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Opinion 93-13
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 2000-1
… provide legal counsel for a municipal officer or employee who is charged with a criminal offense arising out of the … to provide legal counsel to a village officer or employee who is charged with a criminal offense arising out of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-54
… resolution of a town board consolidating special districts only becomes effective after the period for filing a petition … becomes effective, the consolidation is contingent only upon the passage of time. Under these circumstances, …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). … issued on September 24, 2010, examined whether selected home health care providers properly used Medicaid funds for … 2006 through 2011, to organizations that provide certain home health care services to Medicaid recipients. The …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followOpinion 98-3
… -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL … 805-a: The appointment of the town supervisor's business partner to the office of town comptroller, by itself, does … the office of town comptroller if he or she is a business partner of the town supervisor. You state that the town has …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 97-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been … court and trust fund and which have been held beyond the five year dormancy period set forth in Abandoned Property …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 94-16
… LAW, §§800(3), 802(2)(a), 803, 883: An individual who is a member of the governing board and treasurer of an … conflict of interest solely because an individual who is a member of the governing board of an industrial … under the contract; or (c) appoint an officer or employee who has any such powers or duties. Section 801 further states …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Estimated Invoice
… invoice in November.) Viewing Your Estimated Invoice Sign in to Retirement Online. From Account Homepage, click … NYSLRS employers with the billing security role can sign in to Retirement Online to view their estimated invoice …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceOpinion 90-18
… -- Contracts Requiring Competitive Bidding (purchase of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no … solely on the fact that the commodities purchased are medical supplies. You ask whether the purchase of medical supplies by a county department of health is subject …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 2000-18
… least sixty percent of the governing board of a "political subdivision" having "control of the fire departments and fire … referendum of the eligible voters within such political subdivision to determine whether the governing board shall … program for the volunteer firefighters of the political subdivision. For this purpose, the term "political …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18DiNapoli Announces State Contract and Payment Actions for August 2015
… his office approved 1,821 contracts valued at $1.9 billion and approved 1.7 million payments worth $8.5 billion in August. His office also rejected 191 contracts and related transactions valued at $713 million and nearly 1,600 payments valued at $61.6 million due to …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015Opinion 97-2
… corporation may participate in cooperation agreements only for the performance of those functions which it is … in a local health insurance plan under section 92-a, but only if the "total cost of participation" is borne by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Village of Leicester – Financial Management (2025M-7)
… fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s … the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s budget appropriations for the general …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Overtime Limits for Tier 5
… Overview For members of Tier 5, the New York State Retirement and Social Security Law limits the amount of overtime pay included in the calculation of your final average earnings (FAE) , which is used to … For Tier 5 members the amount of overtime included in the calculation of your final average …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Opinion 93-24
… 55). In furtherance of these purposes, fire districts have only those powers expressly granted by statute and …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 2006-4
… a letter dated after the enactment of chapter 615 from Senator Farley, who was the Senate sponsor of S. 7160, which … of 2002, is consistent with the conclusion reached herein. Senator Farley stated, inter alia, that: The third change we … 186, 524 NYS2d 409, footnote 4; Matter of Delmar Box , 309 NY 60, 67; see also Pena v Robles , 2006 NY Slip Op 51020U, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Opinion 94-18
… for the members of a village volunteer fire department to form a not-for-profit corporation constituting the … for the members of a village volunteer fire department to form a notforprofit corporation constituting the incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-94-18DiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… Police Superintendent Steven G. James announced the arrest of a former Troy Housing Authority information technology (IT) employee for the alleged theft of $7,089 in wages. Marsden Chen is accused of running his … Police Superintendent Steven G James announced the arrest of a former Troy Housing Authority information technology IT …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingState Comptroller DiNapoli Releases Audits
… is generally meeting its obligations for ensuring that grant funds are appropriately allocated, auditors did … The Port Authority follows an Administrative Instruction (AI) that governs the disposition of real property, but the AI … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsOpinion 97-5
… may construct a private road leading from a village street into property of a not-for-profit corporation, with … that the road remain private and not become a village street. Village Law, §6-622 provides that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and …
https://www.osc.ny.gov/legal-opinions/opinion-97-5