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Opinion 95-2
… television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon … a 5% franchise fee and the cable company has chosen to pass the amount of the fee along to its customers as a … concerning the ability of a cable television company to "pass through" a municipal franchise fee to its customers are …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… Retirement System $465,647, as part of his sentence today for defrauding the retirement system in a double-dipping … Shirley, was sentenced to execute a confession of judgment for the full restitution in Nassau County District Court Part 9P for his conviction of the crime of permitting falsification …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedOpinion 90-2
… -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to … by the town within which the village is located and which is supported by town-wide taxes, for library … by the town within which the village is located and which is funded by town-wide taxes. Section 256 of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 89-20
… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Accounts Payable Advisory No. 72
… Subject: Updated Guidance for Land Acquisition Payments Reference: … Chapter XII.6.B – Land Acquisition Payments has been updated to reflect how State agencies obtain the information … Updated Guidance for Land Acquisition Payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsDiNapoli Op Ed in Times Union
… are meant to help could be put in harm’s way. That is why my office has called on New York’s leaders to enact robust … In a recent audit that examined the state’s use of AI, my auditors found clear evidence that New York’s use of AI is … and using what they learn to drive improvements. My office will look at the AI systems used by state agencies …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli: NYC Department of Buildings Meets Critical Goals but Lags on Lower Priority Issues
… review milestones. For jobs submitted through its public portal, in 2025, the department completed its first plan …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-buildings-meets-critical-goals-lags-lower-priority-issuesOpinion 90-43
… or thereafter, it appears that such children now possess a claim against the municipality for these benefits, subject … legal obligation or in recognition of an equitably payable claim ( Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346; … affd 63 NY2d 857, 482 NYS2d 270). Thus, generally, where a claim is legally barred by the statute of limitations, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-43XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… the WCL, the Workers’ Compensation Board requires that a business seeking to enter into a State contract submit … Board website at: http://www.wcb.ny.gov/content/main/Employers/lp_permits-licenses-contracts.jsp OSC Review Except … administrator should contact [email protected] to get a copy of the form they can distribute to their members. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentOpinion 89-22
… to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, 1652-b, 1660, 1682, … traffic by means of "traffic-control signals" (see Vehicle and Traffic Law, §154) on highways outside of … which are not State highways maintained by the State (see Vehicle and Traffic Law, §§1660[a][5], 1684). Towns are also …
https://www.osc.ny.gov/legal-opinions/opinion-89-22DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… from gaming activities and problem gambling. “The lottery generates billions of dollars each year for New … for its budget and for localities through traditional lottery games, video lottery terminals (VLTs), racetrack wagering, casinos, sports …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli: MTA Weekend Ridership Recovery Outpaces Weekdays Across the Board
… weekends to meet the ongoing rise in demand. The authority can also work with its partners in government to address fare … on fare revenue, and focus on improvements in those areas where ridership recovery continues to fall short.” Overall … York Police Department, resulted in the rate dropping to an average of 46% in 2025. DiNapoli recommends the MTA …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-mta-weekend-ridership-recovery-outpaces-weekdays-across-boardOpinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-22
… discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer … (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A … consumer deposits at the rate fixed by the Public Service Commission. If the municipality in its discretion decides to …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Contract and Payment Actions in June
… Division of State Police $5.3 million with Compass Group USA, Inc. for food service at the New York State Police … York State Fairgrounds in Onondaga County. $4.8 million to El Sol Contracting ES II Enterprises JV for bridge repairs on … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data, including …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneAccounts Payable Advisory No. 20
… to facilitate OSC’s transaction approval. OSC’s Bureau of State Expenditures audits and processes Business Units’ … continue to retain hard copy originals as the documents of record unless certified to dispose of the originals by the New York State Archives. Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… again relied on WROTB management to monitor costs and present resolutions to amend the authorized costs when … also paid over $400,000 to two other law firms for general counsel duties and work on a lawsuit without receiving any … board approval. Key recommendations to management include: Present procurements exceeding $15,000 and payments in excess …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightState Contract and Payment Actions in October
… registered nurses, including $4.2 million with Cell Staff, LLC, $4.9 million with Flexibility & Co., LLC, and $7.2 million with Pinnacle Travel Staffing. $1.1 … Department $2.2 million with Transpo Bus Services, LLC for busing services for the Niagara Wheatfield School …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberOpinion 2024-1
… referred to as the “Bipartisan Infrastructure Law”, or “BIL”), 1 provided through EFC in the form of financing and … grant of authority, cities are empowered to “preserve and care for the safety, health…and general welfare of the … authority, cities are expressly empowered to preserve and care for the safety, health, and general welfare of the …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1City of Newburgh -- Budget Review (B18-6-12)
… and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City … annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The … reasonable. However, there were errors in the projections for expenditures that should be addressed prior to adoption …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12