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Opinion 90-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … 62.00 and 63.00 of this chapter, and any other powers or duties pertaining or incidental to the sale and issuance of obligations. …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 96-16
… IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, … district for the construction of a new town hall. This is in response to your letter concerning the proposed sale to …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 2000-21
… 22-A (§22-2210 et seq.) contain provisions relating to the establishment of joint fire districts in towns and … law, located in said town or towns are hereby authorized to establish in such town or towns and village or villages a … hearing and permissive referendum requirements applicable to the establishment of the joint fire district by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Comparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by tier. … 2012 April 1, 2012 and after Vesting After earning 5 years of service credit. Employee Contributions 3% of gross salary until 10 years of membership or service … Tier 6 Benefit Information A comparison of key ERS benefits including vesting contributions …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsCongregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of … March 7, 2017. Background The New York City Department for the Aging (DFTA) is the City agency primarily responsible for addressing public policy and service issues for the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyCorporate Governance
… the 2025 Proxy Season (calendar year 2025), the Fund cast 29,674 votes on ballot items at 3,272 company meetings. Voting decisions are made … of a comprehensive clawback policy. Starbucks Corporation 3/25/2026 Against Lead Independent Director and Nominating …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceState Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $28,555 did not include a pre-approval form or other supporting documentation. Rockland County – … were overestimated by an average of $43,300, or 40%. Bellmore-Merrick Central High School District – Payroll …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 93-5
… have been made by the board, "shall constitute" the budget for the ensuing fiscal year (Town Law, §109[3]). Pursuant to … especially followed in cases where the act to be taken is for the benefit of the public (see Looney v Hughes , 26 NY … has previously expressed the opinion that the time limit for holding the public hearing in section 108 is intended to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest … October 14, 2020 Edition Selected Economic Trends New York State Ranks Second Nationally in Jobs Lost While all states …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Opinion 2001-2
… of points in another category) GENERAL MUNICIPAL LAW §217(c): (1) A service award program sponsor may not require … (2) A program sponsor may not require participation in a number of calls greater than the statutory minimum in order … inquiry concerning the criteria, pursuant to section 217(c) of article 11-A (§214 et seq .) of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State … a return of a full or partial payment previously made to them. These returns of payments are called “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures from which the payment was …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewEmployee Qualifications, Hiring, and Promotions
… policies, procedures, and directives for New York City Transit (Transit), Manhattan and Bronx Surface Transit Operating Authority (MaBSTOA), MTA Bus Company (MTA …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsState Comptroller DiNapoli Releases School Audits
… actionable lead levels were still in service without a test showing they were now below the lead action level or … computers). Additionally, officials have not conducted a physical inventory to properly monitor and account for assets …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsOpinion 90-41
… that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to … 14-1428: A village board of trustees may construct sewers and determine that the cost of such construction be borne … prepare and file in the office of the village clerk a map and plan of the proposed area of local assessment. …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2009-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … For example, a person who has been convicted of arson in any degree is not eligible to hold the office of fire … § 3016 [prohibiting any person from being employed as a teacher by a school district if he or she is related by blood …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Refunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of Certain Matters Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and … Simplified Procedures for Local Governments Seeking the Comptrollers Approval of …
https://www.osc.ny.gov/debt/refunding-local-debtState Agencies Bulletin No. 2316.1
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a temporary overtime rate for overtime eligible and ineligible employees and a temporary preshift briefing rate for eligible employees working in support of DOCCS
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesDivision of Housing and Community Renewal Bulletin No. DH-12
… Advances until the employee has reached the Job Rate of the grade. Performance Advances are paid to employees … who have a minimum of five (5) years of service at the Job Rate of their current grade. On March 31, an employee who has … or more or ten (10) or more years of service at the Job Rate is entitled to $850.00 added to their salary at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesOpinion 88-30
… benefited to be assessed for costs of the district) -- Connections (requiring property owners to connect to a … resolution or ordinance prescribing how sewer or ... water connections shall be made." In addition, section 130(15) of … Therefore, should the town adopt an ordinance requiring connections in this case, the issue of whether the exercise …
https://www.osc.ny.gov/legal-opinions/opinion-88-30