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Opinion 2004-9
… State Office For the Aging to Counsel to the Governor, Re: S.7631-A/A.10572-A, June 25, 1992; Memorandum from Senator Larkin to the Governor, Re: S.5390, July 10, 1998). Nonetheless, although the primary …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2008-4
… not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities (costs not payable from town general fund); (raising amounts for) MUNICIPAL HOME RULE LAW § 10(1)(ii)(d)(3); TOWN LAW §§ 198(4), 202(3), … No. 92-33, at 84). In addition, although the Municipal Home Rule Law authorizes a town to adopt local laws that …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-74
… (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, §57.07; … requirements, contribute public funds to a veterans memorial committee for the purpose of erecting a memorial monument. You advise that a Vietnam Veterans …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 91-51
… The county also may establish user fees to finance some or all of the district's costs (General Municipal Law, article … Given the general rule of statutory construction that all parts of a statute should be harmonized (McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2001-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … district taxes (see 1990 Opns St Comp No. 90-39, p 88; NY Const, art. XVI, §1). August 6, 2001 Donald J. Holland, … district formation (see Memorandum of the Office of the State Comptroller to the Counsel to the Governor, for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8VI.I Overview – VI. Budgets
… topics. Within Commitment Control (KK), control budgets can be created, adjusted, and transferred. Budget journals … and segregations). Saves time because budget maintenance can be done at the lowest child level and the system … up to two segregations – an ‘Available’ segregation which can be charged on financial transactions and a ‘Reserve’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewState Comptroller DiNapoli Releases Municipal and School Audits
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. Auditors reviewed … and audit claims prior to payment. The audit included 14 recommendations to help officials monitor and improve the … board and town officials failed to implement any of the 14 audit recommendations and were unable to provide …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… and the federal government has yet to reach a deal on the debt ceiling. The state has made progress in building up reserve … consistently pointed out, the state has underfunded its statutory reserve funds for decades. Some progress has been …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetOpinion 88-35
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Professional Services … a less formal method, to assure an award is made in the best interest of the municipality and not in an arbitrary or capricious manner. (5) In appropriate …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 90-19
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19State Agencies Bulletin No. 2125
… Services Unit (BU04) meeting the eligibility requirements are currently affected. Background Per the Memorandum of … in an eligible title who meet the following criteria are eligible for the temporary compensation payment: … eligible title after the IHR effective date of that title are not eligible for the temporary compensation payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2125-new-temporary-compensation-payment-certain-employees-represented-civilState Agencies Bulletin No. 2125.1
… Services Unit (BU04) meeting the eligibility requirements are currently affected. Background: Per the Memorandum of … in an eligible title who meet the following criteria are eligible for the temporary compensation payment: … eligible title after the IHR effective date of that title are not eligible for the temporary compensation payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21251-new-temporary-compensation-payment-certain-employees-represented-civilFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… today before U.S. Magistrate Judge Paul E. Davison. This case has been assigned to U.S. District Judge Nelson S. … duty to the public and to his fellow firefighters. This case illustrates the need for vigilant oversight of anyone in … the New York State Police for their partnership in this case." U.S. Attorney Geoffrey S. Berman said: "Robert Gerardi …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Money in the Dedicated Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge projects at increased risk as the state faces fiscal … Money in the Dedicated Highway and Bridge Trust Fund continues to be diverted for noncapital …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… strength in real property transfer tax collections. All Funds receipts totaled just under $75.2 billion through … $23.7 billion were $989.1 million higher than last year. All Funds spending of $72.2 billion through the first half of … information on the General Fund, State Operating Funds and All Governmental Funds. The General Fund is the major …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearComptroller DiNapoli Releases State Audits
… documentation to support that it periodically reassessed all of its contracts for personal and miscellaneous services. …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… term of office after January 1, 2016, are required to complete a three-month record of activities (ROA) within 150 days of the start of the term and submit it to the secretary or clerk of the governing board within 30 … An elected or appointed official is not required to keep an ROA if: They are a retiree of NYSLRS or another …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Hardwick said. “At the same time, I’m also proud of my staff, who uncovered the situation and saved the county …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedDiNapoli Report Examines State School Aid Trends
… Over the past ten years, state aid to school districts has increased $6 billion to $23.3 billion in … by State Comptroller Thomas P. DiNapoli which examined school aid patterns and trends in New York. “School aid is the largest single state-funded expenditure …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOpinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … as the village fire department. VILLAGE LAW, §1-102(1); STATE CONSTITUTION, ARTICLE VIII, §1: A village may not … benevolent association established by special act of the State Legislature for the purpose of receiving foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18