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Opinion 2000-23
… officers in the bargaining unit receive a 4% increase plus an additional amount, the police chief is entitled only … 990, 494 NYS2d 299; McKinney's Statutes §94; 1995 Opns St Comp No. 95-11, p 24). In this instance, section 207-m, … increase received by other subordinate officers (1992 Opns St Comp No. 92-29, p 26), which in turn would cause the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 99-16
… custodian's own negligence or willful misconduct. 15 Opns St Comp 1959, p 37 is superseded to the extent it may be … this clause appears to be inconsistent with our 15 Opns St Comp, 1959, p 37. In that opinion, this Office concluded … 76 NY2d 702, 559 NYS2d 239; Arocho v Town of Brookhaven , 71 AD2d 635, 418 NYS2d 474, affd 51 NY2d 778, 432 NYS2d 697; …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Overtime Temporarily Excluded from Tier 6 Contribution Rates
… your monthly report, we will issue a credit to your Employer Reporting Account for the total amount of the … and explained that the refund will be issued by their employer within 8 weeks of the date of the letter they … Contacts received an email letting them know that a notification was available in Retirement Online . The …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesXVI.4.A Cash and Investments – XVI. Financial Reporting
… References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB … and GASB Statement No. 72 require various disclosures of risk exposure arising from the State’s cash and investment … of deposit and investment policies related to credit risk, concentration of credit risk, interest rate risk, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Public Health Emergency Medical Stockpile
… (OGS) have taken during the procurement process for medical equipment for public health emergencies to ensure … functioning condition—the inventory of the State’s medical stockpile. Our audit scope covered the period from … for purchasing, receiving, maintaining, and managing DOH’s Medical Emergency Response Cache (MERC), which is located at …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… the interests of its participating municipalities and the racing industry, which receives a share of the corporation’s … participating local governments, and supporting the horse racing and breeding industries. The Board and Corporation … to the participating local governments and horse racing and breeding industries in the future. We determined …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases Municipal & School Audits
… authorization of disbursements during monthly meetings in the meeting minutes, 300 disbursements totaling $297,853 … receipts for collections, and did not deposit collections in a timely manner. The treasurer also did not prepare and … membership. Lastly, the treasurer did not file the annual form 990 with the Internal Revenue Service, putting the …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 2007-1
… (paratransit services) GENERAL MUNICIPAL LAW §§103, 104-b: County contracts with private bus companies to provide … and procedures adopted pursuant to General Municipal Law §104-b. You state that the county contracts with private bus … by the State Legislature (see, e.g., GML §§103 [3],[4)], 104), there are several well-established common law …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… of Elmira , 308 NY 249; Wein v City of New York , 36 NY2d 610, 370 NYS2d 550). Since we understand, however, that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced … to the countys proposed installation and implementation of an E911 system …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2005-9
… discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component school district of the central high school district must take the training required by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-75
… ask whether your law firm may represent a city in complex litigation under the following circumstances. You state that … Whether your law firm may represent a city in complex litigation under the following circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 98-13
… Law, §255. In general, use of the museum would be free to the inhabitants of the town. A town, apart from the … any municipal corporation may establish and maintain a free public library or museum in accordance with the "library … §§226, 260, 261). In general, use of the library must be free to the inhabitants of the municipality which establishes …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 98-10
… town (see also General Municipal Law, §119-o; 1989 Opns St Comp No. 89-57, p 128; 1983 Opns St Comp No. 83-172, p 217; 1982 Opns St Comp No. 82-136, p … (see Jancyn Manufacturing Corp. v County of Suffolk , 71 NY2d 91, 524 NYS2d 8) or may be inferred from a …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 95-7
… 2d 487, 385 NYS2d 436, affd 52 AD2d 934, 385 NYS2d 505, mod on other grounds 41 NY2d 691, 395 NYS2d 143; Grishaber v …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 94-9
… as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION LAW, §60(a): A publication which … claims for compensation pursuant to Public Officers Law, §70-a. You ask whether the amendments to General Construction Law, §60(a) and Public Officers Law, §70-a made by chapter 725 of the Laws of 1975 permit a county …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 2001-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FEES -- Imposition of (authority of a town to install a tollbooth and charge a … leads to a recreation area and to charge a fee for the use of such road …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Other Bulletin No. 75
… CSEA Salary Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) which is equated to … in the Equated to Grade field, and the Comp Rate Code is ANN and the increment code on the employee’s Job Data page is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-75-april-2024-state-university-construction-fund-scf-civilUnified Court System Bulletin No. UCS-76
… method for paying judges will be implemented by the end of calendar year 2004. For calendar year 2004, the total amount of regular earnings actually paid during the calendar year will equal the judge’s statutory salary rate, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judges