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Opinion 88-62
Whether a town may establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and if so whether landfill fees imposed to defray the cost of closing and capping the landfill may be paid into that fund
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 90-47
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Legal … superintendent of highways for legal expenses incurred in defending a lawsuit brought against the town and the … interpreting local enactments. Rather, we believe the meaning and intent of such enactments must be determined, in …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Despite Progress, Pay Gap for Women Persists
… March 24, 2022 PDF Version Each March, the United States observes Women’s History Month to recognize … equal what men earned the previous year, typically falls. (In 2022, Equal Pay Day was on March 15.) In 2020, women …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsOpinion 88-64
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and … and dental benefits to its employees by participating in a self-insured plan operated jointly by the city for which the authority was established and the county in which the city is located. The question arises because of …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 95-8
… , 78 NY2d 117, 572 NYS2d 287). Although the County Law does not make specific reference to county police …
https://www.osc.ny.gov/legal-opinions/opinion-95-8State Comptroller DiNapoli Releases Audits
… agricultural products (e.g., milk, apples, squash) to populations in need through the state’s network of food … food banks, food pantries, soup kitchens) for distribution to people experiencing food insecurity. A prior audit, issued … in September 2023, found that both AGM and DOH needed to strengthen controls to ensure that only eligible products …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 98-3
… on the particular circumstances. It may be advisable for the supervisor to recuse himself or herself and abstain … which specifically relate to the town comptroller and for the town comptroller's audit function in connection with … record of the governing board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-98-3DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… New York State Homes and Community Renewal oversees all state housing and community renewal agencies, including …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… County Industrial Development Agency (CCIDA) Board of Directors (Board) evaluated projects prior to approval and … and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringOpinion 94-15
… standard for investing trust funds. 1 Pursuant to the authority of Education Law, §207, the Commissioner of …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was … been the position of this Office that such applications do not result in a section 800(2) contract with a … or employee is deemed to have an interest in the applicant when he, his spouse, or their brothers, sisters, parents, …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 99-10
… , 51 NY2d 426, 434 NYS2d 922; Cherey v City of Long Beach , 282 NY 382, 389, 390 at pps 386-8, discussing the …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 94-9
… required by law to be published. Although section 214 does not define the word "newspaper", the word is defined in …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 88-22
… , 53 Misc 2d 259, 278 NYS2d 527; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS2d 495, affd 45 AD2d 841, 358 …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 98-13
… section 253 through 271 of the Education Law relative to libraries shall apply equally to museums. Education Law, … library fund. Since the provisions relative to public libraries apply equally to museums, a town board, pursuant to … to or expenditures for free association or public libraries registered by the regents, and may contract with …
https://www.osc.ny.gov/legal-opinions/opinion-98-13DiNapoli: Identity Theft Cases Surged in New York in 2020
… effort. Often the pain is really felt later, when victims have trouble getting a job, renting an apartment, or getting … and for a variety of other purposes. Identity thefts have surged in New York over the past decade, but reported … billion in 2018. The U.S. Department of Justice’s data does not break down losses to identity theft by state, but …
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
… an increase of 1.6% or $376 million from 2023, according to a report released today by State Comptroller Thomas P. … of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in their communities,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Opinion 91-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to competitive bidding requirements. Neither a county nor any other local government may provide, by local law, an … to cooperatively bid contracts for public work or to have one municipality perform the competitive bidding …
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
… Recent data from the U.S. Bureau of Labor Statistics (BLS) indicates consumer prices grew by … year ago, driven by double-digit increases in the costs of energy and transportation. Despite lagging inflation … costs in the NYC metro area have grown most steeply for energy, transportation, recreation and food. While some …
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
… two distinct retirement systems: New York State and Local Employees’ Retirement System; and New York State and Local Police and Fire Retirement System. If a member has …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrs