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Opinion 95-13
… which has excess proceeds of outstanding bonds issued for a completed capital project must retain these proceeds for the payment of principal and interest on the bonds, … a "call" provision. These excess proceeds may not be used for any other school district purpose. You ask whether excess …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 94-8
… FIRE DISTRICTS -- Deputy Treasurer (qualifications for office) PUBLIC OFFICERS AND EMPLOYEES -- Deputy (need to meet qualification for principal office) - - Eligibility (deputy fire district … LAW, §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire district, an …
https://www.osc.ny.gov/legal-opinions/opinion-94-8XIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… on submitting Travel and Expense reimbursement requests for inactive employees for expenses that were incurred during the employee’s State … Search By function to identify the employee using the Last Name or Employee ID. Once the EDA locates the correct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesDiNapoli: Read Fine Print on Your Holiday Gift Cards
… money could eventually get turned over to his Office of Unclaimed Funds. “After the holidays, it’s easy to lose track of your … help recover any unused balance if it’s reported to us as unclaimed funds. It is important not to wait too long to …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsWeekly Investment Plan
… Plan Calculator Weekly Investment Age $5 $10 $25 $50 $75 $100 18 103,716 207,431 518,578 1,037,157 1,555,735 …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planDo We have Your Money? Nearly $200 Million Returned to New York State Residents This Year
… search for lost and forgotten money, also known as unclaimed funds. DiNapoli oversees 31 million unclaimed funds accounts …
https://www.osc.ny.gov/press/releases/2015/06/do-we-have-your-money-nearly-200-million-returned-new-york-state-residents-yearHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… tax proceeds? Audit Period January 1, 2023 – February 20, 2025 Understanding the Program In accordance with New York State Insurance Law (Insurance Law), FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Steven G. James today announced that Patricia Chatley, 61, of Nunda, New York, pleaded guilty to stealing more than … system from fraud.” Williams said, “Concealing the death of a family member for personal financial gain is beyond … mother worked for the Livingston County Department of Social Services and retired in 1994. Upon her retirement, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionChurchville-Chili Central School District – Procurement (2025M-18)
… contracts, totaling approximately $4 million, through a group purchasing agency (GPO), District officials reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Opinion 2001-15
… when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- … district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 88-78
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … procedural requirements of article 3 of the Municipal Home Rule Law (§§20, et seq .) must be followed. Pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 97-4
… of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is … chapter 796 provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … may use foreign fire insurance tax moneys to provide for the care and relief of the firefighter and his or her …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 95-27
… of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments) SCHOOL DISTRICTS -- Powers and … of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 96-10
… unexpended balance of a capital reserve fund established for the acquisition of new equipment into the general fund. … or specific item or items, of equipment. A resolution for the establishment of a capital reserve fund to finance … use of the unexpended balance of a capital reserve fund for the acquisition of equipment, subdivision 8 of section …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 2001-10
… a town may be paid unless an itemized voucher therefor is presented, audited and allowed. The voucher must be … as the case may be, to ascertain whether each claim is a proper town charge (Town Law §§118, 119[1]; see also, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10State Agencies Bulletin No. 886
… Purpose To inform agencies of the process for reporting line number changes and to describe how account … page, insert a row and enter the effective date (3/26/09 for Institution or 4/2/09 for Administration). Enter the appropriate line number. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/886-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2009State Agencies Bulletin No. 1057
… line number changes, use LNR (Line Item Realignment); do not use MOV. Upon approval by NYSTEP, agencies must then … for the Incumbent on the effective date mentioned above. Do you want to continue?” Click “Yes” and save the page. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1057-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2011State Agencies Bulletin No. 801
… Purpose To inform agencies of the process for reporting line number changes and to describe how account … page, insert a row and enter the effective date (3/27/08 for Institution or 4/3/08 for Administration). Enter the appropriate line number. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/801-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2008DiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… company located in Rochester, has generated an estimated $6.7 million return, nearly four times the initial investment, … companies. “The success of the 5LINX investment is another example of how the In-State Private Equity Program … in 2009. “5LINX represents another great example of what can happen when you connect a talented group of founders …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundOpinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by the certifying agency will be met." (18 NYCRR §443.3[i]). In addition, authorized agencies are required to seek to …
https://www.osc.ny.gov/legal-opinions/opinion-88-4