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Local Governments Should Improve Accessibility for New Yorkers
… (Genesee County) City of Cohoes (Albany County) City of Long Beach (Nassau County) City of New Rochelle (Westchester … County) Town of Columbia (Herkimer County) Town of Grand Island (Erie County) Town of Penfield (Monroe County) Town of …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 92-39
… partnerships and corporations owning such property are only entitled to a single vote. Any such person or entity owning more than one parcel within the proposed district is entitled only to a … guarantees of either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Determining the Ex-spouse's Share – Divorce and Your Benefits
… are marital assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may establish a pension benefit distribution. … member or ex-spouse’s portion percentage. A share based on a hypothetical retirement benefit. NYSLRS can calculate a …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareArchived: Legislative Session 2017–2018
… comptroller’s independent contract oversight, requiring public authorities to comply with the state finance law … Accountability act; to amend the state finance law and the public authorities law, in relation to contents of the state …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Opinion 2010-4
… AMBULANCE SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees (imposition of by fire districts for "back up" services provided under contract with private ambulance company) -- Fire Districts (contracts for "back up" services with private ambulance company) FEES …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4DiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… P. DiNapoli . The jobs comprised more than 18 percent of all private sector employment in the state. “Nonprofits take care of New Yorkers, whether it is providing shelter from the … Employment as Share of Industry Total Average Annual Wage Health Care & Social Assistance 12,870 804,457 61.2% …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsPolice Property Room Inventory (2014-MS-4)
… of criminal violators as well as lead to a loss of public confidence and trust. Key Findings All 10 of the law …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Opinion 2006-11
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … LAW §802(1)(b): When a town board member has an interest in town purchases from an auto parts store solely because the … member’s interest, however, would have to be disclosed in accordance with General Municipal Law §803. Also, the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Greater Amsterdam School District – Financial Condition (2016M-110)
… December 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town … for funding long-term needs. … Greater Amsterdam School District Financial Condition 2016M110 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Opinion 2005-6
… schools (funding a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private … prohibits municipalities from making gifts or loans of public money or property to or in aid of private individuals, … as an incident to the town’s authority to preserve the public peace, good order and safety in the town (see, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Comptroller DiNapoli Releases Audits
… Nourish New York Program (Follow-Up) (2024-F-27) Nourish NY, jointly administered by the Department of Agriculture and … of Social Services: Oversight of Contract Expenditures of Bowery Residents’ Committee (Follow-Up) (2024-F-38) The New … shelters. In February 2011, DHS contracted with the Bowery Residents’ Committee (BRC), a city-based …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 2000-14
… 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). 3 NYPIRG , supra, involved …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county … unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan participants on the basis of full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 88-30
… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … by ordinance, may require district property owners to connect to a district water system in the proper exercise of … board to require that a property owner in a water district connect to the water district water system. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 91-1
… LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption (competitive … -- Competitive Bidding (cooperative bidding for public work) PUBLIC CONTRACTS -- Purchases Through County or … Municipal Law, §119-o[2][d], [h]; cf . Gallagher v Central School District No. 1 , 43 Misc 2d 360, 251 NYS2d 119, where …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 2001-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … required in order to be credited with one year of firefighting service); (participation in department …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2000-5
… only: a. For the removal of snow and ice from the public thoroughfares and public places of such municipal corporation, which removal is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 88-27
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits … Law, §207-a provides that any paid fireman who is injured in the performance of his duties shall be paid the full … allowance or a retirement for disability incurred in performance of duty allowance pursuant to the Retirement …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 97-14
… INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided … to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether … fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 89-51
… that a town, on behalf of a fire protection district, may not make payments to the fire company providing fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-51