Search
Opinion 92-45
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … squad of a fire district fire department may impose a fee on certain persons to whom they provide service. General … squads ..." (Memorandum of Joint Legislative Committees on Fire Laws re: L 1957, ch 849, McKinney's Session Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- … within the city. It has been consistently held in this State that a municipality may not submit a question to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 91-41
… proposition to impose a limit on the amount by which real property taxes may be annually increased. You ask whether, … unless expressly authorized or required by State statute (see, e.g., McCabe v Voohris , 243 NY 401; 1990 Opns St Comp, No. 90-64, p 145; 1988 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Accounts Payable Advisory No. 37
… Subject: The Importance of Reconciling Credit Card Charges Guidance: Timely reconciliation of credit … for Procurement Card transactions, ensure the card type is filtered to “VISAP”. Travel Card transactions SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsDiNapoli: The State May Have Your Money
… today urged New Yorkers to see if any of the $12.5 billion in lost and forgotten money currently being held by his … be theirs. More than 30 million accounts are unclaimed in New York, some dating back to the 1940s. An interactive … visit our website to see if my office is holding any money in their name. It’s likely that some of the $12.5 billion in …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyContract Advisory No. 31
… number SFS users will create a contract transaction in the SFS using the contract identification number based on … authorized agreement SFS users will create a transaction in the SFS using an “OC” prefix to identify the transaction … The Expire Date should be the last day of the fiscal year in which the purchase will be made unless the purchase …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsIT Security Fundamentals – Information Technology Governance
… to it as well as its sensitivity. Integrity is focused on ensuring that data is not tampered with during or after … ensure that your system does not become overly dependent on any one control or layer of security and provides added …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… Thomas P. DiNapoli is urging New Yorkers to keep track of gift cards received during the holidays. When gift cards aren’t used for five years, their balances may be … (OUF). In 2024, the office recovered over $21 million from gift cards, more than three times the amount received in 2014 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsProcurement and Contracting in New York
… Reports for Consultant Contracts ( Form A ) ( Form B ) You can generally search and sort the information provided in …
https://www.osc.ny.gov/state-agencies/contractsOpinion 2002-2
… after entitlement age. A service award program, however, should not be structured so as to permit a participant to … whether to offer this feature, local government officials should carefully evaluate the impact on both program cost and … direction, we believe that a service award program should not be structured so as to permit a participant to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 92-43
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Policies and Procedures … and Duties (authority to require prior board approval in procurement policies and procedures) HIGHWAY LAW, §§140, … Municipal Law, §104-b. The town board may not, however, in these policies and procedures supersede any other …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 91-48
… as a result, that section 801 is not applicable. At least one lower court, however, has held that an application for a … 801, 551 NYS2d 392, lv den 76 NY2d 706, 560 NYS2d 988, one board member purchased insurance from an applicant before …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2008-6
… or welfare benefits and employer contributions to pension or annuity funds. Overtime, holiday and shift …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 2005-3
… (leaseback of occupied building by school district) SCHOOL DISTRICTS -- Powers and Duties (construction of parking … Law. It is a fundamental principle of law that school districts possess only those powers expressly delegated by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 89-32
… county treasurer must receive and be the custodian of all money belonging to the county or in which the county has an …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 97-6
… to materially change the law, and courts must seek the new legislative purpose and construe the law so that it may …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 91-51
… in section 9-a(1)(b) excludes the proceeds from the sale of obligations and other moneys "which, by law, may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 91-47
… objections to the grant of letters upon stating his or her interest and legal objections thereto. (69 AD2d at 440, …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 92-20
… fairgrounds during the running of the fair, even if the property upon which the fair is held is not owned by the … corporations (see, e.g., Tax Law, §1116[d],[3]; Real Property Tax Law, §450; Not-For-Profit Corporation Law, §1409[k]). Real Property Tax Law, §450 provides a real property tax exemption …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 92-16
… Opns St Comp, 1970, p 267; Town Law, §116[1]). The board should determine that the rental is upon the most beneficial … contemplated lease agreements, the town's code of ethics should be reviewed to determine whether it contains any … even the appearance of impropriety, the town supervisor should recuse herself from discussion relating to the rental …
https://www.osc.ny.gov/legal-opinions/opinion-92-16