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Local Governments Should Improve Accessibility for New Yorkers
… should consider improving physical accessibility to their facilities for people with disabilities, according to a report released by State Comptroller Thomas P. DiNapoli. Visits to selected public facilities including libraries, meeting … should consider improving physical accessibility to their facilities for people with disabilities according to …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … law to the contrary, the governing board of any municipal corporation may enter into agreements and/or contracts with … any state agency including any department, board, bureau, commission, division, office, council, committee, or officer …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Police Property Room Inventory (2014-MS-4)
… the 10 municipalities we audited. Items missing included currency, drugs, electronics, firearms and vehicles. Eight of …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Opinion 2006-7
… of unneeded ambulance as consideration under contract); (for services provided using vehicles owned by service provider); (use of monies paid … a town improvement district be sold pursuant to at public sale (1999 Opns St Comp No. 99-14, p 31; see also Langdon v …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Determining the Ex-spouse's Share – Divorce and Your Benefits
… According to New York State law, pension benefits earned during a marriage are marital assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may establish … property and may be divided when a marriage ends Guide to Domestic Relations Orders The Exspouses Share …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareOpinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … municipality for article 18 purposes (see, e.g., 1991 Opns St Comp No. 91-48, p 132; 1988 Opns St Comp No. 88-68, p 135; 1985 Opns St Comp No. 85-60, p 84; …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 88-74
… that, upon the petition of 25 resident taxpayers, a proposition be submitted at a town or village election for a … building, subject to majority vote by electorate on proposition, at a total cost not to exceed 1% of assessed … general authority for a town, either by an election upon a proposition or subject to a permissive referendum, to "erect …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Archived: Legislative Session 2017–2018
… controlled by municipal corporations and certain other government entities. Local Government Ethics – A.7317 (Magnarelli) – Strengthens the … accountability and transparency in state and local government …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018DiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… 18 percent of all private sector employment in the state. “Nonprofits take care of New Yorkers, whether it is providing … most recent Bureau of Labor Statistics data made available for the first time earlier this year. Nonprofit groups in New … organizations grew by 2 percent in New York state on an average annual basis versus nearly 3 percent nationwide. “The …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsOpinion 92-39
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 739. The court in Wright , supra , discussed the U.S. Supreme Court case of Salyer v Tulare Water District , 410 US 719, 93 S Ct 1224, 35 L Ed 2d 659, in which the Supreme Court recognized an exception to "one-person, …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 2010-4
… implied therefrom (Town Law § 176 [21]; see e.g. 2008 Ops St Comp No. 2008-3; 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , … 209-b must be furnished without cost to the person served. 6 Accordingly, a fire district that has in its fire …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 97-1
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … with the local law providing for the experience rating, or the county's rules and regulations. You ask whether a … become a participant in a plan established in the county, or, in the case of a public corporation . . . located in more …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2005-6
… monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a parochial school. … monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a parochial school …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Comptroller DiNapoli Releases Audits
… or fixtures like bathroom sinks, mirrors and soap dispensers). SUNY made significant progress in addressing the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 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-2006-11Eligibility, the Benefit and Filing – Career Plan
… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingOpinion 97-14
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Unless otherwise provided by special act, the members of a volunteer fire department or, if the department is … furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 89-51
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (additional … services of private contractors); (cost of VFBL insurance) FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (additional payments for the … the town is authorized to make payments to the volunteer fire company in addition to the annual sum specified in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 2000-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … either in prescribed dollar amounts or as a percentage of pay, into an annuity program under which: all school …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 88-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … -- Assessments (properties deemed benefited to be assessed for costs of the district) -- Connections (requiring property … conclusion (see, e.g., B.F. McMahon, et al . v City of Virginia Beach, Virginia , 221 Va. 102, 267 SE2d 130; Lepre v …
https://www.osc.ny.gov/legal-opinions/opinion-88-30