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Opinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … , 74 NY2d 372, 547 NYS2d 627). The intent to pre-empt need not be express, but may be implied from a declaration of …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 92-27
… also Diehl v Sheehan , 233 AD 258, 251 NYS 254 affd 258 NY 624; Sacks v Neptune Meter Co. , 144 Misc 70, 258 NYS 254 … with constitutional equal protection guarantees (NY Const, art 1, §11; Federal Constitution, 14th amendment; …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 92-10
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 91-21
… to the contrary, each board of supervisors shall fix the salary of all officers paid from county funds, except the members of the judiciary. Such salary shall be in lieu of all fees, percentages, emoluments … the commissions otherwise due under SCPA, §1219 would not run to the benefit of the county, a county chief fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 2003-6
… 2003 Vincent J. Rossi, Jr., Esq., Town Attorney Town of New Hartford 1 For purposes of this inquiry, we assume the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as outlined above with respect to transfers … improvement district]; RPTL § 467-e [authorizing the City of New York to adopt local laws to grant cash rebates of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 88-52
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 88-67
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… Thomas P. DiNapoli, Attorney General Eric T. Schneiderman and New York City Department of Investigation (NYC DOI) Commissioner Mark Peters today … to provide financial support to families struggling with health care costs for her own enrichment. DOI will continue …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… been approved, the agency can then pay the vendor with a new voucher through SFS. Agencies should submit the refund of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkOpinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … within the city. It has been consistently held in this State that a municipality may not submit a question to a … 14; 1981 Opns St Comp No 81-344, 376). We are aware of no State statute which authorizes or requires an advisory …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 91-41
… by State statute (see, e.g., McCabe v Voohris , 243 NY 401; 1990 Opns St Comp, No. 90-64, p 145; 1988 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Accounts Payable Advisory No. 37
… Subject: The Importance of Reconciling Credit Card Charges Guidance: Timely reconciliation of credit card charges helps make sure charges are appropriate and only …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsDiNapoli: The State May Have Your Money
… or friend,”said DiNapoli. “Fortunately, it is easier than ever to search for and claim lost money. Just a few minutes …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyContract Advisory No. 31
… Id associated with the centralized contract from which you are purchasing. No pre-encumbrance (fund reservation) is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsIT Security Fundamentals – Information Technology Governance
… defense-in-depth. These concepts highlight the importance of looking at internal controls both individually and … triad refers to an information security model comprised of three main components: confidentiality, integrity and … Availability means that the information is available when it is needed. Data that cannot be accessed will prove to …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to keep track of gift cards received during the holidays. … five years, their balances may be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In … in 2014 ($5.8 million). New Yorkers are encouraged to spend holiday gift cards early this new year and remember …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsProcurement and Contracting in New York
… contract oversight to prevent procurement abuses in New York State. Comptroller's Oversight of State Contracts (Last Updated December 2024) Prior Reports Calendar Year 2021 Calendar Year 2020 …
https://www.osc.ny.gov/state-agencies/contractsOpinion 2002-2
… impact on the manner in which the programs are treated for tax purposes (see, gen., 26 USC §457[e][11]). Accordingly, in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2