Search
Opinion 95-10
… (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … describes three classes of cemeteries and burial grounds. A town has a duty to erect a fence encircling a cemetery or burial … to the provisions of section 291 the town must erect a fence entirely around the cemetery or may merely erect a …
https://www.osc.ny.gov/legal-opinions/opinion-95-10What to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to the final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-from-an-osc-audit-04082026.pdfOpinion 88-55
… including trust funds, during said fiscal period; (3) the revenue or receipts of the corporation, both unrestricted and …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… is growing interest by citizens and local governments to explore consolidation of justice courts, when practicable. … Benefits of consolidation include, but are not limited to, maximizing services by pooling resources and streamlining … justice court matters arising in the village. What needs to happen The village board must abolish the office of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsOpinion 2007-1
… (paratransit services) -- Policies and Procedures (request for proposals process for paratransit services) -- Professional Services … bidding requirements and may be procured through a request for proposals process in accordance with the county’s …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-35
… 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. LOCAL LAWS -- … supervisor in fiscal matters, however, the courts in this State have generally referred to the supervisor as the …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 2006-10
… property in question includes a town garage and a water tower. You do not indicate whether the water tower was … as fair and adequate consideration is received (see, e.g., 1998 Opns St Comp No. 98-15, p 38; 1994 Opns St Comp No. … the public interest when leasing unneeded property (see, e.g., 1992 Opns St Comp No. 92-23, supra ; 1990 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Overview – State University Police Plan
… 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when …
https://www.osc.ny.gov/retirement/publications/1823/overviewDo We have Your Money? $230 Million Returned to New York State Residents This Year
… Staff from New York State Comptroller Thomas P. DiNapoli’s office will attend community events … Staff from New York State Comptroller Thomas P DiNapolis office will attend community events around …
https://www.osc.ny.gov/press/releases/2015/07/do-we-have-your-money-230-million-returned-new-york-state-residents-yearOpinion 91-28
… the payment of refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 89-46
… PLANNING -- Planning Board (members must be U.S. citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, … who is not a U.S. citizen may not be a member of a town planning board. You ask whether a person who otherwise … citizen of the United States, may serve as a member of the town planning board. The position of town planning board …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Opinion 97-8
… claims be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) … Cities Law, §64 prescribes the audit of claims procedures for most claims against cities governed by that provision … language was added by chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8State Agencies Bulletin No. 2358
… Background: Pursuant to the New York State Fiscal Year 2026 Enacted Budget, Judiciary Law Section 519 has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… State Comptroller Thomas P. DiNapoli today announced that Jennifer Colucci, 41, of Hopewell Junction, pleaded guilty to … light and helping to combat abuse of taxpayers’ trust.” “Jennifer Colucci put her greed ahead of the community these … State Comptroller Thomas P DiNapoli today announced that Jennifer Colucci 41 of Hopewell Junction pleaded guilty to …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… the message to the Federal Bureau of Investigation’s Internet Crime Complaint Center at www.ic3.gov or by calling … been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends March 31. …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… of funding source. Project IDs should be aligned to support multiple funding sources, considering the following … budget for the project can be for the entire project with child budgets at an appropriation / segregation level, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesEmerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund … CRF portfolio that have graduated from the Emerging Manager Program. The program has identified common … emerging managers based on a survey within the emerging manager community. Our program has also compiled an Emerging …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… were made. Statement No. 33 states that to accrue revenue from an expenditure-driven/reimbursement type grant, the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsOpinion 94-14
… real and personal properties located within the state of New York and within or partially within and partially outside … and completed, then further financial assistance for new projects, even if related to the original projects, in … of the earlier authorized projects, as modified, or is for new projects, is a question of fact. If the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 90-52
… Pursuant to Town Law, §116(13), however, "[t]he actual expense incurred in the publication and distribution …
https://www.osc.ny.gov/legal-opinions/opinion-90-52