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Opinion 92-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … vote) IMPROVEMENT DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 2010-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … with private ambulance company) -- Fees (imposition of by fire districts for "back up" services provided under …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Archived: Legislative Session 2017–2018
… – Enhances the integrity, transparency and accountability of the State’s procurement process by restoring the state … the state comptroller to oversee certain contracts of the Research Foundation of the State University of New York, prohibiting conflicts of …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Determining the Ex-spouse’s Share – Divorce and Your Benefits
… assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may establish a pension … for a public pension was established by the State Court of Appeals in Majauskas v. Majauskas . This formula provides an ex-spouse with one-half of the part of a member’s pension that was earned during the …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareLocal Governments Should Improve Accessibility for New Yorkers
… ensuring access to services and programs for the millions of New Yorkers with disabilities and these audits can help … some facilities at the following 20 municipalities: City of Auburn (Cayuga County) City of Batavia (Genesee County) City of Cohoes (Albany County) …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersBackground Checks at Municipal Youth Programs (2012-MS-5)
… We also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] , Manlius [pdf] and Seneca Falls [pdf] and the Cities of Binghamton [pdf] , Middletown [pdf] , New Rochelle [pdf] and Utica [pdf] . Purpose of Audit The purpose of our audit was to determine whether …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Opinion 2006-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2005-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONSTITUTIONAL LAW -- Payment in aid or maintenance of parochial schools (funding a town program conducted at a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State 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 (Follow-Up) (2024-F-27) …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 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 97-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … is eligible to participate in a workers' compensation plan of the county in which it is located, unless excluded by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 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-88-30Opinion 91-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … follows: Except as otherwise expressly provided by an act of the legislature or by a local law adopted prior to …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Police Property Room Inventory (2014-MS-4)
… We also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg [pdf] , Herkimer County [pdf] , Town of …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Opinion 88-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PAID FIREFIGHTERS -- Disability Benefits (termination of paid fire department) GENERAL MUNICIPAL LAW, §207-a: A …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2001-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … required in order to be credited with one year of firefighting service); (participation in department …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2000-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway Fund (transfer …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Financial Services – Virtual Currency Licensing (Follow-Up) (2022-S-18) The Department of Financial Services (DFS) supervises and regulates the activities of more than 3,200 financial institutions with nearly $10 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsOpinion 2000-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AGREEMENTS -- Termination Pay (installment payments of) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4