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Opinion 88-67
… in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) … that it is not contemplated that the partner or the law firm would be retained as an independent contractor, but …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 93-5
… TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town … date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper notice, … before the date specified in Town Law, §109, the public hearing on the preliminary budget was held, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 2008-3
… Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as outlined above with respect to transfers …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3DiNapoli: The State May Have Your Money
… office could be theirs. More than 30 million accounts are unclaimed in New York, some dating back to the 1940s. An … their name. It’s likely that some of the $12.5 billion in unclaimed funds belongs to you, a family member or friend,”said …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyIT Security Fundamentals – Information Technology Governance
… submission. Having accurate and complete data is essential for good decision-making. What good is the information if it …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsOpinion 92-45
… (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance … for the services of an emergency rescue and first aid squad of a fire district fire department. You ask 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-92-45Accounts Payable Advisory No. 37
… bill (see the Guide to Financial Operations (GFO), Chapter XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Chapter XII, Section 6.Q - Paying and Reconciling Travel Card Charges and Chapter XII, Section 6.Q - Paying and Reconciling Non-Employee Travel …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsContract Advisory No. 31
… be made unless the purchase specifies a later date. The NYS Description should contain the group number, award number … purchase and the transaction should be created using the NYS Vendor Id associated with the centralized contract from …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsOpinion 91-58
… plan approval) GENERAL CITY LAW, §30-a: In the absence of express statutory authority, a city may not conduct an … referendum, either advisory or binding, in the absence of express statutory authority ( Mills v Sweeney , 219 NY 213; …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 91-41
… tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41DiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 million …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsProcurement and Contracting in New York
… questionnaire to expedite registering your business as a state vendor, review documentation requirements and bid … to be used when an interested party asserts to the Office of the State Comptroller (OSC) that the Comptroller should … contract oversight to prevent procurement abuses in New York State. Comptroller's Oversight of State Contracts …
https://www.osc.ny.gov/state-agencies/contractsOpinion 92-43
Whether General Municipal Law 104b authorizes a town board to require in its procurement policies and procedures adopted pursuant to that statute that all purchases or leases in excess of $50000 by the highway superintendent be approved by the town board
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 91-48
… above the type of speculation that would effectively make all but a handful of citizens ineligible to sit on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2002-2
… 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service credit after attaining the … ( Rosen v New York City Teachers' Retirement Board , 282 App Div 216, 218, 122 NYS 2d 485, 487, affirmed 306 NY 625), … AD 35, 117 NYS2d 553, lv denied 281 Ad 863 119 NYS2d 922, app dismissed 305 NY 692; see also Ballentine v Koch , 89 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 89-32
… officer or employee (General Municipal Law, §800[3][d]). For this purpose, a "contract" includes any express or … provides an exception from the provisions of section 801 for contracts which were entered into before a municipal … contracts. Also, section 802(1)(d) provides an exception for the purchase by a municipality of an interest in real …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 2008-6
… purposes of this section, … other compensation shall mean all other forms of benefits which are credited to employees …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 2005-3
Whether a union free school district may construct a facility that will be used primarily as a commercial parking garage
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Comptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… and New York City Department of Investigation (NYC DOI) Commissioner Mark Peters today announced the … York City. A multi-agency joint investigation, including NYC DOI and two federal agencies, exposed the theft of … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonOpinion 97-6
Whether costs associated with the construction of an addition to an existing building are proper expenditures of the E911 surcharge revenues
https://www.osc.ny.gov/legal-opinions/opinion-97-6