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Opinion 92-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the city may honor a council members request to donate his …
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
… estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit … county chief fiscal officer is entitled to retain fees and commissions received in his or her capacity as administrator …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 2003-6
… is in reply to your inquiry concerning taxes levied to support the operation a police department in a town that … its own police department. You ask whether town taxes to support the town police department are to be levied only … police department are not subject to town taxation to support the town police department. Former Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 88-52
… corporation which purchases real property from county) -- Interest in Contract (community college officers … corporation which purchases real property from county) -- Exceptions (contracts with not-for-profit … corporation which purchases real property from county) -- Real Property (community college officers and …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 88-67
… in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of … Whether the appointment of the mayors law partner would result in a prohibited conflict of interest …
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
… anyone who contemplates engaging in this conduct,” said Christina Scaringi, Special Agent in Charge, U.S. Department …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveOpinion 92-45
… in cases of accidents, calamities or other emergencies in connection with which the services of firefighters may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-58
… approval and whether a proposed facility is consistent with the local waterfront revitalization program. You ask … approval and a favorable determination as to consistency with the local waterfront revitalization program for a … approval and a favorable determination as to consistency with the local waterfront revitalization program for a …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 91-41
… tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Accounts Payable Advisory No. 37
… and Reconciling Non-Employee Travel (NET) Charges To run reports to obtain details in SFS about outstanding credit … P/NET Card Statements (NYPO3593) Note: In order to run the report specifically for Procurement Card … P/NET Card Statements (NYPO3593) Note: In order to run the report specifically for NET-Card transactions, ensure …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsContract Advisory No. 31
… offerings, and a detailed list of the goods and/or services being purchased and associated costs. A copy of the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsIT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so … please spend those gift cards and check to see if you have unclaimed funds,” DiNapoli said. “Many New Yorkers don’t …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: The State May Have Your Money
… Comptroller Thomas P. DiNapoli today urged New Yorkers to see if any of the $12.5 billion in lost and forgotten … accounts are unclaimed in New York, some dating back to the 1940s. An interactive map created by DiNapoli’s office … by county. “Every New Yorker should visit our website to see if my office is holding any money in their name. It’s …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Procurement and Contracting in New York
… contract oversight to prevent procurement abuses in New York State. Comptroller's Oversight of State Contracts (Last Updated August 2025) Prior Reports Calendar Year 2021 Calendar Year 2020 Calendar Year 2019 Calendar Year 2018 …
https://www.osc.ny.gov/state-agencies/contractsOpinion 2002-2
… credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL … To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 92-43
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … with the written agreement required by Highway Law, §284, or materials for the repair and maintenance of bridges and to … adopted pursuant to that statute, that all purchases or leases in excess of $500.00 by the highway superintendent …
https://www.osc.ny.gov/legal-opinions/opinion-92-43