Search
Opinion 96-1
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Similarly, pursuant to Local Finance Law, §104.10(6), no fire district meeting those criteria may issue bonds, bond … on behalf of the State, consents thereto. There is no analogous consent requirement if current budget moneys of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … had an interest during the fiscal year, exceeds $750. You state that the spouse of a newly-elected county supervisor is … No. 92-30, supra ). We also note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 91-4
… still outstanding. Article 11-A of the Town Law (§189-a, et seq .) contains provisions relative to the establishment …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 2002-10
… discussed in the opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic … property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic … Powers and Duties (acceptance of gift of privately-owned cemetery deemed historical property) GENERAL MUNICIPAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2000-12
… fixing the salaries of relatives who are town officials and, even if the code of ethics does not require abstention, … board members should recuse themselves from discussion and abstain from voting on matters relating solely or … that relate to conflicts of interest of municipal officers and employees. Among other things, article 18 prohibits …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 99-15
… behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax … needed to be raised by a village by real property taxation for all village purposes must be levied against all … to the extent that the State Legislature has provided for exemption from taxation (see, e.g., 1981 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 2001-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … the gift and loan prohibition of article VIII, §1 of the State Constitution. For purposes of this opinion, we assume …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2001-5
… a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and … NY 280). Section 176(31) of the Town Law provides that the board of fire commissioners of a fire district: [m]ay offer … dollars, to individuals for information leading to the arrest and conviction of any person or persons for felonies …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli Announces $500 College Savings Sweepstakes
… Thomas P. DiNapoli announced today a $500 sweepstakes to help a lucky New Yorker plan ahead for college. Winnings … 529 College Savings Program, an investment tool designed to help families save for college, is overseen by DiNapoli’s … “New Yorkers should take advantage of this opportunity to possibly win some money for college by entering the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… program or objective and, therefore, cannot be identified to only a specific contract. Such costs are generally … time, space, units of service or percentage of funding. To avoid any potential misunderstanding, each grant contract … or private) indirect costs must be properly allocated to all such programs. The State will only reimburse its fair …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsState Comptroller DiNapoli Statement on State Budget Extender
… Thomas P. DiNapoli issued the following statement today regarding the Legislature's passage of an extender bill … Thomas P DiNapoli issued the following statement today regarding the Legislatures passage of an extender bill …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… broker commissions, legal expenses, title insurance, real estate surveys, other and professional fees associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsDiNapoli: Local Sales Tax Collections Up More Than 17% in November
Statewide local sales tax collections grew by 175 in November compared to the same month in 2020 State Comptroller Thomas P DiNapoli announced today
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberTown of Schroeppel – Cash Disbursements (2014M-296)
… Purpose of Audit The purpose of our audit was to examine the Town’s controls over cash … 1, 2013 through March 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a … The purpose of our audit was to examine the Towns controls over cash …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Virgil – Board Oversight (2015M-40)
The purpose of our audit was to assess the Towns internal controls and Board oversight for the period January 1 2013 through November 3 2014
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40State Police Bulletin No. SP-230
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseEarnings – Enhanced Reporting
… may or may not be pensionable and there may be limits to what can count toward a members pension …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings