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Opinion 90-35
… -- Bidding Monetary Threshold (computation of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or may be … in the aggregate over $5,000 for the purchase of fuel oil during a fiscal year, the political subdivision must … what monetary threshold applies to the purchase of fuel oil by a fire district. You state that the district has …
https://www.osc.ny.gov/legal-opinions/opinion-90-35State Comptroller DiNapoli Releases Audits
… authority to enforce its language access policies at County DMVs despite these offices accounting for over 75% …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 2342
… chart field strings will be charged for the fiscal year 2025-2026. Affected Employees: Employees with Line Number … process in PayServ. Access the Add/Update Position Info page using the following path: Main Menu > … > Maintain Positions/Budgets > Add/Update Position Info. Insert a row on the Add/Update Position Info page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2342-reporting-line-number-and-budget-year-changes-fiscal-year-2025-2026Opinion 90-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … which the village is located (see 1970 Opns St Comp No. 70-502, unreported). Although a village may contract with a … the contract as contemplated by section 256 (see Opn No. 70-502, supra ; see also 1988 Opns St Comp No. 88-69, p 137). …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Town of Wawayanda – Financial Operations (2024M-160)
… Municipal Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160How to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … contracts. You should consider any information that comes to your attention and work with the vendor to address any negative information. Things to keep in mind: …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationOpinion 88-47
… any of the statutes of limitations prescribed by the Civil Practice Law and Rules. Previous opinions to the contrary are … limitations established by section 48 of the former Civil Practice Act for actions on a liability created by statute, … by the statute of limitations. Article 2 of the Civil Practice Law and Rules (CPLR) currently contains statute of …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 88-43
… the injured employee's workers' compensation benefits must be appropriated for personnel expenses of the sheriff's … who is injured in the performance of his duties shall be paid by the municipality by which he is employed the full … of a county sheriff's department are considered to be "policemen" (General Municipal Law, §207-c[1]). Workers' …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues such as whether to fluoridate city water or improve the city water or sewer system …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 96-5
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 97-20
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law 1 . These sections provide that the … moneys to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper, even if …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 96 - 11
… town board, on its own motion, may subject this proposed land sale to referendum. Pursuant to Town Law, §64(2), a town … the town board on its own motion may subject this proposed land sale to referendum …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 93-15
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual … or employee who has received or disbursed any moneys in the previous fiscal year "shall account with the town … board has appointed a separate treasurer and has demanded in writing that these moneys be paid to the library …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Village of Manlius – Financial Reports (2025M-89)
… review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September 22, 2025, and also to review activity … with OSC. The Village’s budgeted appropriations for the 2024-25 fiscal year totaled $8.9 million, funded primarily …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Opinion 94-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- … Whether the approval of the State Comptroller is required in …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 94-26
… a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the … of business improvement districts in the municipality. For purposes of article 19-A, the term municipality is …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 95-14
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law. 1 These sections provide that the foreign … moneys to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper, even if …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 2000-19
… in the manner prescribed by the special act (see 1999 Opns St Comp No. 99-3, p 5; 1997 Opns St Comp No. 97-4, p 8; 1995 Opns St Comp No. 95-26, p 53; 1992 Opns St Comp No. 92-7, p 15; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 2002-11
… (ambulance calls)", that a volunteer firefighter "must run annually in order to receive twenty-five points credit". … rescue and first aid squad calls that a firefighter "must run annually in order to receive twenty-five points credit". …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… (ambulance calls)", that a volunteer firefighter "must run annually in order to receive twenty-five points credit". … rescue and first aid squad calls that a firefighter "must run annually in order to receive twenty-five points credit". …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11