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Opinion 90-43
… Death Benefits (eligibility of children) GENERAL MUNICIPAL LAW, §208-f: The special accidental death benefit which is … opinion concerning section 208-f of the General Municipal Law. This provision provides for a special accidental death … to September 1, 1978, the date that section 208-f became a law. It appears that the first two questions you have raised …
https://www.osc.ny.gov/legal-opinions/opinion-90-43XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… Compensation Reform Legislation (WCL Section 141-b), any person, or entity substantially owned by that person 1 : subject to a final assessment of civil fines or … owned affiliated entity” means the parent company of the person, any subsidiary of the person, or any entity in which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentOpinion 89-22
… AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and maintain) TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND … located outside a village, the town has a responsibility to study the need for and, if necessary, to install and …
https://www.osc.ny.gov/legal-opinions/opinion-89-22DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… DiNapoli said. “While numbers are down this year due to the coronavirus pandemic, the Gaming Commission is studying ways to boost revenues going forward. Before expanding gambling, … Traditional lottery games remain the dominant contributor to gaming revenues, providing two-thirds of total gaming …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli: MTA Weekend Ridership Recovery Outpaces Weekdays Across the Board
… Weekend ridership recovery across Metropolitan Transportation … released today by State Comptroller Thomas P. DiNapoli. “Weekend ridership recovery has been a bright spot for the … at 80% of the total in 2025, but the weekend share grew 3 percentage points to 20%, from 17% in 2019. The gap between …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-mta-weekend-ridership-recovery-outpaces-weekdays-across-boardHiring Public Retirees – When Employees Retire
… retirees, earnings are limited if they are returning to public employment in New York State. Public employment … Unit for information: By phone: 866-805-0990 (press 1 to access the employer menu) By email: … more than the Section 212 limit, he or she must pay back to NYSLRS an amount equal to the pension payments received …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… and creating a steep drop in economic activity, according to a report released today by New York State Comptroller … said a ten-year period of record growth in tourism came to an end in 2020 as 43.7 million fewer visitors came to the city, a drop of more than two-thirds (66.6 million in …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73DiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… An audit of five counties by State Comptroller Thomas P. DiNapoli’s … benefits were caused by deficiencies in how four of the five counties monitored the eligibility of jail inmates for … DiNapoli’s auditors found 351 county inmates in all five counties received 1,321 UI benefit payments totaling …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsDiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… education and citizenship status. As of December 2025, leisure and hospitality, wholesale trade, other … still facing higher joblessness than other age groups. In 2025, youth unemployment in the city fell 1.3 points from the … levels in 2019. Hispanic unemployment declined to 6.3% in 2025 compared to the prior year but was still above its 2019 …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsOpinion 88-14
… -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county … the county's trust and agency fund for six years, subject to claim, and then transferred to the general fund. The county may report the money to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Accounts Payable Advisory No. 20
… Payable Vouchers Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 3 - … use the Attachment Feature in SFS’ Accounts Payable module to facilitate OSC’s transaction approval. OSC’s Bureau of … payment vouchers. As such, OSC’s auditors require access to documentation from Business Units to support payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsCUNY Bulletin No. CU-724
… be canceled as the Effective Date and Deduction End Date. Cancellation notices must be retained by the agency. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignOpinion 90-22
… SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer deposits) MUNICIPAL FUNDS -- … water utility is not required by Public Service Law, §117 to pay interest on consumer deposits at the rate fixed by the … Commission. If the municipality in its discretion decides to invest these moneys, the interest earned must be credited …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Contract and Payment Actions in June
… of General Services $1.4 million with The Wesson Group, LLC to rehabilitate the Stewart Landing Dam in Fulton County. … Assistance $6.5 million with OPAD Media Solutions, LLC for media planning and buying services for the … Kings County. $7.7 million to Marcy Excavation Services, LLC for parking lot improvements at the New York State …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneOpinion 2006-1
… in the opinion. CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL LAWS -- Pre-emption … of the Town Law) MUNICIPAL FUNDS -- Payrolls (requirement to certify as prerequisite to payment) PUBLIC OFFICERS AND EMPLOYEES -- Compensation …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1DiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… An audit released today by New York State Comptroller Thomas P. DiNapoli of the Western … and spending. Auditors determined that board members did not receive financial reports to discuss in a timely …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightState Contract and Payment Actions in October
… District. $1.1 million with Human Touch Translations, LTD. to translate examinations and related materials. Department … and other refunds. Department of Civil Service $26 million to Beacon Health Options, Inc. for the New York State Health … Empire State Development Corporation $99.8 million to Moynihan Station Development Corporation for expenses …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberOpinion 2024-1
… Clause does not prevent municipalities from using public funds to replace privately owned lead water service lines on … the State Constitution’s ban on gifts and loans of public funds. I. The Public Health Threat Arising from the City’s … lines on private property, primarily relying on federal funds received under the American Rescue Plan Act (“ARPA”). …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1City of Newburgh -- Budget Review (B18-6-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Opinion 95-26
… Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay accountant or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-95-26