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Opinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7City of Long Beach – Budget Review (B20-7-3)
… reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3DiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… were working in 2016, according to a report released today by State Comptroller Thomas P. DiNapoli. But regional … diverse workforce is a key strength as we compete in today’s global economy," DiNapoli said. "Statewide, … were working in 2016 according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008RFP#0010 – Financial Organization (Trustee) Services for Length of Service Award Programs
… Request for Proposals Issued May 13, 2025 The Office of the State … is seeking Financial Organization (Trustee) Services for Length of Service Award Programs as detailed in the … other information as it becomes available, is available for download through the following links: Request for …
https://www.osc.ny.gov/procurement/rfp0010Compliance With Executive Order 95 (Open Data)
… facilities developed for the 1980 Winter Olympics, Gore Mountain, and Belleayre Mountain. As of August 2020, ORDA has not published any data …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataAccidental Death Benefit Extender
… to file an application for an Accidental Death Benefit after the death of a member of the New York State and Local … to file an application for an Accidental Death Benefit after the death of a member of the New York State and …
https://www.osc.ny.gov/legislation/accidental-death-benefit-extenderOpinion 91-16
… of publication of a notice of unredeemed lands pursuant to the Real Property Tax Law is based upon the actual line … matter, the newspaper publishing such notice is entitled to the additional per line charge allowed by statute. You ask … charge for a notice of unredeemed lands published pursuant to Real Property Tax Law, §1014 should be calculated on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-16XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability … of the ARO AROs should be initially measured based on the best estimate of their current value. Per paragraph 15 of …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsOpinion 92-35
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property) RECEIVER OF TAXES AND ASSESSMENTS … (RPTL), §987 requires town tax collecting officers to mail to the county a notice of unpaid taxes with respect to …
https://www.osc.ny.gov/legal-opinions/opinion-92-35DiNapoli: DOCCS Transitional Services Programs Need Improvement
… Supervision (DOCCS) needs to strengthen its program for housing recently released individuals to increase the … residences and found health and safety issues including daily meals not being provided, disabled smoke detectors and … 2024, the nine counties with CBRP sites had the following numbers of unhoused individuals released from prison: Albany …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementOpinion 92-46
… , 26 AD2d 710, 271 NYS2d 507, affd 20 NYS 808, 284 NYS2d 702; Lance v City of New York , 88 Misc 2d 119, 387 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 98-5
… not have a prohibited interest in a contract if he or she submitted a bill to the county department of social services … have a prohibited interest in a contract if he or she submitted a bill to the county department of social services … to have an "interest" in that contract if the voucher is submitted by a partnership of which the coroner is a member, …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 2002-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS AND NOTES -- Permissible Uses (financing acquisition of development rights for open space preservation) -- … funded by real property tax monies for the purchase of certain farms …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
… as national models. I offer my heartfelt condolences to his wife Pat and his family during this difficult time." …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberNew York State Comptroller Thomas P. DiNapoli Statement on Senate Republican Health Care Bill
… "The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers. This bill is identical to the House proposal in its threat to … The Senate Republican health care bill calls for billions of dollars of cuts in future health …
https://www.osc.ny.gov/press/releases/2017/06/new-york-state-comptroller-thomas-p-dinapoli-statement-senate-republican-health-care-billOpinion 2008-6
… upon retirement of the accumulated, unused vacation leave for the next subordinate officer in a village police … upon retirement of accumulated, unused vacation leave for the police commissioner must be increased by the same … received by the next subordinate officer. December 26, 2008 Gerard Fishberg, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Tier 2, 3, 5 and 6 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit in almost all cases. Death benefit two is equal to your salary multiplied by your years of service, not to exceed three years of salary. For example, if you die … of service, your beneficiary would receive a benefit equal to one year of your salary; if you die after two years, your …
https://www.osc.ny.gov/retirement/publications/1511/tier-2-3-5-and-6-death-benefitsOpinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT … 275: Pursuant to County Law, §215, real property acquired for a county sewer district, that is no longer needed for …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… Corporation’s management made key financial decisions with little or no oversight by the Board. Moreover, the Board …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementOpinion 92-45
… SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance Service (no … A fee may not be imposed for the services of an emergency rescue and first aid squad of a fire district fire … Whether the emergency rescue and first aid squad of a fire district fire department …
https://www.osc.ny.gov/legal-opinions/opinion-92-45