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Opinion 2007-2
… of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: Counties may, but are … pursuant to a provision of law, including the expenses of election inspectors and expenses relating to the repair and … Whether amendments made to the Election Law require or permit the chargeback of election …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New York State Comptroller Thomas P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. … and New York is one of a handful of states that offer state tax relief. Contributions made by December 31 can …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards … funds. Money from unused gift cards issued by New York businesses is turned over to the State Comptroller's … New York State Comptroller Thomas P DiNapoli is urging New …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonJune 2002: GASB Statement 34
… This project culminated in June 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - … and Local Governments. Major changes required by GASB Statement 34 include: Government- Wide Reporting Focus on … information (Management Discussion and Analysis) GASB Statement 34 will be effective in three phases depending on …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Opinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32DiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Office of Inspector General, Northeast Region, Brian C. Gallagher for their partnership in protecting …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… District Attorney Ashley Williams and New York State Police Superintendent Steven G. James today announced that … guilty to stealing more than $25,000 in New York state pension payments made to her deceased mother. “Ms. Chatley … to District Attorney Williams and the New York State Police, she is being held accountable for her crime. My …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionOpinion 89-37
… AND REGULATORY POWERS -- Pawnbrokers (authority to license) GENERAL BUSINESS LAW, §§40, 52, 53: A license must be obtained from the the local government in … note subdivision e to the effect that the obtaining of a license from the applicable local governing body precedes the …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 91-54
… ART XVI, §1; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8): In the absence of State legislative authority, a village … NYS2d 384; see also Municipal Home Rule Law, §10[1][ii][a][8], authorizing local governments to adopt and amend local …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 93-18
… issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances requiring referendum … a fire protection district in the town. The authority and procedures for establishing a service award program are …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 94-8
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Deputy Treasurer … treasurer) TOWN LAW, §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a … or inability to act of the treasurer, or during a vacancy in the office of treasurer, the deputy is vested with all of …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Opinion 91-4
… the conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire … whether fire apparatus of a village could be transferred, for nominal or no consideration, to a newly-formed joint fire … authorize the transfer of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 95-13
… ask whether excess proceeds of outstanding bonds issued by a school district for a capital project which has been … deposit and use of proceeds from the sale of bonds issued by a school district. Paragraph a of section 165.00 provides … on the bonds under certain circumstances). Moreover, by its express terms, this requirement is applicable to …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 2000 - 13
… TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless … in the original company. You ask whether a member of a volunteer fire company of a fire district fire department who seeks membership in a second volunteer company is automatically deemed to have vacated his …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli: Read Fine Print on Your Holiday Gift Cards
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print for details about fees and expiration … still ask whether fees apply. DiNapoli reminds New Yorkers to spend the gift cards in a timely fashion. If not, the money could eventually get turned over to his Office of Unclaimed Funds. “After the holidays, it’s …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… employee’s SFS user account and remove the employee’s SFS access when the employee no longer needs access to perform their role. Access should be removed no later than the employee’s last …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesDo We have Your Money? Nearly $200 Million Returned to New York State Residents This Year
… hosted by Senator David Valesky Southwest Community Center 401 South Avenue Syracuse, New York Onondaga Adirondack … New York Westchester New York City June 3 10:00am-5:00pm East Harlem Expo 448 East 116th Street New York, New York New York June 3 …
https://www.osc.ny.gov/press/releases/2015/06/do-we-have-your-money-nearly-200-million-returned-new-york-state-residents-yearWeekly Investment Plan
… Start saving for retirement Examples show a weekly investment amount and how large your retirement …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planEmployer E-News Archive — 2024
… For the latest retirement news and information, subscribe to E-News … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Town of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … policies and procedures for procuring goods and services that are not subject to competitive bidding, such as … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58