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Opinion 90-47
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … was commenced, while the superintendent was in office. At all times relevant to this inquiry, the town had in effect … a municipal officer may not retain private counsel at municipal expense without prior express authority such as …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 88-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Despite Progress, Pay Gap for Women Persists
… Workers by Sex and Female-to-Male Earnings Ratio: 1960 to 2020. 2 U.S. Census Bureau, 2019 American Community …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsOpinion 88-64
… St Comp, No. 87-33, p 52; 1987 Opns St Comp, No. 87-8, p 14; 1985 Opns St Comp, No. 85-13, p 15; 1984 Opns St Comp, … be incidental to the project (see Public Housing Law, §3[14]). In Borek v Golder , supra , the court held that Public …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 95-8
… which provide for the disposition of property obtained from successful civil forfeiture actions. Specifically, you …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… applications. Develop the required cost-benefit analysis for each project it evaluated and approved. Cumulatively …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringOpinion 98-3
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to … and comptroller would have a prohibited interest in contracts between the town and the partnership, unless an …
https://www.osc.ny.gov/legal-opinions/opinion-98-3DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… New York State Comptroller Thomas P. DiNapoli today released … programs and highlights recommendations for improving New York’s well-intentioned efforts. Years of declining … have created an urgent need for affordable housing in New York. In 2012, more than 3 million households were at or …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsOpinion 94-15
… funds must be determined by local officials. You ask whether extraclassroom activity funds and "endowment" … by, a bank or trust company located and authorized to do business in this State (see also Education Law, §§1604-a, … also authorizes investments in obligations of the United States of America, obligations guaranteed by agencies of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 88-68
… (application for subdivision approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application … a "contract" with the meaning of General Municipal Law, §800(2), and, even if it does, it is not clear whether … applicant, express or implied, whereby he may receive any payment or other benefit, whether or not for services …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 99-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance … equated to the period of probable usefulness prescribed in Local Finance Law, §11.00(a) for obligations issued for … Questions concerning the applicability or meaning and intent of these regulations should be directed to …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 94-9
… the county as official newspapers for the publication of all local laws, notices and other matters required by law to …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 88-22
… the possibility of obtaining state and federal aid for a sewer district project may not be included as part of the … lands for certain other purposes than a project which does not (see 40 CFR 35.2030). You ask if, under these … St Comp, 1977, p 130). It has been held, however, that when park property is held in trust for the public at large, …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 98-13
… Section 253(1) of the Education Law similarly states that all provisions of section 253 through 271 of the Education …
https://www.osc.ny.gov/legal-opinions/opinion-98-13DiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 … followed by Poughkeepsie-Newburgh-Middletown (315) and Rochester (303) metropolitan areas. “In the midst of the … identity theft last year,” said DiNapoli. “Even when there’s no money stolen, resolving the consequences of stolen …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Opinion 91-1
… LOCAL LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption … COOPERATION -- Competitive Bidding (cooperative bidding for public work) PUBLIC CONTRACTS -- Purchases Through County … intelligently calculate their bids ( In The Matter of the Application of Area Paving Corp. v Town of Mamaroneck , …
https://www.osc.ny.gov/legal-opinions/opinion-91-1DiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… Statistics (BLS) indicates consumer prices grew by 6.1% in the New York City Metropolitan Area in March 2022 compared to the same month … of prices, and the consumer response to these changes, is necessary to understand the state’s economic outlook and …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsDual Membership in NYSLRS – Divorce and Your Benefits
… a new DRO will be required. Rev. 2/23 … NYSLRS pensions are considered marital property and may be divided when a …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrs2022 Year in Review
… the Office of the State Comptrollers Achievements in 2022 …
https://www.osc.ny.gov/reports/2022-year-review