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Opinion 92-7

… purposes of this opinion, we assume the firefighter is not disabled. Insurance Law, §§9104 and 9105 govern the … Such taxes shall only be used for the care and relief of disabled or indigent volunteer and exempt firemen and their … if the expenditure constitutes the care and relief of a disabled or indigent volunteer and exempt firefighter and his …

https://www.osc.ny.gov/legal-opinions/opinion-92-7

Opinion 97-10

… of firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a lease-purchase agreement … a contractor would build a firehouse on a concrete slab on fire district property and the fire district would make …

https://www.osc.ny.gov/legal-opinions/opinion-97-10

Opinion 92-29

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … pay increases equal to highest ranking subordinate police officer in a collective bargaining unit pursuant to section … the base salary of the permanent full-time police officer who is a member of a negotiating unit and who is the …

https://www.osc.ny.gov/legal-opinions/opinion-92-29

DiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers

… manage or enforce the county’s contract with Tindale Inc. for the operation of the county’s three golf courses, … manage or enforce the countys contract with Tindale Inc for the operation of the countys three golf courses …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayers

CUNY Bulletin No. CU-759

… be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Undeliverable …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-759-cuny-retroactive-salary-rate-increases-steamfitter-and

CUNY Bulletin No. CU-662

… are in the eligible title of Cement Mason on or after the first effective date of the wage increases, 02/27/2017, are … be reported as follows: Earnings Begin Date: Enter the first date to be adjusted. Earnings End Date: Enter the last …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-662-cuny-retroactive-salary-rate-increases-cement-masons

Opinion 91-64

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … According to the information which you provided, the State Education Department and the Comptroller's Office have … superseded. January 3, 1992 Timothy J. O'Brien, Chief of State Expenditures NYS Department of Audit and Control … …

https://www.osc.ny.gov/legal-opinions/opinion-91-64

Opinion 94-14

… wholly outside the municipality for whose benefit the IDA was created. This prohibition does not apply, however, to … developed outside the municipality for whose benefit the IDA was created constitutes a mere modification of the …

https://www.osc.ny.gov/legal-opinions/opinion-94-14

Opinion 93-2

… that former subdivision four was to be superseded by the new provisions (see McKinney's Sessions Laws of 1977, p 578). …

https://www.osc.ny.gov/legal-opinions/opinion-93-2

Opinion 89-16

… how foreign fire insurance tax moneys are to be used for the benefit of the department or company. However, the … custody of these moneys should not permit expenditures for illegal or improper purposes. Should the members decide … however, does not preclude a company from paying all or a portion of the tax to the fire department of which …

https://www.osc.ny.gov/legal-opinions/opinion-89-16

DiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes

… People with disabilities in New York City face the same challenges as those elsewhere in the nation, including obstacles to employment, higher … for People with Disabilities. “There is a stark disparity in employment rates and wages for people with disabilities,” …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomes

XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures

… to the same payee totaling over $600 in a single calendar year must be reported to the payee via a Form 1099 … amount of payments made to that payee during the calendar year. This information should be encrypted and submitted to … possible after the last payment made during the calendar year, but no later than the first business day of January of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accounts

DiNapoli: Youth in NYC Face Double Digit Unemployment Rate

… Young workers in New York City between the ages of 16-24 continued to face a high 13.2% unemployment rate in … may impact SYEP’s capacity going forward. In fiscal year 2024, federal grants provided about 19% of the funding …

https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rate

Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)

… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, … General Municipal Law. The IDA is governed by a Board of nine members who are appointed by the County Legislature. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project

Chautauqua Utility District – Banking (2017M-121)

… activities. Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling … and overseeing transactions. Conduct an analysis of the payroll and pension accounts to determine the nature and …

https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121

Greece Public Library – Information Technology (2017M-130)

… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) … million. Key Findings The Board did not adopt any policies to protect its IT assets. The Board did not develop a … personal use and connecting personally owned devices to Library computers and the sanitation and disposal of …

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130

Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)

… is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an … sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for … Key Finding The Authority did not have written policies in place directing how and when adjustments were to be …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329

Town of Angelica – Justice Court Operations (2018M-11)

… deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, … 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of approximately … The Justice did not deposit collections totaling $36,755 in a timely manner. The Justice did not follow up on pending …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11