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Opinion 88-57
… may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- … water rates including a classification under which senior citizens meeting certain income criteria are charged at a … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged at a …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 92-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … on fire vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire commissioners may adopt … regulations authorizing a fire commissioner, who is not a member of the fire department, to ride on fire vehicles …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 96-3
… in the opinion. CONFLICTS OF INTEREST -- Engineering Services (environmental review by village trustee or firm of the … or employee is a member or employee, and in contracts of a corporation of which the officer or employee is an officer, …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 96-16
… WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town Law, §198 or a local … of a town water district for the construction of a new town hall. This is in response to your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 97-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' … COMPENSATION -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 98-20
… the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE … of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, … otherwise qualified individual may be assigned to a fire police squad immediately upon becoming a member of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-63
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … two of section 802 (General Municipal Law, §803[2]). As a member of the town board, the individual in … the General Municipal Law or a code of ethics, violate the spirit and intent of the statute, are inconsistent with …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 93-29
… general circulation within the village, without regard to whether the newspaper is published within the village. You ask whether a village is required to designate as its official newspaper the only newspaper which is "published" in the village. The …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2002-14
… of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW §§1-102(5), 4-400(1)(l), 4-412(3)(3), 5-524: A village may incur reasonable expenses for the primary purpose … of pursuing a settlement of a claim against the village for property damage, even though work performed by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… purposes; Unspent “advance” funds for awards that are closed; Monies returned by grant recipients due to audit … Treasury. In all such instances, the award is considered closed . This process should not be used for awards that are … Please note that while an agency might consider an award closed, the award may not have been closed out by the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsIX.7.E Disaster Assistance – IX. Federal Grants
… The Disaster Assistance Accounting process will be used each time there is a disaster event. This process requires the participation of … The Disaster Assistance Accounting process will be used each time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceCaucus 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture, January 2026 Federal Impact: Higher Education, October 2025 Tax … Incidents and Bullying in New York Schools, February 2026 School Districts: Lead in Water: Testing and Reporting, … Childcare Services for Children Under Five, January 2026 The Cost of Living in NYC: Food, April 2025 Older Adults …
https://www.osc.ny.gov/reports/caucus2026Preferred Source Contracting
… requirements are being met; whether the majority of the work is completed by disabled workers as required by law; and … preferred source member agencies and their private corporate partners, who must comply with regulations … meets the purpose of the Program, that member agencies and corporate partners are meeting contract requirements, and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingOversight of Juvenile Justice Facilities
… Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff. The audit … through its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is responsible for the operation and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesHomeless Services Housing Needs Assessment
… including the assessment of needs, case management, access to health care (including physical and mental health), … 625 transitional homeless shelters across the State. Each client who receives temporary housing in a certified shelter … transition to permanent housing, including, foremost, access to affordable housing, supports such as assistance in …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… and whether it has followed required procedures in the leasing of its properties. This audit covered the period … The PANYNJ does not have written procedures describing the leasing process. Moreover, based on the lease files we … and that files include complete documentation of the leasing process. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceTown of Lockport – Building Permit Fee Collections (2025M-56)
… Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? … modifications planned for the property. A board-appointed inspector oversees, administers and enforces building codes, … The Inspector did not properly manage permit fee collections The …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56DiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… New York City is expecting to generate a surplus of $3.7 billion in fiscal year (FY) 2022 due to federal aid, better-than-projected tax revenues, and planned savings, according to a report released today by State Comptroller Thomas P. … New York City is expecting to generate a surplus of $37 billion in fiscal year FY 2022 …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… make sure state agencies, and their contracted employment service providers, make use of the system — and better serve … with a disability in New York, according to the American Community Survey (ACS). Only 33%, however, are employed, … revenue by providing services such as case management, job preparation, job assistance, and training to eligible …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilized