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Opinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … company located and authorized to do business in this State (see also Education Law, §§1604-a, 1723-a, authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 88-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … of interest in the town's contract with the firm. You state that the board member is a part-time employee of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-44DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as … DiNapoli found. “ESD has to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate accounting of its real estate portfolio and better disclosure explaining the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowOpinion 91-45
Whether the activities of a town highway superintendent are limited to those directly related to town highways or whether a superintendent in his discretion may also perform town drainage improvements and refuse collection services not related to town highways
https://www.osc.ny.gov/legal-opinions/opinion-91-45Unified Court System Bulletin No. UCS-266.4
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all … Updated Procedures for Initiating or Terminating Payroll Deductions for Union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… even more for whom broadband is unavailable in their home or place of business. Deployment to rural areas has lagged in … Access Grant Program to expand broadband access and be a single point of contact for the state’s broadband development … in the past, the State should leverage public dollars and form public-private partnerships to increase the scale of …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateOpinion 2008-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Amortization Schedules and Payoffs – Contribution Stabilization Program
… or PFRS). Click the “Amortization Schedule Review” link on the Billing Dashboard. You will be able to search for a … with that amortization, including the effective date, maturity date, interest rate, payment amount and payment … sum or amortize. The legislation defines the amortization period, which is usually five or ten years. Rev. 12/23 …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… New York state’s centralized guidance and oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a … the Office for the Aging (NYSOFA), the Department of Corrections and Community Supervision (DOCCS), the … New York states centralized guidance and oversight of agencies use of Artificial Intelligence AI is inadequate …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksOpinion 96-6
… issues discussed in the opinion. CONFLICTS OF INTEREST-- Insurance Transactions (town supervisor placing insurance through same agency through which town's insurance placed) -- Interest in Contract (arising from … supervisor would have a prohibited interest in the towns insurance contracts …
https://www.osc.ny.gov/legal-opinions/opinion-96-6DiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… a 3% ownership stake to file a shareholder derivative lawsuit against the company’s officers or directors. Tesla’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesComptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… Eric T. Schneiderman today announced the sentencing of Linda Miller, 58, of Englewood, N.J., to six months in jail and five years of probation for the theft of more than $162,000 in pension … and Attorney General Schneiderman announced the sentencing of Linda Miller 58 of Englewood NJ to six months in jail and …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… all migrant students who have been enrolled in a school in New York since the ninth grade earn a high school diploma at …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programDiNapoli: 26 School Districts in Fiscal Stress
… that were classified in "significant stress" were East Aurora (Erie County) and Eldred (Sullivan). The seven … include scores for the dependent school districts in the "Big Four" cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressDiNapoli Report Examines Troubling Child Poverty Trends
… The state and federal government have the solutions to lift more children out of poverty, and we should act with …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsState Agencies Bulletin No. P-697
Pay 1991 Long LSP to Emp in PS&T NG Unit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-697.pdfPurchasing and Procurement Practices
… approved by the New York State Franchise Oversight Board (FOB). NYRA’s Purchasing Policy and Procedures Manual (Manual), approved by the FOB in 2010, specifically states that “Company employees who … procurement process by updating the Manual and obtaining FOB approval, and adhere to the approved policy when …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesOpinion 92-2
… to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use … to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and … a contract for the use of hydrants which serve only a zone within the district. Under the facts presented, the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 2002-4
… and Expenditures (appropriation of current funds to pay for dredging privately-owned channel) -- Highway Funds … will provide, at most, only an incidental benefit to the private owner and will primarily serve town purposes. The dredging …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Annual letter to Corporations
The Office of Unclaimed Funds would like to remind you to check for unclaimed property in your organization including unclaimed securities, payroll, vendor chec
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-corporation-letter.pdf