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Opinion 89-20
… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent …
https://www.osc.ny.gov/legal-opinions/opinion-89-20County Medicaid Costs
… not have insurance on their own and who have incomes too high to qualify for Medicaid. Although the takeover provides … annual growth rates have reached double-digits, ranging as high as 16 percent. In comparison, total county general fund …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsDiNapoli Op Ed in Times Union
… an op ed by New York State Comptroller Thomas P. DiNapoli on the need for tougher oversight of governments use of Artificial Intelligence (AI) systems: … be put in harm’s way. That is why my office has called on New York’s leaders to enact robust oversight over …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli: NYC Department of Buildings Meets Critical Goals but Lags on Lower Priority Issues
… review milestones. For jobs submitted through its public portal, in 2025, the department completed its first plan …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-buildings-meets-critical-goals-lags-lower-priority-issuesOpinion 88-26
… is currently provided by the State Police from a station outside the town. You further state that the town is …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 90-43
… laws of [1978] .... Read literally, this provision would permit the payment of the death benefit to the member's … during their widowhood. This amendment was intended to permit the widow or widower to remarry without having the … Laws of 1982 amended subdivision (a) of section 208-f to permit the payment of the death benefit to the deceased …
https://www.osc.ny.gov/legal-opinions/opinion-90-43XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… shall be void and of no force and effect unless the contractor provides and maintains coverage during the life of … submitted to OSC for approval. Contracts will not be approved without such proof. OSC may immediately reject any … is accepted from, or contract or subcontract awarded to, a vendor or any substantially owned affiliate of a vendor, that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentOpinion 89-22
… in light of its actual operation. A town has no similar duty with respect to the intersection of two county roads … a municipality is under a "continuing" and "non-delegable" duty to maintain its roads and highways in a reasonably safe … such traffic-control devices, conforming to the state manual and specifications, as they may deem necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-89-22DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… from gaming activities and problem gambling. “The lottery generates billions of dollars each year for New … for its budget and for localities through traditional lottery games, video lottery terminals (VLTs), racetrack wagering, casinos, sports …
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
… weekends to meet the ongoing rise in demand. The authority can also work with its partners in government to address fare … on fare revenue, and focus on improvements in those areas where ridership recovery continues to fall short.” Overall … York Police Department, resulted in the rate dropping to an average of 46% in 2025. DiNapoli recommends the MTA …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-mta-weekend-ridership-recovery-outpaces-weekdays-across-boardHiring Public Retirees – When Employees Retire
Summary of laws governing postretirement public employment Sections 211 and 212 retiree earnings limits restoring membership and reporting retirees
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%
… targeting relief funds to workers and to hotels, venues, restaurants and other businesses that are unlikely to recover … until visitors return.” DiNapoli said the state and city’s near-term focus remains getting more people vaccinated and … a show, they also patronize parking garages, hotels, restaurants, bars and much more. Bringing back the theatre …
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
… fraud and delays providing the state Department of Labor (DOL) with information about inmates receiving UI benefits. … the New York State Sheriffs’ Association provides the DOL with a monthly listing of jail inmates obtained from county jails. DOL matches this listing against its records of those …
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
… status. As of December 2025, leisure and hospitality, wholesale trade, other services (e.g., personal care and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsOpinion 88-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … at 28 Opns St Comp 1972 p 97 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Accounts Payable Advisory No. 20
… 3 - Record Retention – Accounts Payable Vouchers and Land Claims , Business Units may now use the Attachment … 3 - Record Retention – Accounts Payable Vouchers and Land Claims , for further policy references. If a Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsOpinion 90-22
… views of this Office. In that opinion, we concluded that a village operating a water utility was not required by section … Law, §117 provides, with certain exceptions, that a gas, electric, gas and electric, water, steam, telegraph, or … 117 refers only to those municipal utility services within the jurisdiction of the Public Service Commission and …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Contract and Payment Actions in June
… In June, the Office of the State Comptroller approved 1,520 … Inc. for event booking at the New York State Fairgrounds in Onondaga County. Office of Alcoholism and Substance Abuse … Wesson Group, LLC to rehabilitate the Stewart Landing Dam in Fulton County. $1.9 million with Tioga Construction …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneOpinion 2006-1
… a town may pay an employee on the morning of the last day of the payroll period even though such employee has not yet completed the final day of work for that period. You suggest that payment prior to the completion of all work on the last day of the payroll period, at least in the absence of a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1DiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… 15 participating counties and two cities. WROTB management changed significantly in October 2024, when the former CEO … of board-approved amounts. In one case, management paid a firm $247,969 for work unrelated to a contract and without … host of the event. However, in several instances, the host name could not be identified because only the first name was …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversight