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Opinion 97 - 12
… OF INTEREST -- Employment Contracts (planning board secretary as employee of engineer who appears before the board) -- Engineering Services (planning board secretary as employee of engineer who appears before the … LAW, §§801, 805-a: An arrangement whereby the recording secretary of the town planning board is employed by a …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 92-7
… signifies the 'removal in whole or in part of any evil or hardship that afflicts body or mind; especially, the partial …
https://www.osc.ny.gov/legal-opinions/opinion-92-7State Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… million in New York State funds to Sidney Federal Credit Union’s (SFCU) Morris Branch. The BDD program supports the establishment of bank and credit union branches across the State where there is a demonstrated … the community. The SFCU Morris Branch, located at 132 Main Street, Village of Morris, Town of Morris, NY 13808, marks …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentDiNapoli Announces New $7 Million Investment in Northern Ireland
… in Northern Ireland’s dynamic economy that will provide a solid return for the New York State Common Retirement Fund,” DiNapoli … for all communities. We’re proud to be able to play a part in Northern Ireland’s economic resurgence. This …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… P. DiNapoli. This reduction was fueled by the receipt of substantial new resources, including $15.2 billion in … our May Cash Report shows the state is $4 billion ahead of projections. It is essential that additional resources are … Financial Plan released in May by the state Division of Budget (DOB) totals $208.9 billion, a 12 percent increase …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… and vendor permits, as well as air quality permits, cable TV franchises, park concessions, and other franchises. …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicOpinion 91-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and papers relating to its financial standings." The Court of Appeals has stated that "the Constitution does not … Research Group, Inc. v New York State Thruway Authority , Court of Appeals, decided 12/20/90; cf . NY Const, art V, §1, …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-41
… Village Law (Village Law of 1909). Section 264 provided for the entire cost of constructing the sewer system to be … forth a procedure whereby fronting owners could petition for the construction of a sewer wholly at the expense of the … however, section 14-1410 would provide clear authority for a village board, by resolution, to determine to construct …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2007-8
… audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties … of related books and records of the fire company for audit. Also, in accordance with General Municipal Law § … maintaining adequate and suitable apparatus and appliances for the furnishing of fire protection within the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… § 3016 [prohibiting any person from being employed as a teacher by a school district if he or she is related by blood …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-38
… Divisions and the Court of Appeals. We have been asked for our opinion on the question of whether counties and other … it imposes. Therefore, unless some other statute provides for an exemption from this fee, municipalities would not be … a fee from the state, or an agency or officer thereof, for any service rendered in an action in which any of them is …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 96 - 14
… of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- Approval of … $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-96-14DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… and long-term financial plans should this revenue source slip further.” DiNapoli’s report found outside of New York …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesComptroller DiNapoli Releases School Audits
… As a result, the district has accumulated unrestricted fund balance that exceeds the statutory limit by … Board of Cooperative Educational Services – Claim Payments (2015M-350) Most claims reviewed were properly … and for valid business purposes. However, two tuition claim reimbursements totaling $11,565 were approved and paid …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… District Attorney Carville and the New York State Police for their partnership in holding him accountable.” Carville … State Police and the New York State Comptroller’s Office for their hard work as well as the efforts of my Assistant, … Office, and Oneida County District Attorney’s Office for their commitment to investigating and prosecuting those …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000State Comptroller DiNapoli Releases State Audits
… found that a non-tax-levy account contained tax-levy funds that Lehman officials should have transferred to New York state. As of March 31, 2015, these funds totaled over $1 million. Lehman officials subsequently remitted over $1 million of these funds to the state. Of the 72 payments (totaling $1,248,139) …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… suppliers to report on workplace safety, human and worker rights and environmental compliance. 2012 - Leggett & Platt, … on their overseas suppliers to implement the core labor rights standards of the UN’s International Labor Organization …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksComptroller DiNapoli Releases School Audits
… to ensure claims are adequately documented and supported, for legitimate district purposes and approved prior to … County) District officials do not have long-term plans for reserve balance levels or usage. The reserves for retirement contributions, compensated absences and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… Establishing a separate position with the responsibility for auditing claims may increase the effectiveness of this … of a claims auditing official would be beneficial for your locality. Several sections of law (see Appendix A) … would then be forwarded to the officer responsible for preparing and signing checks. After the claims auditing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorOversight of Select High-Technology Projects (Follow-Up)
… State Development (ESD) is the chief agency responsible for the coordination of the State’s economic development … yield higher rates of growth, generate higher-paying jobs for workers, and produce other positive economic and fiscal … also offers up to $10 billion in economic incentives for environmentally friendly “Green CHIPS” semiconductor …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-follow