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Opinion 94-5
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Home Rule Law, §10[1][ii][d][3][4]; see 1992 Opns St Comp No. 92-56, p 134). The conclusion that section 116(13) … abuse at the expense of town taxpayers" (1980 Veto Message No. 93). The 1982 amendment, which eliminated the reference …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 94-4
… of the potential for theft or misuse, the use of signature stamps should be carefully monitored at the local level. The … town should establish internal controls to ensure that the stamps are accessible only by appropriate officers and for …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … improve a street, highway, private road or right-of-way. When the improvement is initiated by the town board, the … the improvement (cf. Town Law, §§191, 192, 209-e). We do not believe the Legislature intended such a result. We …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 89-2
… by or under the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 89-48
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 37 of the Lien Law, a developer was directed by the Supreme Court to execute the bonds, as principal, to the … the Lien Law addresses how these bonds are to be indexed. Specifically, it states that: (10) The county clerk of each …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 89-44
… COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, §§3-301(2)(a), … whether or not they received moneys during the month for which they are reporting. You ask if acting village … Justice Court Fund of the Office of the State Comptroller for those months during which they did not preside as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-44DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… asking: “What knowledge, skills, and/or experiences do you think are important for all students to have by the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… control and cost tracking purposes. Activities are used to track major project phases, tasks or programs within a … Name Enter the Activity Name. This field can be used to add any additional information to the Project ID. If NEXT … created activity to the Customer Contract. Instructions on how to add an activity to a Contract Line using the Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesXI.18.E Public Officers Law – XI. Procurement and Contract Management
… generally available to the public; and rendering services for compensation, in relation to any case, proceeding, … former agency/authority. Under the special two-year bar for Executive Chamber employees, former Executive Chamber … their former agency/authority or receiving compensation for services regarding any transaction with respect to which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawIX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… also provide an expected timeline for receipt of the new award. Upon creation of the project, agencies can create …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… money. Your travel and conference policy should clearly state that personal travel expenses (incurred before, during …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… is a contract let by the Office of General Services (OGS) for use by State agencies and other authorized users. State … can be found on the OGS website . Agency instructions for purchasing from centralized contracts are provided by OGS … in the centralized contract. OSC approval is required for purchase orders and contracts valued at over $200,000 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … the 410 (33 percent) water outlets we identified at select areas, that students, staff and the public may have access to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Avoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 98 of the 303 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … the 146 (43 percent) water outlets we identified in select areas, that students, staff and the public may have access to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 20 water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… – pdf] Audit Objective Did Ravena Coeymans Selkirk Central School District (District) officials identify, report and … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andOpinion 99-5
… library system) EDUCATION LAW, §§255, 256, 259: A school district may enter into a contract pursuant to … be provided to residents of the school district by the member libraries of the cooperative library system. The … upon the municipal or district bodies . . . which agree to make payment and shall be paid directly to the treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 91-40
… employee's first 30 calendar days of ordered military duty do not include at least 22 working days, the employee is … employee's first 30 calendar days of ordered military duty do not include at least 22 working days, the employee is … to use their days off for military duty if the regulations do not conflict with section 242 and do not have the effect …
https://www.osc.ny.gov/legal-opinions/opinion-91-40