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DiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… of New Yorkers, whether it is providing shelter from the cold, a helpful hand or a voice when they don’t have one,” …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsOpinion 2005-6
… schools (funding a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private … Duties (authority to conduct a town program at a parochial school on the prevention of teen “bullying”) STATE … of teen “bullying” conducted and hosted by a parochial school in its auditorium. However, a town may contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Comptroller DiNapoli Releases Audits
… agricultural products (e.g., milk, apples, squash) to populations in need through the state’s network of food … and one was partially implemented. Office of Temporary and Disability Assistance – Oversight of Homeless Shelters … campuses. The Americans with Disabilities Act prohibits discrimination on the basis of disability by public entities, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 2000-14
Whether a school district pursuant to a collective bargaining agreement may make annual payments into a tax deferred annuity program for its teachers
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county … unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan participants on the basis of full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Police Property Room Inventory (2014-MS-4)
… have established appropriate controls over property room inventory for the period January 1, 2012 through … for controlling property. Monitor activity in the property room. Improve the inventory tracking and disposal process by … Police Property Room Inventory 2014MS4 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Opinion 88-30
… You ask whether, under these circumstances, the town can require the property owner to connect to the water … 251, 239 NYS2d 473). Whether in this instance the town can justify the exercise of its police powers to compel the … Whether the town can require the property owner to connect to the water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 91-1
… cooperatively bid contracts for public work or to have one municipality perform the competitive bidding procedures for … 922; 1987 Opns St Comp No. 87-46, p 70; L 1953, ch 861; Memorandum to Governor re: L 1953, ch 861, Department of … of the municipalities (see Bana Electric v Board of Education , 22 Misc 2d 956, 194 NYS2d 957; Fonseca v Board of …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Opinion 88-27
… fire department) GENERAL MUNICIPAL LAW, §207-a: A village which has terminated its paid fire department is still … voluntary agreement to the contrary. You ask if a village which has terminated its paid fire department is still … Whether a village which has terminated its paid fire department is still …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2001-2
… upon accumulation of points in another category) GENERAL MUNICIPAL LAW §217(c): (1) A service award program sponsor … 217(c) of article 11-A (§214 et seq .) of the General Municipal Law ("GML"), for point accumulation under a service … requirements of participation" relates to the age and length of service requirements for participation in the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5State Comptroller DiNapoli Releases Audits
… Programs (2024-S-36) State University of New York (SUNY) Study Abroad Programs (SAPs) include exchange, … non-exchange, and faculty-led programs that allow SUNY students the opportunity to participate in educational opportunities globally. The SUNY Office of Global Affairs (SUNY OGA) is responsible for …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsOpinion 2000-4
… of the Retirement and Social Security Law, concerning the re-employment of retirees, defines "retired person" as "a … retirement system. 3 We note that in the case of In re City of Plattsburgh , 250 AD2d 327, 681 NYS2d 649 lv … Village of Lynbrook , supra and the holding in In re City of Plattsburgh , supra , as discussed herein. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Opinion 89-51
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (additional … services of private contractors); (cost of VFBL insurance) FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (additional payments for the … the town is authorized to make payments to the volunteer fire company in addition to the annual sum specified in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 97-14
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy … the members of each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to … Whether foreign fire insurance tax moneys may be used by a vol fire dept to …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… prohibit Medicaid payment of procedures and supplies to treat ED for registered sex offenders. Key Findings Medicaid … of $933,594 for drugs, procedures, and supplies to treat ED. Of that, Medicaid paid $63,301 for 47 sex offenders … payments for ED drugs that are approved to also treat other medical conditions (primarily benign prostatic …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andEligibility, the Benefit and Filing – Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at … of service credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early … at least five years of service credit. You are eligible to retire with full benefits at age 62, or may choose early …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingOpinion 2002-17
… CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by construction manager who is also a prime contractor) -- Separate … requirements of General Municipal Law §103 (1980 Opns St Comp No. 80-5, p 2). Such services, however, would be subject …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 92-18
… §§81[1][h], 220[5], 221: A town which provides solid waste disposal facilities as a town-wide function and has enacted … difference between the actual per ton cost of solid waste disposal facilities and the revenue realized by way of … impose an ad valorem assessment for all garbage collection disposal services and that the third imposes a "flat" …
https://www.osc.ny.gov/legal-opinions/opinion-92-18