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Opinion 90-7
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Employees … to defend and indemnify public officers and employees in any civil action arising out of an act or omission which … provisions. The term "public entity" is defined broadly in subdivision 1(a) of section 18 to include "... (iv) a …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … rule, however, that unless authorized or required by State statute, all town functions are performed and financed … 449 NYS2d 27). Since neither article 12-D nor any other State statute provides for the establishment and operation of …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-5
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … for open space preservation); (referendum requirements in connection with establishment for acquisition of … for open space preservation); (investment of monies held in) -- Deposits and Investments (of monies in capital reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal Limited Use Highway (effect of existing residences … July 2, 1975, on A. 8044, enacted as L 1975; 1982 Opns St Comp No. 82-235, p 296). As noted, the statute requires …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… interested in the real property, to execute a satisfaction piece certifying that the mortgage has been paid or otherwise … although a county is required to execute a satisfaction piece upon receipt of a demand made pursuant to Real Property …
https://www.osc.ny.gov/legal-opinions/opinion-90-30NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… and he paid full restitution, amounting to over $6,000. My thanks to U.S. Attorney DiGiacomo and the FBI for partnering with my office to hold him accountable.” Past Releases Former Avon …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… expended is funded by private contribution) TOWN LAW §§202-d, 209-h: A town must follow the procedures set forth in Town Law §§202-d or 209-h in order to increase the maximum amount to be … improvement to be constructed for the district must be stated in both the petition and notice of hearing (Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-5
… provides that a county clerk is entitled to a fee with respect to a notice of pendency, as follows: For filing or … or order continuing or cancelling same. As noted, with respect to a notice of pendency offered for filing in a …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2009-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … one percent of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-77
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … 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 programs to the district. However, disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli Releases State Audits
… oversight for procurements and the loan programs, having established policies and procedures and maintained … oversight for procurements and the loan programs having established policies and procedures and maintained …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsOpinion 96-4
… period for general village purposes. This is in reply to your request for our opinion concerning the disposition of … This is in reply to your request for our opinion concerning the disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of … must be approved by a majority of the qualified electors in the sewer district. A county sewer district is an … real estate, easements, rights of way, and other interests in real estate necessary to accomplish the purposes of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 93-26
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to … provision of personnel to operate district-owned vehicles in connection with providing ambulance service within the … p 33). Notwithstanding the apparently mandatory language in sections 202 and 202-a, we have previously expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… or statutory amendments that bear on the issues discussed in the opinion. COURTS -- Surrogate's Court (fees for … certified copies of orders of adoption. This is in reply to your correspondence in which you requested our opinion regarding whether a fee should be charged for certificates of adoption or certified copies …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 94-4
… LAW, §46: The statement of the officer whose action gave rise or origin to a claim may be executed by a signature stamp affixed with the … be accompanied by a statement by the officer whose action gave rise or origin to the claim" that he or she approves the …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2004-2
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships … of real property leased to gravel vendor) -- Interest in Contracts (town board member whose spouse leases real … property to the town, and (1) the lease was entered into in anticipation or as a direct consequence of the vendor's …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of … transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… and chart of account information is used on the expense report. To ensure travel and expense reimbursements are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… The thefts took place between January 1, 2018, and May 21, 2019, when Brown resigned. She pleaded guilty to Grand …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-funds