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Opinion 88-68

… for subdivision approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application for subdivision … the disclosure requirements of General Municipal Law, §809 also may not be applicable to a planning board member in … to the disclosure requirements of General Municipal Law, §809. Section 809 provides, in pertinent part, that every …

https://www.osc.ny.gov/legal-opinions/opinion-88-68

Opinion 96-2

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate … a village may charge the district a proportionate amount of the tax refunds it is required to make as a result of …

https://www.osc.ny.gov/legal-opinions/opinion-96-2

Opinion 96-19

… fire district located within the town may jointly purchase land and construct a building thereon to be used as the town … respective functions. Specifically, towns may acquire land and construct a building for, among other things, use as … district may, pursuant to article 5-G, jointly acquire land and construct thereon a building suitable for a combined …

https://www.osc.ny.gov/legal-opinions/opinion-96-19

Opinion 92-6

… opinion. CONFLICTS OF INTEREST -- Family Relationships (spouse of town highway department clerk repairing highway … for the repair of town highway equipment to the clerk's spouse. You ask whether a clerk in the highway … deemed to have an interest in the contracts of his or her spouse, except a contract of employment (General Municipal …

https://www.osc.ny.gov/legal-opinions/opinion-92-6

Opinion 92-13

… "[e]very ... local law shall embrace only one subject. The title shall briefly refer to the subject matter." Similar … are naturally connected with the subject matter and the title could be said to apprise the reader of what may … offices. As noted, section 20(3) also requires that the title to the local law shall "briefly refer to the subject …

https://www.osc.ny.gov/legal-opinions/opinion-92-13

Opinion 99-10

… the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance contracts) BONDS AND NOTES -- Periods of …

https://www.osc.ny.gov/legal-opinions/opinion-99-10

Opinion 94-29

… or statutory amendments that bear on the issues discussed in the opinion. [edited for publication] FEES -- Court Fees … represents a presentment agency or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND … are applicable to appeals from orders of the Family Court in juvenile delinquency proceedings in which the corporation …

https://www.osc.ny.gov/legal-opinions/opinion-94-29

Opinion 2001-13

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to political subdivisions (see, e.g., People v Grant , 306 NY 258, 260). Further, when there is a general delegation of … or permit for the use of the public highways… 1 The Court of Appeals has noted in general that sections 1600 and …

https://www.osc.ny.gov/legal-opinions/opinion-2001-13

State Comptroller DiNapoli Releases Audits

… The Department of Corrections and Community Supervision’s (DOCCS) tablet program provides incarcerated individuals with … and 1,100 active kiosks across 44 facilities. Although DOCCS established Directives that govern the tablet program … and address the secure use of devices, auditors found that DOCCS exerts little control over the tablet program to ensure …

https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-audits

X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management

… make payments to entities and individuals with an ongoing business relationship with New York State, agencies create … a singular purpose, where agencies do not have an ongoing business relationship with the payee – i.e., the payee is receiving payment one time or for a very short duration. When using a single payment …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-ids

IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions

… Metropolitan Transportation Authority (MTA) Franchise Tax Surcharge – 209B Tax imposed on corporations doing business … imposed on the import, manufacture, sale and use of motor fuel by petroleum businesses operating in NYS. Business Taxes … as prescribed in Article 20C of the Tax Law. 30341 Motor Fuel Tax Tax imposed on the sale and use of diesel and other …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxes

XIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement

… and Transportation Expenses ( AC 3259-S ) Statement of Meals Claimed ( AC 3258-S ) Statement of State Corporate …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expense

DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger

… collections and the prospect of significant aid from the federal government, in his review of the Executive Budget … the state’s finances on a sustainable path once emergency federal aid ends. “One year after the first case of COVID-19 … said. “There are signs our economy is rebounding and the federal government will soon provide aid to suffering New …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-linger

Some NY Schools Not Reporting Bullying or Harassment

… New York state schools’ compliance with the Dignity for All Students Act (DASA). On Sept. 25, DiNapoli engaged a … unfortunately on the rise.” The audit found that despite guidance from the State Education Department (SED), many … of the schools said they struggle with interpreting or implementing DASA guidance and reporting requirements; At one …

https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassment

State Contract and Payment Actions in September

… . Major Contracts Approved Office of Children & Family Services $2.8 million with Libera Inc. for implementation of … with FAHS Construction Group Inc. to construct a new Health and Wellness Center at SUNY Upstate Medical Center. … to Beacon Health Options Inc. for benefit services for the Mental Health & Substance Abuse Program for the NYS Empire …

https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-september

State Contract and Payment Actions in December

… & Asphalt Paving Inc. to repave parking lots at the Pilgrim Psychiatric Center in Suffolk County. Department of …

https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-december

DiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps

… in further concentrating tax revenues being raised from a small share of the city’s taxpayer base, including the …

https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gaps

State Agencies Bulletin No. 1410

… Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1210 … Order BPS Back Pay Pre-Adjud Settle EXT Extra Time FAS Front Pay Admin Settlement FJS Front Pay Judicial Settlement FPA Front Pay Award FPO Front …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1410-third-phase-deficit-reduction-plan-psnu-employees-summer-seasonal