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Opinion 89-38
… retiree's life, but provides no additional benefits to the retirees' beneficiaries after his or her death (Retirement … These benefits would be analogous to those provided to retirees' beneficiaries under other options (see Retirement … public employers and public employees with respect to any benefit provided by or to be provided by a public retirement …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 89-31
… authority for a city to adopt local laws, not inconsistent with any general law or the constitution, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 92-22
… municipality in assessment review proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller … of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, … individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, authorize or approve the …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Controls Over CUNY Fully Integrated Resources and Services Tool
… access to the CUNY Fully Integrated Resources and Services Tool system (CUNYfirst) and whether CUNY adequately measured … access to the CUNY Fully Integrated Resources and Services Tool system CUNYfirs …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… maintain complete, accurate and current accounting records and reports? Audit Period January 1, 2024 – January … must maintain complete, accurate and current accounting records and reports for informed decision-making, legal compliance and accountability. These records are essential for a town board and officials when …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State Comptroller DiNapoli Releases Municipal Audits
… , Sullivan County Community College , City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… and Joon H. Kim, the Acting United States Attorney for the Southern District of New York, announced that MICHAEL KLEIN, the former treasurer of the Mahopac … by U.S. District Judge Cathy Seibel to 77 months in prison for wire fraud, subscription to false tax returns, …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementOpinion 88-67
… in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of … Whether the appointment of the mayors law partner would result in a prohibited conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 93-9
… tax moneys, or any interest earned thereon, to provide college scholarships to disabled or indigent volunteer … the interest earned thereon, for the purpose of providing college scholarships to high school seniors whose parents are … ). Thus, the word "relief" seems broad enough to encompass college scholarships. In support of this conclusion, we note …
https://www.osc.ny.gov/legal-opinions/opinion-93-9State Comptroller DiNapoli Releases School Audits
… prior to purchase, evidence of competition or compliance with written contractual agreements. Track state and local …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… plants through tough economic times, bought their first and only homes here, raised their families here, and … for filing in the first degree in Chautauqua County Supreme Court before Supreme Court Justice Grace M. Hanlon. DiNapoli …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityEnrolling Members – Membership and Enrollment
… Using Retirement Online Enrolling a member through Retirement Online allows you to immediately view important information, … so deductions can begin on time. Sign in to Retirement Online . From your Account Homepage, click the “Access … When you use Retirement Online to enroll members you receive important information …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersOpinion 88-49
… of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia , 156 Misc 116, 281 NYS 390, affd 246 App Div 803 285 NYS 19; Rappel v Roberts , 79 Misc 2d 201, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Comptroller DiNapoli Releases School Audits
… 2014-15. District officials also overestimated health insurance, contractual special education and certain …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Proposed Regulations
… annual cost for operating and maintaining those capital projects or capital categories that, when placed into …
https://www.osc.ny.gov/legislation/proposed-regulationsDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… DWI on or after Aug. 15, 2010, must install an IID in any vehicle they own or operate, and the Department of Motor … restriction” to their license. The IID connects to the vehicle’s ignition system and prevents the car or truck from … Leandra Rosado, an 11-year-old who was killed when the vehicle she was riding in, being driven by the intoxicated …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksOpinion 91-47
… the issues discussed in the opinion. FEES -- Court Fees (filing of an objection to the issuance of letters testamentary) SURROGATE'S COURT PROCEDURE ACT, §§709, 1414, 2402(10)(iv): Objections to the issuance of … part of the probate proceedings for purposes of fixing the filing fee charged by a Surrogate's Court. Such objections …
https://www.osc.ny.gov/legal-opinions/opinion-91-47State Agencies Bulletin No. 1098
… services for tax year 2011. Affected Employees Employees with employer-provided vehicles and/or chauffeurs. Effective … to provide the Office of the State Comptroller (OSC) with the information on the value of the personal use of … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… about the vehicle itself, such as the make, model and Kelley Blue Book value, should be provided by the person(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… Some residents of Mitchell-Lama apartments in New York City make far more than … go to the families who need them,” DiNapoli said. “In some Mitchell-Lama buildings, unfortunately, that isn’t the case. … protect the integrity of the residences built under the Mitchell-Lama program.” Residents of Mitchell-Lama’s rental …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housing