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Opinion 2007-8
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining an annual audit) FIRE … DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties (audit of fire company) TOWN LAW § 184; GENERAL MUNICIPAL LAW §§ 204-a, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 89-39
… and duties exception); (contracts entered into prior to election to office) GENERAL MUNICIPAL LAW, §§800[3], 801, 802[1][b], … have a prohibited conflict of interest if the town were to purchase insurance coverage from an insurance agency with … have a prohibited conflict of interest if the town were to purchase insurance coverage from an insurance agency with …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 89-3
… varying from State contract) GENERAL MUNICIPAL LAW, §§104, 109-b: The exception for purchases made through the New … bids in the manner prescribed by that section. Section 104 of the General Municipal Law provides an exception to the … is consistent with the purposes of General Municipal Law, §104 and general principles of competitive bidding law. The …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 88-44
… Disclosure is not required under section 803 in the case of an interest in a contract which is not prohibited … that there is no prohibited conflict of interest in this case, the town's code of ethics should be consulted to …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 88-68
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … -- Planning Boards (authority of individual member to vote on matter of personal interest) CONFLICTS OF INTEREST -- … planning board is disqualified from considering and voting on matters concerning a proposed subdivision development. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 96 - 14
… store owned by the trustee and the sum of the purchases plus the consideration under other contracts with the college … to be county officers and employees (see, e.g., 1988 Opns St Comp No. 88-52, p 105; 1987 Opns St Comp No. 87-75, p 111). Pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 97-19
… of the insurance agency which was the successful bidder for the fire district's insurance business would have a … fire district business and that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the treasurer owns 5% …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 92-30
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … not-for-profit agency does not have a prohibited interest in a contract between the county and agency, but must disclose any interest in such a contract pursuant to General Municipal Law, §803 …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 92-6
… Municipal Law if the highway superintendent were to award contracts for the repair of town highway equipment to … have a conflict of interest if the superintendent were to award contracts for the repair of town highway equipment to … Finally, although it may not be illegal, the award of highway contracts to the clerk's husband would …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 92-13
… in the Court of Appeals decision of Burke v Kern , 287 NY 203. The Court stated as follows at p 213: The purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 95-7
… not applicable (see Town Law, §§61, 203, 215[19]; see also New York Telephone Company v Town of North Hempstead , 86 …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 98-6
… in a contract with a firm of which the supervisor's spouse is the sole proprietor if the contract was entered into prior … state that the spouse of a newly-elected county supervisor is the sole proprietor of a company which was awarded a … to be awarded additional contracts while the supervisor is in office. You have informed us that the county manager, …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 93-23
… confidential information acquired in the course of his or her official duties, use such information to further his or her personal interests or agree to be paid for electrical … or employee has an interest in any contract with his or her municipality if he or she receives a direct or indirect …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 98-3
… -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL … 805-a: The appointment of the town supervisor's business partner to the office of town comptroller, by itself, does … the office of town comptroller if he or she is a business partner of the town supervisor. You state that the town has …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 2001-11
… be subject to the requirements of General Municipal Law §104-b. Section 104-b requires fire districts to adopt written internal … bidding requirements. The stated objectives of section 104-b include assuring the prudent and economical use of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11DiNapoli Announces State Contract and Payment Actions for January 2017
… to Skanska Koch Inc. to rehab the Gowanus Expressway from 48th Street to Hugh Carey Tunnel in Kings County. $258,000 to …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017State Comptroller DiNapoli Releases Audits
… to collect and analyze aggregate data to identify and address the primary causes of this failure. OTDA made limited … Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc. (2023-N-9) The New … – Farmland Protection Program (2023-S-19) According to the American Farmland Trust, farms generate over $47 billion in …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund’s (Fund) efforts to increase corporate accountability for progress on diversity, equity and inclusion (DEI) issues. DiNapoli’s … York State Comptroller Thomas P DiNapoli today announced the New York State Common Retirement Funds efforts to …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionDiNapoli: Restaurant Industry Critical to New York City's Economy
… taxable sales, but many restaurants and bars have closed or significantly reduced their operations because of the … of restaurants and bars citywide had received sidewalk or roadway seating permits. This included 50 percent of … in taxable sales but many restaurants and bars have closed or significantly reduced their operations …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyProactive Cybersecurity Steps for Local Governments and Schools – Part 1
This webinar will walk through proactive steps that local government and school officials should take, and demonstrate how those steps can help thwart ransomware attacks at five key points during a typical ransomware attack.
https://www.osc.ny.gov/files/local-government/academy/pdf/proactive-cybersecurity-steps-part1-101123.pdf