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Intergovernmental and Community Affairs
… Manager [email protected] Regional Representatives For contact information for your regional representative, select the area on the map … Serving as liaisons for the Comptroller to the other branches of state government all levels of local …
https://www.osc.ny.gov/igcaDiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… State Common Retirement Fund has absolutely no tolerance for self-dealing, and we are outraged by Mr. Kang's shocking … Bharara, the Securities Exchange Commission and the FBI for their immediate and professional approach to pursuing … State Common Retirement Fund has absolutely no tolerance for selfdealing and we are outraged by Mr Kangs shocking …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeUnderstanding Your GASB Report – Governmental Accounting Standards Board
… For additional terms and descriptions, refer to the … current allocation target to achieve that return, and (2) for the period of benefit payments not supported, will incorporate an index rate for 20-year-tax-exempt municipal bonds. The assumptions used … Accounting Standards Board GASB report issued by NYSLRS for employers to comply with Statement No 68 …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 90-7
… employees of an industrial development agency established for the benefit of the city. You ask whether, pursuant to … of an industrial development agency (IDA) established for the benefit of the city. Section 18 generally authorizes … * * * * (b) where the governing body of a municipality, for whose benefit the public entity has been established, has …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-10
… -- Human Rights (establishment of joint townwide-village commission) GENERAL MUNICIPAL LAW, §§119-o, 239-o: A … and one or more villages may establish a joint townwide-village human rights commission. You ask whether a town may … commission for the portion of the town located outside a village, and one or more villages within the town. Article …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development rights for open space …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway may not be designated as a seasonal limited use highway pursuant to Highway Law §205-a if residences on that highway are occupied part of the … of itself, does not trigger any requirement under section 205-a that the town perform any upgrades or improvements on …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction of mortgage) CIVIL PRACTICE LAW … SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-30NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds: “This police chief … today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… in order to increase the maximum amount to be expended for establishment of a water district, even though the … in order to increase the maximum amount to be expended for the establishment of a water district, if the increased … maximum amount of the water improvement to be constructed for the district must be stated in both the petition and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-5
… the issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) … 8021: A county clerk may not charge additional fees for filing a notice of pendency if the notice affects more … You ask if a county clerk may charge additional fees for the filing of a notice of pendency if the notice affects …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2009-2
… TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State Comptroller's permission) TOWN LAW § 209-q (13) … the town must obtain the State Comptroller's permission for the improvement if the total estimated cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-77
… CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, §§801(1), … board of education who is also an employee of a not-for-profit corporation would not have a prohibited interest … in contracts between the district and the corporation for the provision by the corporation of arts-in-education …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli Releases State Audits
… that DANC officials have provided appropriate oversight for procurements and the loan programs, having established … in October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy … As a result, the office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsOpinion 96-4
… LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general reserve fund); … procedures) -- Real Property (payment of proceeds of sale of village property to third party for benefit of … to supersede in village); (disposition of proceeds of sale of property) PUBLIC CONTRACTS -- Terms and Conditions …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 93-26
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset … may charge a fee to persons utilizing the services of the ambulance district and retain the fees for use by the district …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… in the opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES -- Court Fees (fees for certificate of adoption or certified copies of orders of … ACT, §2402: A Surrogate's Court may not charge a fee for certificates of adoption or for certified copies of …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 94-4
… an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an … p 191). Since there is no requirement in section 118(1) for an original signature, it is our opinion that the … §119[1]). Finally, we note that because of the potential for theft or misuse, the use of signature stamps should be …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2004-2
… whether a town is prohibited from entering into a contract for the purchase of gravel from a vendor who may obtain at … member. The vendor leases the property from the spouse for "fair market value," and has the right, but not the … municipality that they serve (General Municipal Law §801). For purposes of article 18, a "contract" includes any express …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2