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Opinion 93-10
… authorizing certain offices to close on the day before a holiday which falls on a Saturday). General Construction Law, §24, which defines the term "public holiday", provides that "[t]he term public holiday includes ... the fourth Thursday in November, known …
https://www.osc.ny.gov/legal-opinions/opinion-93-10DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… said DiNapoli. “Any violation of the public’s trust for personal gain is unacceptable. Thanks to our partnership with … to the “Snowdrifters Club” by depositing them into his own personal bank account. He also transferred over $3,000 in funds from the club’s account to his personal account and wrote a $3,500 Snowdrifters’ check to …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitIX.6.D HHS Payment Management System – IX. Federal Grants
… agencies that no additional costs should be charged to this project unless the federal agency approves an award date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Degree, two counts of Forgery in the Second Degree and Official Misconduct in Cattaraugus Court. Gaylor Jr. is accused of paying his personal credit … and pay for personal expenses. Gaylor Jr. is due back in court on February 14. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… issues. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway was charged this week with grand … Former Town of Perry Ambulance Service Business Manager Darcy J Conaway was charged this week with grand …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… the Crown Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The … the Crown Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Jay Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … Upper Jay Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fDiNapoli: Brooklyn Leads NYC’s Economic Recovery
… Brooklyn’s economy is showing signs of recovery that outpace … State Comptroller Thomas P. DiNapoli. “The pandemic halted Brooklyn’s booming economy in 2020 and exacerbated some … said. “As the economy has gradually improved, however, Brooklyn is showing a return to its pre-pandemic job growth. …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-brooklyn-leads-nycs-economic-recoveryDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… pandemic, one of three states that continues to carry a balance. As DiNapoli has previously reported , federal and … risen and federal taxes will continue to rise until this balance is repaid. Employers will also continue to be subject …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersComptroller DiNapoli Statement on Rosh Hashanah
… is a time of sweetness and joy, and I would like to take this opportunity to wish all of my friends in the Jewish …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahState Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… provide resources. I hope that the new laws recommended by my office are helping communities pay storm expenses. Whether … contracts or report on recovery funds spent by the state, my office will continue to assist so that we can rebuild our state and make sure the money is spent appropriately.” …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryOpinion 2005-7
… -- Water Supply (service to users located outside a water district) WATER RENTS -- Collection (by bank or trust … -- Water Supply (service to users located outside a water district) GENERAL MUNICIPAL LAW §99-t; TOWN LAW §198(3)(b); … transfer, of water rents imposed on behalf of a town water district. (2) A town water district may provide service to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 88-7
… This opinion represents the views of the Office of the State … p 315 (File No. 3046) reflects the current position of this Office. That opinion concluded that, where surplus bond … bond proceeds are also available for that purpose. In this regard, we point out that Town Law, §112(1), which is …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 93-21
… This opinion represents the views of the Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 98-7
… system) FIRE DISTRICTS -- Apparatus and Equipment (capital reserve fund to replace chiefs' cars) -- Appropriations and … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by fire district to replace chiefs' cars); (creation of by fire district to acquire traffic signal control system); …
https://www.osc.ny.gov/legal-opinions/opinion-98-7The Survivor’s Benefit Program for New York State Employees
… employee. You may be eligible even if you are not a member of the New York State Employees’ Retirement System (ERS), the … is eligible to receive this benefit if, at the time of your death, you were a full-time employee or officer of New York State whose regularly scheduled work week equaled …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesOpinion 2000-23
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional … the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Employers
… Information and resources for participating employers of the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/employersIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… NYC, as prescribed in Article 29B of the Tax Law. 30333 Cannabis Excise Tax Tax imposed on gross receipts from the sale of medical cannabis as prescribed in Article 20B and adult-use cannabis for distributers and retail customers as prescribed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxes