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Opinion 2010-4
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire … §§ 122-b (5), 209-b (3-a) (a): A fire district that has in its fire department an emergency first aid and rescue … squad to contract with "ambulance services," as defined in Public Health Law § 3001 (2) and (3), to provide services …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Archived: Legislative Session 2017–2018
… a state contractor and state authority contractor code of business ethics and conduct. Constitutional Amendment on Debt … proposing amendments to article 7 of the constitution, in relation to authorization of debt to respond to acts of … the state finance law and the public authorities law, in relation to contents of the state budget and the capital …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Determining the Ex-spouse's Share – Divorce and Your Benefits
… According to New York State law, pension benefits earned during a … the precise service credit accrued during the marriage when the numerator is written as an open date field, for … of the divorce action (xx/xx/xxxx). The numerator may also be written as a fixed number of months or years of service …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareLocal Governments Should Improve Accessibility for New Yorkers
… some facilities at the following 20 municipalities: City of Auburn (Cayuga County) City of Batavia (Genesee County) City of Cohoes (Albany … County) Town of Chili (Monroe County) Town of Clifton Park (Saratoga County) Town of Colonie (Albany County) Town …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersBackground Checks at Municipal Youth Programs (2012-MS-5)
… reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] , Manlius [pdf] and Seneca Falls [pdf] and the … their youth program services. Only the Town of Clifton Park annually screened all program personnel against the … resources. Two municipalities (Town of Manlius and the City of New Rochelle) only screened personnel providing …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Opinion 2006-11
… CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … has an interest in town purchases from an auto parts store solely because the board member is an employee of the store, the interest would not be prohibited if the board …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2005-6
… Programs (authority of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime Prevention (authority of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Comptroller DiNapoli Releases Audits
… to collect and analyze aggregate data to identify and address the primary causes of this failure. OTDA made limited … Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc. (2023-N-9) The New … – Farmland Protection Program (2023-S-19) According to the American Farmland Trust, farms generate over $47 billion in …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 2000-14
… 1922. The primary purpose of section 113(a) was to ". . . halt the proliferation of local retirement systems whose …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 97-1
… one of the participants in a plan. Any . . . other public corporation may by resolution of its governing body elect to … established in the county, or, in the case of a public corporation . . . located in more than one county, in a plan … for this purpose includes: (a) municipal corporations (i.e., town, village, county, city or school district); (b) …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Police Property Room Inventory (2014-MS-4)
… agencies have established appropriate controls over property room inventory for the period January 1, 2012 … enforcement agencies receive or seize multiple forms of property which can include cash, jewelry, firearms, weapons, … other items. Securing and maintaining the integrity of property until its disposition is a critical element of …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Opinion 88-30
… the authority of a town board to require that a property owner in a water district connect to the water district water … a village. The contract with the village provides that the owner of this property must purchase all its water from the village unless the owner develops a private, on-site water supply. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Greater Amsterdam School District – Financial Condition (2016M-110)
… in Schenectady County; and a portion of the Town of Charlton in Saratoga County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Opinion 91-1
… of Endicott , 51 NY2d 426, 434 NYS2d 922; 1987 Opns St Comp No. 87-46, p 70; L 1953, ch 861; Memorandum to … , 74 NY2d 372, 547 NYS2d 627; Jancyn v County of Suffolk , 71 NY2d 91, 524 NYS2d 8). The Legislature may expressly state … scheme (see Frew Run Gravel Products, Inc. v Carroll , 71 NY2d 126, 524 NYS2d 25; 1990 Opns St Comp No. 90-8, p 17). …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 88-27
… favor ( Pease v Colucci , 59 AD2d 233, 399 NYS2d 519 [1977]; Mashnouk v Miles , 55 NY2d 80, 447 NYS2d 889, 432 NE2d 761 [1982]). Thus, prior to the 1977 amendment of the statute (L 1977, c. 965, §1), which, inter alia , added subdivisions 2 …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2001-2
… be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of points in … on the accumulation of points in another category. This is in response to your inquiry concerning the criteria, … system, points must be granted to firefighters meeting the criteria for that activity. It is our opinion that article …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5State Comptroller DiNapoli Releases Audits
… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York … notes identified a lack of face-to-face meetings or in-home visits, delays in developing support plans, and annual …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsOpinion 2000-4
… opinion. COLLECTIVE BARGAINING AGREEMENTS -- Termination Pay (installment payments of) PUBLIC OFFICERS AND EMPLOYEES … -- Retirement Benefits (installment payment of termination pay) -- Termination Pay (installment payments) CIVIL SERVICE … a termination pay program where: the program is to provide an incentive to certain employees to separate from service, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Opinion 89-51
… payments for the services of private contractors); (cost of VFBL insurance) FIRE PROTECTION DISTRICTS -- Fire Protection … including the cost of extra equipment, and that a town is without authority to make payments in addition to the sum …
https://www.osc.ny.gov/legal-opinions/opinion-89-51