Search
Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time … §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county department of social services is the mortgagee but the satisfaction of the mortgage is …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 89-38
… to provide benefits to the beneficiaries of a retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, … and public employees is authorized by article 14 of the Civil Service Law (§200 et seq .). It is well-established …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 88-54
… , 134 NY 163; 5 McQuillin, Municipal Corporations, §§15.39, 15.41; 1 Antieau, Municipal Corporations Law, §4.26; also see …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 89-56
… to make incentive payments to employees who report health care services billed but not provided) COLLECTIVE … health care services billed but not provided) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3); TOWN LAW, §27; CIVIL … town. Accordingly, in the absence of proper statutory or home rule authorization, a town could not make the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 95-11
… Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m; CIVIL SERVICE LAW, §§64, 65: An individual appointed either temporarily or provisionally pursuant to the Civil Service Law as head of a village police department is … either provisionally or temporarily pursuant to the Civil Service Law as head of the village police department is …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 91-31
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Opinion 94-14
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … agencies (IDAs) from providing financial assistance in respect of any project located wholly outside the … industrial development agency (IDA), since its formation in 1974, has provided financial assistance in the development …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Area #1 – IT Policy – Information Technology Governance
… notification be given to certain individuals when there is a breach of the security of the system as it relates to … student, teacher or principal PII from being included in public reports or other documents. 5 Online Banking – Before … online banking activities. The policy should identify what online banking activities are allowed; who is authorized …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyOpinion 92-23
… the circumstances (1A Antieau, Municipal Corporation Law, §10.16). The term may not be so long as to "cede away control … (see 10A McQuillin, Municipal Corporations, §29.101; 10 McQuillin, Municipal Corporations, §28.42.35). …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 95-22
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 and 9105 govern … certain exercise equipment to be used to implement a fitness program at the fire station …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, initiate a … districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask whether a … for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of former Almond Volunteer Fire Department Treasurer Sally Dieter for allegedly stealing $22000 in cash by pocketing fundraising proceeds and writing numerous checks to herself
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsOpinion 94-21
… the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 88-73
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask … No. 80-85, unreported), town residents who also reside in a village within the town are paying for and entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-88-69XII.8.H Voucher Mass Approval – XII. Expenditures
… This section provides online agencies with guidance on how to request voucher mass approval functionality for use on … This section provides online agencies with guidance on how to request voucher mass approval functionality for use on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of accounting and … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersState Agencies Bulletin No. 2357
… Lag 07/24/2025 08/21/2025 Eligibility Criteria: Employees in Bargaining Unit 06 who receive Earnings Code HZ5 and/or … the agency should follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or … as a Stop Payment Request with a reason of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P ), Next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedAnnual Employer Contributions – Employer Contributions and Rates
… during State Fiscal Year April 1, 2024 – March 31, 2025; and The rates from the Actuarial Valuation for State Fiscal Year April 1, 2024 – March 31, 2025, which were issued in September 2024 (for more … by your organization during State Fiscal Year April 1, 2025 – March 31, 2026; and The rates from the Actuarial …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributions