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Opinion 95-2
… as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of Public Housing Law, §52. … cable television bill which is designated as a "franchise fee". You state that the city in which the cable company is …
https://www.osc.ny.gov/legal-opinions/opinion-95-2V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… in length. ChartField attributes have been assigned to Funds to establish which Funds are classified as STIP eligible, what Business Unit is … 2: Fund Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingOpinion 92-45
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 2003-4
… welfare" of the jurisdiction (Town Law §64[14[a]; see also County Law §224[14]; General City Law §13?b; General …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 89-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … exception); (contracts entered into prior to election to office) GENERAL MUNICIPAL LAW, §§800[3], 801, 802[1][b], …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 96 - 14
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … that if the hardware store is operated as a corporation, we may assume that the trustee owns more than five percent of … the individual had an interest during the fiscal year, does not exceed $100 1 . Thus, in a given fiscal year, the …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 96-3
… prepare, authorize or approve the contract or approve payment under the contract; (b) audit bills or claims under …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … with respect to fire prevention and safety, and its power under section 204-d of the General Municipal Law to determine … called to suppress. We also concluded, however, that the best course of action for fire district officials may be to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5City of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 202122 fiscal year are reasonable and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6DiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… A father and son, both owners of companies providing Medicaid … by unlawfully billing Medicaid by inflating charges and billing for services never provided, State Comptroller Thomas P. DiNapoli and Ulster County District Attorney Emmanuel C. Nneji …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidDual Membership in NYSLRS – Divorce and Your Benefits
… and Fire Retirement System. If a member has a membership in one of the above Systems, the Domestic Relations Order …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrs2022 Year in Review
… the Office of the State Comptrollers Achievements in 2022 …
https://www.osc.ny.gov/reports/2022-year-reviewInvesting in New York
… Whenever possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other programs that spur economic growth and create and … or minority-owned businesses Helps create or remain an average 9,000 private sector jobs each year. More than $1 …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkOpinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two … except upon the consent in writing of a majority of the commissioners of such fire district. Such consent shall be …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … and all written instruments themselves, as distinguished from the rights or interests to which they relate, by which …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Tuition Assistance Program – DeVry College
… Assistance Program (TAP) awards. Background Founded in 1931, DeVry University offers students onsite, online or … at more than 90 campuses throughout the United States. In New York, DeVry University operates as DeVry College of … technology and electronics. DeVry operates three campuses in New York – two in Manhattan and one in Queens. The …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeOpinion 91-20
… in the opinion. AMBULANCE SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to … behalf of fire protection districts, a town may contract for the provision of an additional level or type of ambulance … cover, among other things, locations which generate a high number of calls, such as nursing homes, and calls which …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 91-50
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 2007-2
… incurred by towns and cities”. The word “incurred”, when used in connection with expenses, often refers to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Examination of Procurement Card Payments
… Office (DDSOO) complied with New York State Finance Law requirements and guidance on the use of Procurement Cards (PCards) when purchasing $1.6 million in goods and services from 12 vendors during the period … to State Finance Law §112, agency contracts over $50,000 in amount must be approved by the Office of the State …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-payments