Search
Opinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 88-14
… county's trust and agency fund for six years, subject to claim, and then transferred to the general fund. The county … have to pay them out upon audit and approval of a proper claim. While the conclusions reached in Opn No. 72-233 are … in part that, "any action, other than an action for injury to person or property, may be maintained by and …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 2008-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether there would be a conflict of interest if a school board member also served as a board member of a foundation that gifts money to the district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… package provides $15 billion nationally for shuttered live venues and $284 billion in funds for more Paycheck … such iconic establishments as the Metropolitan Opera, Broadway and off-Broadway theaters, Carnegie Hall, the Apollo … and jobs were located across the City (although on a much smaller scale) in the rest of the City’s 55 …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Opinion 90-57
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service … award program for the volunteer firefighters of a village fire department is subject to mandatory referendum in one or …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 89-15
… -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) … VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to indemnify third parties against … to be responsible for maintaining the requisite liability insurance on the fire-fighting equipment used by the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 91-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Requirements (mandatory referendum - curtailing powers of city board of estimate) MUNICIPAL FUNDS -- Budget … Whether section 75 of the Second Class Cities Law SCCL would permit a city …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Medicaid Program - Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up) (2018-F-14) 30-Day Response
To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f14-response.pdfState Agencies Bulletin No. 1735.3
… Institution 26 Current 01/01/2019 03/26/2020 Institution 25 Lag 01/01/2019 03/26/2020 Institution 24 Extra Lag … 26 Current 01/01/2019 04/01/2020 Administration 25 Lag 01/01/2019 04/01/2020 Administration 24 Extra Lag … NPAY776 – 03/26/2020 Institution 26 Current Institution 25 Lag Institution 24 Extra Lag NPAY776 – 04/01/2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17353-minimum-wage-annual-employeesNew York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… March 31). Since the city’s securities industry makes up about three-quarters of the statewide bonus pool for …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallOpinion 96-4
… of sale of property); (establishment of general reserve fund); (authority to supersede village budget procedures) -- … in the amount of the purchase price less the amount due on closing. Under each of these alternatives, the moneys held by … Municipal Law, §6-c authorizes the creation of one or more capital reserve funds to finance the construction, …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Monitoring of Select Programs
… population is adequately served. The audit covered the period from April 2017 to July 2021. About the Program The … In some cases, clients have had to resort to nursing home placement. According to written testimony by the Association … of EISEP and CSE programs. For the 4 years of our audit period, only in 2017-18 did NYSOFA perform on-site …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office of General Services – Capital Asset … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… everyday activities and especially vital for businesses, remote workers, online education and health care … or Mbps) broadband service “universal” in all but the most remote areas of the state by 2018. ESD’s Broadband Program … that were connected to broadband — 78,690 households in remote areas — were given broadband access using satellite …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of vulnerable residents, according to an … FINDS The state Department of Health DOH is not adequately overseeing adult care facilities …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsOpinion 88-9
… facilities. Prior to such delegation, the town board must call and conduct a public hearing on the increase or … may be initiated without petition, the town board shall call a hearing in the manner provided by article 12 of the … and estimate have been completed, the town board then must call a public hearing and cause a notice of hearing to be …
https://www.osc.ny.gov/legal-opinions/opinion-88-9State Comptroller DiNapoli Releases Audits
… customers. The installation of electric vehicle high-speed chargers was as much as 2 years behind schedule. NYPA made …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Eric T. Schneiderman today announced the sentencing of Melinda “Mindy” Wormuth, the former town of Halfmoon Supervisor, on state charges for stealing several … to her campaign fund. The public corruption case arose out of a cooperative federal-state partnership between the State …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealing