Search
Opinion 88-8
… also the president and chief stockholder of an automotive dealership would have a conflict of interest if fire district … You ask if a fire district may engage a local automotive dealership to service its vehicles if a member of the board … is the president and chief stockholder of the automotive dealership and abstains from voting with respect to any …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 92-41
… concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 … McAfee v State , 1 Misc 2d 545, 145 NYS2d 547; cf ., e.g., O'Connor v City of New York , 58 NY2d 184, 460 NYS2d 485; …
https://www.osc.ny.gov/legal-opinions/opinion-92-41State Comptroller DiNapoli Releases Municipal Audits
… not effectively manage the town’s financial condition. As a result, it levied more taxes than necessary to sustain … do not have adequate assurance that all comp time is appropriately earned, accurately recorded and properly … resolutions. Livonia Joint Fire District – Fire Truck Funding and Purchase (Livingston County) The board was …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… care. The audit recommended the New York State Department of Health (DOH) improve its management of the EI program and eliminate barriers to care. “Failure to … with early intervention services misses a critical window of opportunity and increases the risk of significant …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesSelected State Agencies’ Roles in Financial Literacy
… offerings. The agencies we selected were the Department of Financial Services (DFS), Department of State (DOS), New York State Office for the Aging (NYSOFA), Office of Temporary and Disability Assistance (OTDA), and State …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… or program progress reports Final expenditure reports Consultant and/or subcontractor agreements Documents required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsState Comptroller DiNapoli Releases Municipal Audits
… the 2023 and 2024 Foreign Fire Insurance tax proceeds in accordance with state law and relevant case law. The … appropriations rather than the number of active members in the fire companies. Auditors determined that the fire district should not have been included in the calculation and that the proceeds should have been …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… service and program material expenses. One grantee's subcontractor inappropriately requested specific invoice … could have been purchased directly by the grantee and its subcontractor, rather than through a third party, which …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1739
… of 2019 provides for a salary increase of two percent (2.00%) for fiscal year 2019-2020 and includes the April 1, … wage rates in effect on the effective date of the M/C 2% Salary Increase for April 2019 (See Effective Dates listed … Fine 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1739-april-2019-managementconfidential-mc-2-salary-increaseState Contract and Payment Actions in October
… to relocate Buffalo Manufacturing Works to 683 Northland Ave. $3.7 million to Dick’s Merchandising & Supply Chain, … $11 million to Tappan Zee Constructors, LLC for the New NY Bridge Project. $1.3 million to HNTB New York Engineering … and Architecture, PC for engineering services for the New NY Bridge Project. Department of Transportation $24 million …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberState Health Department Should Improve Enforcement of Nursing Home Violations
… and meaningful action needed to improve accountability.” Jack Kupferman, president, Gray Panthers, NYC Network, said …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsCUNY Bulletin No. CU-485
… has been paid by all agencies in the same Employee Record Number since the effective date of the payment, all … submitting the necessary adjustment. If an employee had a check returned or exchanged on an AC-230 for dates on or … Checks If the agency has made an effort to deliver the check to the employee but the check has been returned and is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-485-retroactive-salary-increases-employees-title-elevatorOpinion 88-24
… -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, §800(3)(a): Town board member … with the town where she and her husband are reimbursed for expenses incurred in maintaining a private pond on their …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… poor conditions still exist at many facilities across New York state with significant problems including mold, … garbage in rooms, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. In 2016, … and county health offices across the state, excluding New York City. The district and county offices are …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessOpinion 94-13
… hearing at which the municipality has the burden of proof. You ask whether a city may require disabled firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 90-54
… pool known as the Common Retirement Fund, a member does not have a separate, individual account. Therefore, the …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2002-6
… property owners. This is in response to your inquiry with regard to the designation of a dead end, unpaved town … maintenance of seasonal limited use highways and is silent with regard to capital improvements and upgrades of town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 2006-5
… see, e.g., 1981 Opns St Comp No. 81-42, p 43). 1 With regard to reductions in salaries of elected officials, … grounds, and since local laws must be consistent with the Constitution (NY Const, art. IX, §2; Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 2007-3
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … compensation” provided to the highest ranking subordinate in the village police department who is in a bargaining unit … benefit would constitute “other compensation” within the meaning of section 207-m, but for the reasons set forth …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 2006-1
… This is in reply to your letter asking whether a town may pay an employee on the morning of the last day of the payroll … Whether a town may pay an employee on the morning of the last day of the payroll …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1