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Opinion 89-34
… -- Powers and Duties (authority to investigate misuse of highway equipment and discipline highway department employees); (authority to direct rescission of highway superintendent's appointment of deputy highway … is authorized to make inquiry into the activities of town highway department laborers suspected of using town vehicles …
https://www.osc.ny.gov/legal-opinions/opinion-89-34State Agencies Bulletin No. 1413
… Insurance, established for members of New York State Law Enforcement Officers Union, Council 82. Affected … Insurance established for members of New York State Law Enforcement Officers Union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1413-new-deduction-code-555-council-82-voluntary-insuranceOpinion 95-2
… LAW, §§818, 819: The amount billed by a cable television company to a municipal housing authority as a "pass through" … to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the …
https://www.osc.ny.gov/legal-opinions/opinion-95-2State Agencies Bulletin No. P-982
Cancellation of Retirement Information for Retirees Returning to Employment with NYS Under Sec 21/212 Ret & SS Law
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-982.pdfOpinion 92-45
… services of an emergency rescue and first aid squad of a fire district fire department. You ask whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain … Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-45XVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… In 1990, the US Congress enacted legislation (§1405(a) of Public Law 101-510 amended 31 USC §§1551-1557) which … and cancel any remaining balances by September 30th of the 5th year after the period of availability began. … In 1990 the US Congress enacted legislation 1405a of Public Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderOpinion 89-39
… and duties exception); (contracts entered into prior to election to office) GENERAL MUNICIPAL LAW, §§800[3], 801, 802[1][b], … have a prohibited conflict of interest if the town were to purchase insurance coverage from an insurance agency with … have a prohibited conflict of interest if the town were to purchase insurance coverage from an insurance agency with …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 2003-4
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App … (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, … Volunteer Firefighters' Benefit Law, §5[1]; 2000 Opns St Comp No. 2000-20, p 53; 1992 Opns St Comp No. 92-41, p …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4DiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… “Sciacca allegedly forged documents in an attempt to scam the pension system of over $157,000,” DiNapoli said. “I …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemOpinion 96 - 14
… et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees, … and employees of a county community college are considered to be county officers and employees (see, e.g., 1988 Opns St … p 105; 1987 Opns St Comp No. 87-75, p 111). Pursuant to General Municipal Law, §800(3), a municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 96-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a prohibited COI exists if the contract enters a competitive bidding process and the cost of the review and planning is charged as a fee to applicants …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 2001-5
… §91(1): A fire district may offer a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and misdemeanors directly connected to vandalism … You ask whether a fire district may offer a reward for information leading to the conviction of the persons …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 94 - 23
… (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district … proposed extension is upon petition pursuant to Town Law, §170(1), the town board of the town in which the extension is … petition and by board motion pursuant to Town Law, §170(2), joint action by both town boards is necessary. If the …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 2001-15
… a service contract may, subject to mandatory referendum, sell the service contract to the town in which the district … on the same subject (see Federal Ins. Company v State Tax Comm . 146 AD2d 888, 890, 536 NYS2d 595, 596; see gen. … board of a district may, subject to mandatory referendum, sell all of the "property and facilities" of a district to a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15DiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… The two principles of Phinaliz Communications LLC, Philip Mtui … The two principles of Phinaliz Communications LLC Philip Mtui and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeTown of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 91-20
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to collect from insurance companies) FEES -- Collection of (ambulance service fees from insurance companies) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-202022 Year in Review
… Celebrating the Office of the State Comptrollers Achievements in 2022 …
https://www.osc.ny.gov/reports/2022-year-reviewInvesting in New York
… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other … (as of March 31, 2025) $1.9 billion invested in 600 New York State companies (as of March 31, 2025) Over $650 … (518) 375-8324 Email: [email protected] New York Credit Small Business Investment Company Fund (SBIC) …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkDual Membership in NYSLRS – Divorce and Your Benefits
… Local Police and Fire Retirement System. If a member has a membership in one of the above Systems, the Domestic … and Local Retirement System” regardless of the system membership. If a member has dual membership and is eligible to receive pension benefits from …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrs