Search
Compliance With Freedom of Information Law Requirements
… responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL. The audit covered the period from January 1, 2017 … government records. The statute, generally referred to as FOIL, applies to any State agency, public authority, and …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsOpinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND … Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 2000-17
… the material and labor necessary by the publication of a notice" at least once in the town's official newspaper or in … as the board may deem expedient (Town Law §197). The notice must require all persons who offer to do the work to … not more than 30 days between the first publication of the notice and the time when proposals will be received, "during …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 90-30
… Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction of mortgage) CIVIL PRACTICE LAW AND … LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 88-70
… statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg , 90 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli: State Needs to Improve Compliance with Jonathan's Law
… for People With Developmental Disabilities (OPWDD) is not ensuring parents and guardians are properly notified of … also found that programs under OPWDD supervision do not always provide records to parents or guardians when requested or are not providing them within 21 days of the request or the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Council on the Arts Executive Director Heather Hitchens for necessity, propriety and compliance with State law and … at the Council, ESDC began a consulting contract with her for cultural tourism services. Under this agreement, ESDC paid Ms. Hitchens $2,100 per month for these services, totaling $25,200 per year. As a result of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
Former Assemblyman Vincent Graber was a dedicated public servant who garnered great respect from his colleagues on both sides of the aisle
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberOpinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not authorize a village to waive …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-3
… a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the … a limited sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions, or any …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Enforcement of Local Law 144 – Automated Employment Decision Tools
To determine whether the New York City Department of Consumer and Worker Protection has designed and implemented an effective system to enforce compliance with Local Law 144
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOpinion 2001-13
… Speakerkits , 832 NY2d 814, 611 NYS2d 488; New York State Pub. Empls. Fedn. v City of Albany , 72 NY2d 96, 531 NYS2d … such limitations are expressly authorized by statute." ( Pub. Empls. Fedn , supra , 72 NY2d at 101, 531 NYS2d at 772; …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Opinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Model Code of Ethics for Local Governments - Frequently Asked Questions
… meet its own circumstances. However, pursuant to General Municipal Law Section 806(1)(a), counties, cities, towns, … a county and must, pursuant to Section 806 of the General Municipal Law, adopt their own code of ethics. Any other "municipality" as defined by the General Municipal Law is authorized, but not required, to adopt a …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 92-19
… that the filing of a subdivision plat in the office of the county clerk or register shall constitute a continuing offer …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 88-26
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … State so long as the town retains an ownership interest in the building during the term of the bonds. You ask whether … a building for State Police use on State land located in the town and finance the cost by the issuance of town …
https://www.osc.ny.gov/legal-opinions/opinion-88-26DiNapoli: Brooklyn Leads NYC’s Economic Recovery
… Brooklyn’s economy is showing signs of recovery that outpace … State Comptroller Thomas P. DiNapoli. “The pandemic halted Brooklyn’s booming economy in 2020 and exacerbated some … recovery, but our small businesses still have a ways to go," said Randy Peers, President and CEO of the Brooklyn …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-brooklyn-leads-nycs-economic-recoveryOpinion 90-48
… PUBLIC CONTRACTS -- Lowest Responsible Bidder (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and procedure for determining "responsibility" of lowest … AD2d 440, 503 NYS2d 196; Matter of Zara Contracting Co. v Cohen , 23 AD2d 718, 257 NYS2d 118; NYS Asphalt Pavement …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 91-16
… cents per line charge authorized by statute. May 6, 1991 Francis T. Murray, Esq., County Attorney County of Ulster …
https://www.osc.ny.gov/legal-opinions/opinion-91-16