no room for a recession or substantial slowdown in Wall Street profitability. Recent geopolitical events serve as a … as inputs to the economy and factors driving Wall Street revenues are subject to continued volatility. The … including $980 million held in the Rainy-Day Fund in FY 2026, and $229 million from the Retiree Health Benefits Trust …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsOpinion 2006-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … to the town. The board member’s interest, however, would have to be disclosed in accordance with General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Other Bulletin No. 15
… – Hourly BSA Back Salary Award EC1 Extra Serv Clin Teacher Multi EC2 Extra Serv Clin Teacher Single EH1 Extra Serv Physician 76 Multi EH2 Extra Serv Physician 76 Single EP1 Extra Serv Physician Multi EP2 Extra Serv Physician Single ER1 Extra Serv Multi …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityOpinion 90-3
… opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, … by Tax Law, §1262(d) should be made on the basis of the full valuations used to apportion the county real property …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Comptroller DiNapoli Releases State Audits
… Health Medicaid Program: Improper Payments to a Physical Therapist (2013-S-15) Medicaid overpaid a physical therapist $146,225 because he reported incorrect Medicare … Medicaid overpaid a physical therapist $146225 because he reported incorrect Medicare …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 97-2
… A school district may not reimburse a former school board member who participates in a municipal cooperative health … Part B Medicare premiums paid by the former school board member. 1985 Opns St Comp No. 85-3, p 3, superseded to the … a school district may reimburse a former school board member who participates in the school district's local health …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-11
… or the town board. Town Law §32(2), as amended by chapter 621 of the Laws of 1952, provides that the town board may at … by chapter 419 of the Laws of 1936 and repealed by chapter 621 of Laws of 1952. Section 32(2), as added by chapter 419, … superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent of the 1952 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Oversight of Residential Domestic Violence Programs
… including cooperation with authorized State oversight inquiries. Agency Response In response to the draft report, … control environment and cooperate more fully with OSC’s inquiries. Officials state they have a strong record of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… programs offered by nearly two dozen state agencies and public authorities, but there is no functioning governing body to coordinate planning, to make sure the needs of New Yorkers are met, and resources are used effectively, according to an audit of … programs offered by nearly two dozen state agencies and public authorities but there is no functioning governing …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationState Comptroller DiNapoli Releases Audits
… New York City Department of Small Business Services (SBS): Selected Aspects of Supporting Small Businesses (2020-N-10) SBS’ Employee Retention Grant (ERG) Program was intended to … boroughs retain employees during the COVID-19 pandemic. SBS awarded 3,411 in grants totaling nearly $25 million, but …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Mitigation for Extreme Weather Conditions and Flooding
… to Atlantic Terminal in Brooklyn, and to Hunterspoint Avenue in Queens. The LIRR is the busiest commuter railroad … terminals (Penn Station, Atlantic Terminal, Hunterspoint Avenue, and Grand Central Madison) and the tunnels leading to …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-flooding