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Opinion 92-40
… or services provided pursuant to section 226-b. The schedule of user fees may establish varying rates for …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 95-4
… necessary (see County Law, §501; see also Barry v City of New York , 175 Misc 712, 25 NYS2d 27, affd 261 AD 957, 27 …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 95-17
… town initially acquired this sand as a gift (see 1975 Opns St Comp No. 75-941, unreported). You ask whether, in lieu of … in such district (Town Law, §§61, 198; see also 1987 Opns St Comp No. 87-69, p 104). Although the town board is … 88-33, p 61; see also Belinson v Sewer District No. 16 , 65 AD2d 912, 410 NYS2d 469). Once a sewer district has been …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 92-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A municipal officer or employee …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 92-10
… in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer … You inquire about the period of time for which these funds must be held and the disposition of the funds upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 91-21
… (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit to county, or to waive) COUNTY LAW, §§201, … COURT PROCEDURE ACT, §1219: A county chief fiscal officer is entitled to retain fees and commissions received …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 2003-6
… includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for town … of the Town Law, are subject to taxation for the operation and maintenance of the town police department. Taxable … be set to reflect this distinction. This is in reply to your inquiry concerning taxes levied to support the operation …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 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-2008-3Opinion 88-52
… directors of a not-for-profit corporation which purchases real property from county) -- Interest in Contract (community … directors of a not-for-profit corporation which purchases real property from county) -- Exceptions (contracts with … and extent of such interest in writing to the governing body thereof as soon as he has knowledge of such actual or …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 88-67
… Disclosure is not required under section 803 in the case of an interest in a contract which is not prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… exposed the theft of approximately $300,000 in public funds provided by New York State, the New York City Council, … sentence sends a clear message: if you use taxpayer funds to line your own pocket, you will face serious … that City-funded organizations are misusing public funds and ensure that anyone who abuses their position or …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveOpinion 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 …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-58
… conduct an advisory referendum on the question whether to grant site plan approval and whether a proposed facility is consistent with the local waterfront revitalization program. You ask whether a city may conduct an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 91-41
… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Accounts Payable Advisory No. 37
… Charges . The resources below have been provided to assist you when reconciling the outstanding charges. References: For …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsDiNapoli: The State May Have Your Money
… P. DiNapoli today urged New Yorkers to see if any of the $12.5 billion in lost and forgotten money currently being … New Yorker should visit our website to see if my office is holding any money in their name. It’s likely that some of … minutes on our website is often all it takes to reclaim what is rightfully yours.” A large portion of unclaimed funds …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyContract Advisory No. 31
… Guidance : Pursuant to Chapter 839 of the Laws of 2022, OSC approval is required for purchases from OGS … to the vendor. The Expire Date should be the last day of the fiscal year in which the purchase will be made unless …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsIT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli 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
… Annual Report Prior Reports 2023 2022 2021 2020 2019 … Find bid protest decisions audit reports and statutory …
https://www.osc.ny.gov/state-agencies/contracts