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Opinion 2005-6

… TOWN LAW §130: A town may not make a gratuitous payment to fund a symposium on the prevention of teen “bullying” … opinion that a town may not make a gratuitous payment to fund a symposium on the prevention of teen “bullying” …

https://www.osc.ny.gov/legal-opinions/opinion-2005-6

State Comptroller DiNapoli Releases Audits

… today the following audits have been issued. Department of Agriculture and Markets/Department of Health – Oversight of the Nourish New York Program … through the state’s network of food relief organizations (i.e., regional food banks, food pantries, soup kitchens) for …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-audits

Eligibility, the Benefit and Filing – Career Plan

… Tier 2 and 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to … complete five years of service before you can retire under the benefits of this plan. Regardless of tier, if you work … creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, even …

https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filing

Opinion 2006-11

… (remuneration and duties exception) GENERAL MUNICIPAL LAW §802(1)(b): When a town board member has an interest in … the interest would not be prohibited if the board member’s duties as an employee of the store do not include the … directly related to sales to the town. The board member’s interest, however, would have to be disclosed in accordance …

https://www.osc.ny.gov/legal-opinions/opinion-2006-11

Opinion 97-14

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department or, if the department is …

https://www.osc.ny.gov/legal-opinions/opinion-97-14

Opinion 89-51

… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (additional payments for the … items of cost, including the cost of extra equipment, and that a town is without authority to make payments in …

https://www.osc.ny.gov/legal-opinions/opinion-89-51

Opinion 2000-14

… -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payments into annuity program) …

https://www.osc.ny.gov/legal-opinions/opinion-2000-14

Opinion 88-30

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (properties deemed benefited to be assessed for costs of the district) -- Connections (requiring property owners to …

https://www.osc.ny.gov/legal-opinions/opinion-88-30

Opinion 2001-2

… require accumulation of more than fifty points in a calendar year in order for a firefighter to be credited with … shall be credited under a service award program for each calendar year after establishment of the program in which an … to alter this fifty point threshold. Therefore, in any calendar year in which an eligible, active volunteer …

https://www.osc.ny.gov/legal-opinions/opinion-2001-2

Opinion 2000-5

… moneys originally raised and appropriated by a town for town highway snow and ice removal may not be paid into a … moneys originally raised and appropriated by a town for town highway snow and ice removal may be paid into a snow … funds. Moneys in the fund may be appropriated only: a. For the removal of snow and ice from the public thoroughfares …

https://www.osc.ny.gov/legal-opinions/opinion-2000-5

Opinion 88-27

Whether a village which has terminated its paid fire department is still obligated to pay a disabled village firefighter his full salary pursuant to General Municipal Law 207a

https://www.osc.ny.gov/legal-opinions/opinion-88-27

Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders

… 8 of 13 cases supported diagnoses of BPH or PAH, and 1 case was indeterminate. Managed care organizations (MCOs) …

https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and

Tier 2, 3, 5 and 6 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)

… active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and … two is equal to your salary multiplied by your years of service, not to exceed three years of salary. For example, if you die after one year of service, …

https://www.osc.ny.gov/retirement/publications/1511/tier-2-3-5-and-6-death-benefits

Tier 2, 3, 5 and 6 Death Benefits – Career Plan

https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefits

Tier 2, 3, 5 and 6 Death Benefits – New Career Plan

https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefits

Tier 2, 3, 5 and 6 Death Benefits – Non-Contributory Plan with Guaranteed Benefits

https://www.osc.ny.gov/retirement/publications/1513/tier-2-3-5-and-6-death-benefits

Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan

… before January 1, 2001 were given a choice between two death benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and …

https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefits

Legal Topics and Approvals

… Procedures for Seeking Comptroller's Approval Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 … the "Piggybacking" Exception to Competitive Bidding [pdf] How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits (Updated July 2018) [pdf] - Sewer …

https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvals