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Opinion 2006-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … LOCAL LAWS -- Compensation (mid-term decrease for elected town officers) -- Referendum Requirements (mid-term salary … elected town officer, other than a town justice, during a term of office by local law subject to mandatory referendum. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 92-36
… in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less … et seq .) authorizes a county to institute an enhanced 911 (E911) system pilot project to be installed only within … municipal fathers have spent the money to upgrade their 911 service area should pay the surcharge". County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-12
… A disabled firefighter forfeits his or her entitlement to payments and benefits provided pursuant to General Municipal Law, §207-a upon becoming self-employed, … a disabled firefighter forfeits his or her entitlement to payments and benefits pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-12XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… when the vendor is: required to be licensed, certified or registered to practice their profession or occupation … Verifying vendor qualifications should typically be done by the contracting entity when awarding a contract, as … regulation of many other professions, including Armored Car or Security Guards, Real Estate Professionals and Private …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… The New York State Thruway Authority (Thruway) has proposed a multi-year schedule of systemwide toll increases to begin in 2024, but a new report from State Comptroller Thomas P. DiNapoli identifies concerns with the proposal and urges the Thruway to first improve its …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionOpinion 2005-9
… of the board of the component district. December 6, 2005 Douglas E. Libby, Esq., Counsel Sewanhaka Central High School …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-68
… OF INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest (application for subdivision approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application for subdivision approval constitutes a "contract" with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-68DiNapoli Report Examines Troubling Child Poverty Trends
… rate that is one of the worst in the nation and alarmingly high in some cities. “A staggering number of children live in … “Poverty across New York State remains unconscionably high, especially among our state’s youngest residents,” said … that fall behind in school are less likely to complete high school and college, making it hard to later become …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsHow to Report Days Worked – Legacy Reporting
… impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedTravel Advisory No. 13
… Updated IRS Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesOpinion 91-33
… that "moneys posted as cash bail is and shall remain the property of the person posting it unless forfeited to the … it is our opinion that, consistent with the traditional property doctrine that interest follows principal, any …
https://www.osc.ny.gov/legal-opinions/opinion-91-33List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… New York State General Obligation Bond and Note Transcript … List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of …
https://www.osc.ny.gov/help/foil/recordsOpinion 88-32
… in the opinion. TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town … TOWN LAW, §§30, 116(13): A town board may determine to place an advertisement in a newspaper for the purpose of … clerk. You have asked whether it is a proper town expense to publish an advertisement in a local newspaper stating the …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend district funds in …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… as pandemic aid has ended and costs continue to rise. Deep uncertainty surrounding tariffs, the economy and actions …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority to require referendum on establishment of service award program) FIRE PROTECTION … a town board is required to conduct a mandatory referendum on a proposal to establish a service award program selected …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Former Clerk Padded Her Pay With Town Funds
… in unauthorized payroll payments. Green also had the town pay back her loans from the state’s retirement system while … result of DiNapoli's partnership with the New York State Police and Essex County District Attorney Kristy Sprague. … District Attorney Kristy Sprague and the New York State Police for their work and partnership in combatting public …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… two recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate … for NYSHIP. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug coverage … $2.5 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOversight of Juvenile Justice Facilities (Follow-Up)
… care for physical health conditions (e.g., vision or dental issues, diabetes) or mental health concerns (e.g., …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPipeline Safety Oversight
… of pipeline safety in accordance with State regulations and federal performance standards. Our audit scope covered … 1, 2013 through October 21, 2015. Background The Pipelines and Hazardous Materials Safety Administration (PHMSA) within … To do this, it delegates some of its authority to states and provides partial reimbursement for the costs they incur. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversight