Search
Opinion 2000-12
… (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) that prohibits a town board … elected or appointed town officials. Pursuant to General Municipal Law §806, however, a town board may require in its …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … Whether commissioners of the Rushford Lake Recreation District may be reimbursed …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 99-15
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real property by … Opns St Comp, No. 80-334, p 98). The proposed reduction in real property taxes would be tantamount to the village …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 2001-1
… to be paid ( Murray , supra ). 1 January 29, 2001 John S. Edwards, Esq., Village Attorney Village of West …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2001-5
… in connection with other matters. May 15, 2001 Lynn Ball, Secretary/Treasurer Campbell Fire District #1 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 2000-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … fire department rests with the village (see also 1990 Opns St Comp No. 90-57, p 131). The distribution and use of … p 38). Inasmuch as it has been held that tax monies under sections 9104 and 9105 may not be made available for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to be filed with the State Comptroller a certified copy of each determination or order establishing or extending a … a resolution approving the establishment or extension of a town special district under Town Law is required to be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli Announces $500 College Savings Sweepstakes
… P. DiNapoli announced today a $500 sweepstakes to help a lucky New Yorker plan ahead for college. Winnings from the … P DiNapoli announced today a $500 sweepstakes to help a lucky New Yorker plan ahead for college Winnings from the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… operates a program for a local government or private entity whose policy prohibits the reimbursement of indirect …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsState Comptroller DiNapoli Statement on State Budget Extender
… Thomas P. DiNapoli issued the following statement today regarding the Legislature's passage of an extender bill … Thomas P DiNapoli issued the following statement today regarding the Legislatures passage of an extender bill …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… construction expenditures. Kinds of construction New Building Facilities Infrastructure – Highways, Bridges, Mass … . SFS Account Title Capital Projects Description 60501 Building Construction Includes the actual (contract) … system is replaced by a new air conditioning system) 60510 Building Improvements An improvement is the addition of a new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsEarnings – Enhanced Reporting
… may or may not be pensionable and there may be limits to what can count toward a members pension …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsState Comptroller DiNapoli Statement on Impact of a Late State Budget
… who must show up at work every day and put in long, hard hours. For the workers that get paper checks or have … confident the Governor and state Legislature are working hard to get the budget done. Now more than ever, we need a …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… to reemployment of retirees under sections 211 or 212 of the Retirement and Social Security Law. 50304 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… SFY 2019-20 due to COVID-19 related reductions in activity and spending. Compared with SFY 2019-20, spending was reduced … 164 FTEs below levels as of March 31 in the previous year and 4.9 percent below levels from March 31, 2011. … needs. Appropriations to the EPF have fluctuated over time and were $300 million in SFY 2020-21. Supports a broad array …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureSecurity Over Critical Systems (Follow-Up)
… in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). About the Program The Hudson … was to determine whether security over HRBRRD’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data. Our audit covered the period from June 2023 …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAddiction Support Services During Emergencies (Follow-Up)
… Objective To determine the extent of implementation of the three … Services and Supports (OASAS) certifies providers to operate over 1,700 substance use disorder and problem … OASAS conducts unannounced recertification reviews to assess providers’ compliance with regulatory requirements …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followMonitoring of Construction Management (Follow-Up)
… Objective To assess the extent of implementation of the four … for buildings statewide. One component of its mission is to design and build facilities for State agencies and public authorities. To achieve that mission, OGS operates the Design & … To assess the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followSelected Management and Operations Practices (Follow-Up)
… that they started projects related to electric vehicle (EV) charging as early as 2011. During the 2013 State of the … on the original initiative with a target of 10,000 public EV charging stations by 2021. In 2018, NYPA’s executive … plan was to continue building the direct current (DC) fast charger (DCFC) “backbone” in the State. Specifically, NYPA …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followLocal Government Ethics
… governments in a number of ways including, but not limited to, prohibiting municipal officers and employees from acting in relation to certain matters in which they or a relative have an interest and expanding the issues required to be addressed in local codes of ethics to include nepotism. …
https://www.osc.ny.gov/legislation/local-government-ethics