Search

Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)

… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9

Schenectady County – Investment Program (2025M-5)

… had an interest rate of 0.4 percent which was seven times lower than the interest rate (monthly average 2.8 … to Article V, Section 1 of the State Constitution and New York State Office of the State Comptroller’s (OSC) authority …

https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5

Opinion 99-14

… in the opinion. PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC … by the contractor of underground tanks constitutes a contract for public work) -- Bidding Monetary Threshold … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter …

https://www.osc.ny.gov/legal-opinions/opinion-99-14

Opinion 98-7

… Jacket for L 1985, ch 689, letter from Senator Levy to Gerald Crotty dated July 17, 1985; Budget Report on Bills …

https://www.osc.ny.gov/legal-opinions/opinion-98-7

Opinion 98-12

… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …

https://www.osc.ny.gov/legal-opinions/opinion-98-12

Opinion 92-56

Whether the Town of Fallsburg pursuant to chapter 791 of the laws of 1972 may pay its town manager a flat monthly fee as an allowance for use of his own automobile on official business

https://www.osc.ny.gov/legal-opinions/opinion-92-56

Opinion 91-45

… 386 NYS2d 984; see Hiscox v Holmes , 237 App Div 240, 260 NYS 667; Carlisle v Burke , 82 Misc 282, 144 NYS 163). Similarly, the highway superintendent may not …

https://www.osc.ny.gov/legal-opinions/opinion-91-45

Opinion 2002-9

… through use of the bidding process (see, e.g., 1978 NYS Legislative Annual, p 197). Although section 120-w does …

https://www.osc.ny.gov/legal-opinions/opinion-2002-9

Opinion 90-37

… This opinion represents the views of the Office of the State Comptroller at the time it was … p 140 and citations therein). In describing a municipality's responsibility when selling unneeded real property when … Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …

https://www.osc.ny.gov/legal-opinions/opinion-90-37

Opinion 2010-3

Whether a fire protection contract between an incorporated fire company and a town on behalf of a fire district is subject to referendum requirements

https://www.osc.ny.gov/legal-opinions/opinion-2010-3

Opinion 88-1

… in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. Postal Service); (necessity of special act … unneeded if the village were to coincidentally acquire an equivalent parcel to replace the parcel conveyed so that the … 66 NY2d 833, 498 NYS2d 364; Brooklyn Park v Armstrong , 45 NY 234; Gerwitz v City of Long Beach , 69 Misc 2d 763, 330 …

https://www.osc.ny.gov/legal-opinions/opinion-88-1

Opinion 88-66

… This opinion represents the views of the Office of the State Comptroller at the time … school district and receives adequate consideration. This is in reply to your letter concerning the ability of a city … without consideration and, if consideration is required, what constitutes appropriate consideration. Article VIII, §1 …

https://www.osc.ny.gov/legal-opinions/opinion-88-66

Opinion 90-32

… discussed in the opinion. REFERENDUM -- Mandatory (need for upon construction of building for highway department purposes) -- … No. 70-212, unreported, pertaining to the expenditure of money for a combination town hall/highway garage). Therefore, …

https://www.osc.ny.gov/legal-opinions/opinion-90-32

Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process

… expenses and reimbursement for meals or other food served at meetings. Was the purchase made by using a State, county …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditing

Opinion 89-34

… Russia , 257 AD 703, 15 NYS2d 415, revd on other grnds 283 NY 272; 1980 Opns St Comp No. 80-141, unreported). Further, … town and not arbitrarily, wastefully or negligently (see Gardner v Town of Cameron , 155 AD 750, 140 NYS 634, affd 215 NY 682), we have expressed the opinion that a town board, …

https://www.osc.ny.gov/legal-opinions/opinion-89-34

Opinion 91-27

… bear on the issues discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL LAWS -- Real Property (authority of county to supersede sale and …

https://www.osc.ny.gov/legal-opinions/opinion-91-27

Opinion 89-18

… made to an assessor as reimbursement for lost wages. You ask whether a town may reimburse a town assessor for … the New York State Board of Equalization and Assessment. You indicate that the chairman of the board of assessors has, … attendance at two training schools during 1987. Therefore, you also ask, if the payment by the town to the chairman was …

https://www.osc.ny.gov/legal-opinions/opinion-89-18

X.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management

… or services to New York State must be registered in the Statewide Vendor File. This Subsection provides the agency with … or entities in the Statewide Vendor File add a significant number of vendors at one time resolve various issues which …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registration