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Opinion 92-27
… assignment in that it is a revocable authorization and does not create any enforceable right in any third party (see … deductions for certain other purposes). Thus, section 93-b does not provide the requisite authority either. We have … written request by the officer or employee and that it does not create any enforceable right in any third party (see …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 91-21
… opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (administrator of estates - county chief fiscal officer's … to the contrary, each board of supervisors shall fix the salary of all officers paid from county funds, except the … percentages, emoluments or other form of compensation payable for services rendered in the performance of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 92-10
… in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer … You inquire about the period of time for which these funds must be held and the disposition of the funds upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… that she was building a state-of-the-art demonstration kitchen and making other capital improvements to a building … by Angeldocs. Instead, Ogundu received kickbacks on the kitchen project from a contractor and diverted other capital …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveOpinion 88-52
… to the sale. Article 18 of the General Municipal Law (§§800, et seq .) contains the provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in … a director, officer or employee (General Municipal Law, §800[3][c]). That interest is prohibited if the officer or …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 88-67
… will be paid to him personally, and not to the law firm. You ask whether, under these circumstances, the appointment … (see, e.g., Village Law, §§4-400, 4-412, 5-524). However, you have stated that it is proposed that the mayor's partner …
https://www.osc.ny.gov/legal-opinions/opinion-88-67DiNapoli: The State May Have Your Money
… office could be theirs. More than 30 million accounts are unclaimed in New York, some dating back to the 1940s. An … their name. It’s likely that some of the $12.5 billion in unclaimed funds belongs to you, a family member or friend,”said …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyAccounts Payable Advisory No. 37
… are appropriate and only legitimate expenses are paid for. However, some agencies have not reconciled their credit … you when reconciling the outstanding charges. References: For job aids and additional guidance, access SFS Secure . For information related to the reconciliation process, see: …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsOpinion 92-45
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … AND FIRST AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee … fire department may impose a fee on certain persons to whom they provide service. General Municipal Law, §209-b …
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 … is consistent with the local waterfront revitalization program. You ask whether a city may conduct an advisory …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 91-41
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Tax Limitation (authority by … tax increases is not one of the specific listed questions in Town Law, §81. Further, although Town Law, §81(1)(e) … tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Contract Advisory No. 31
… contract that require a specific mini-bid contract identification number SFS users will create a contract transaction in the … date the purchase order would be dispatched to the vendor. The Expire Date should be the last day of the fiscal …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsIT Security Fundamentals – Information Technology Governance
… submission. Having accurate and complete data is essential for good decision-making. What good is the information if it …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 million …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsProcurement and Contracting in New York
… questionnaire to expedite registering your business as a state vendor, review documentation requirements and bid … to raise concerns about State contract awards. Regulations made effective January 25, 2017, … Report and the Consultant Report. The 2024 report covers April 1, 2024 through March 31, 2025, and includes: Active …
https://www.osc.ny.gov/state-agencies/contractsFocus on Facts
… Audits of State Agencies and Public Authorities (January 2025) Health DOH, Use, Collection and Reporting of Infection … Rebate Agreement (February 2024) Mental Health: Inpatient Service Capacity (March 2024) The Growing Role of Counties in … 2024) Visit the reports page to view all reports. … A list of reports for Focus on Fact sheets …
https://www.osc.ny.gov/focus-onOpinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); … 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service credit after attaining the … however, to the extent that a service award is akin to a pension benefit (compare General Municipal Law §214[1] …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 89-32
… owns more than 5% of the stock. Even if the treasurer does not have a prohibited interest in the lease, the … she assumed office. You also state that the treasurer does not have the power or duty to negotiate, prepare, … however, we are advised that the county treasurer does not have the power or duty to negotiate, prepare, …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 2008-6
… leave payable upon retirement) GENERAL MUNICIPAL LAW § 207-m: If the calculation of the cash payment upon retirement … concerning the applicability of General Municipal Law § 207-m to the calculation of the cash value of the … You ask whether, pursuant to General Municipal Law § 207-m, the police commissioner is entitled, instead, to have …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 2005-3
… the pledge of the faith and credit of the district for the full performance of all obligations under the agreement 6 ; …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3