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Opinion 2007-8
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining an annual audit) … DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties (audit of fire company) TOWN LAW § 184; GENERAL MUNICIPAL LAW §§ 204-a, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… fire district treasurer. Town Law § 174 (2) provides for the election of a fire district treasurer for a term of three years. Pursuant to Town Law § 176 (2-a), … 1 In addition, there is no common law prohibition against spouses holding offices in the same municipality ( see e.g . …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 98-13
… Building (use of to display historical material) -- Public Museum (establishment of by town) -- Contracts (with museum registered by regents) LOCAL LAWS -- Fees (imposition … TOWNS -- Powers and Duties (establishment of public museum); (use of town building to display historical …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 95-26
… of tax moneys to pay for improvement to fire department headquarters); (investment of tax moneys by loan to fire … §§9104, 9105; ESTATES, POWERS AND TRUSTS LAW, §11-2.2: It is inadvisable for a volunteer and exempt firemen's … Therefore, when an exempt firemen's benevolent association is governed by a special act of the State Legislature and is …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 98-3
… -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL … 805-a: The appointment of the town supervisor's business partner to the office of town comptroller, by itself, does … the office of town comptroller if he or she is a business partner of the town supervisor. You state that the town has …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 2001-11
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … radios for, the fire district if, as assistant chief, he or she does not have any of the powers and duties listed in … in connection with the contract. This is so even though he or she, on behalf of the corporation, may exercise direction …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New … 9.7 percent in September, marking the first time the rate has been below 10 percent since the beginning of the COVID-19 … between New York City and most other regions in the State are not immediately clear. Other relevant information …
https://www.osc.ny.gov/reports/covid-19-october-28-2020Comptroller DiNapoli Releases State Audits
… controls increases the risk of favoritism in the award process. Auditors found Corcraft officials awarded … identified. Department of Health, Selected Employee Travel Expenses (2012-S-94) Travel expenses totaling $466,301 for 14 of the 17 DOH …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2140
The purpose of this bulletin is to provide agency instructions for processing the 2023 Institution Teacher Summer Session Payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2140-procedures-processing-2023-summer-session-payments-institution-teachersState Agencies Bulletin No. 2242
Procedures for Processing 2024 Summer Session Payments for Institution Teachers
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… more than $12.8 million. Audit Summary The Clerk did not properly record, deposit, report and remit collections … at $745, were unaccounted for. As a result, officials do not have assurance that all collections received for … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92DiNapoli Announces State Contract and Payment Actions for August 2015
… and approved 1.7 million payments worth $8.5 billion in August. His office also rejected 191 contracts and related … fraud, waste or other improprieties. Cumulatively through August for calendar year 2015, DiNapoli’s office has approved … office averaged six days for contract reviews in August and two days to audit payments. DiNapoli releases this …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015DiNapoli Announces State Contract and Payment Actions for January 2017
… $5,000 to Carter Conboy Case Blackmore Maloney & Laird PC to administer the appeals process pursuant to the Assembly …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017DiNapoli Announces State Contract and Payment Actions for February 2017
… of Erie County; and $2.2 million to Mediation Matters, Inc. $292.4 million for 50 Judiciary Civil Legal Services … million for construction of the Granular Activated Carbon Water Treatment System at Washington Lake Filtration Plant in … State University Construction Fund $6.4 million to LP Ciminelli Inc. to construct and renovate the University of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… private spending will have to return before the industry can fully recover. DiNapoli’s report also noted that: …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… doubling its investment. The Fund was the first public pension fund in the U.S. to create an index that excludes or … companies without losing value," DiNapoli said. "Our state pension fund is at the forefront of the worldwide effort to … in the largest domestic companies with returns that match broad market performance. "As we continue to face …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionState Agencies Bulletin No. 1845
… the New York Employee’s Withholding Allowance Certificate for New York State and Local taxation of employees. Payroll … queries. Subsequently, OSC will provide tools to agencies for identifying employees requiring corrections in order to … Insert a row on the Federal Tax Data page ( Payroll for North America\Employee Pay Data USA\ Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataAvailable Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet … your needs, we will consider written requests for other payment options. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… highest year-over-year growth since 2013. "This is welcome news for municipalities, as local revenues have been under … Mid-Hudson regions saw their year-over-year collections grow by 3.3 and 3.2 percent, respectively. Additional …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013