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Opinion 94-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … have no power to pass, enforce or maintain any ordinance, rule or regulation requiring from any owner of a motor …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … [edited for publication] COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES -- Court Fees (amount …
https://www.osc.ny.gov/legal-opinions/opinion-94-30DiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… Immigrants in New York state comprise 22 percent, or 4.4 million, of the … cities and driven growth in other areas such as New York City and Long Island. “Immigrants are nearly a quarter …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… of data coming from or going to a particular system or group of systems, Access modifications made by security …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionOpinion 90-21
… to which it is authorized to adopt local laws (1987 Opns St Comp No. 87-43, p 66; 1985 Opns St Comp No. 85-46, p 62). One of the exceptions stated in … St Comp, 1956, p 52; see also 1989 Atty Gen [Inf Opns] 65, and 1986 Atty Gen [Inf Opns] 30 concluding that the …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 90-18
… mod on other grnds 51 NY2d 426, 434 NYS2d 922; 1988 Opns St Comp No. 88-35, p 65; see General Municipal Law, §100-a). Therefore, unless any … §2803-a without compliance with section 103 (see 1989 Opns St Comp No. 89-2, p 6). Also, it has been held that services …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 89-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information … requirements. Similarly, without proper identification of all computer hardware on a network, unauthorized devices and … vulnerabilities can be applied in a timely manner, if at all. In addition, insufficient records increase the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… Yee today called on the Securities and Exchange Commission to require corporations disclose the risks that climate … comprehensive and comparable climate disclosures. Find out how your government money is spent a Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … sampled and tested for Cyle Two, 15 water outlets (33 percent) exceeded the lead action level. Although we … and provided to our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Village of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer … (CBA). Direct supervisors also did not review or certify payroll registers, a detailed record of all payroll … pay period, including employee names, hours worked, gross pay, deductions, and net pay, before officials and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… process. State agencies enter into contracts for a variety of reasons that help the agencies achieve their … begins in the solicitation requirements development phase, when it is critical to involve end-users and fiscal, program, … the actions that will occur in the event the contractor does not comply with contract terms (e.g., corrective action, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringOpinion 90-19
… of the Village Law relating to the property, affairs or government of the village or other matters in relation to …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 2006-7
Whether a notforprofit ambulance company that provides services to a town ambulance district may use monies paid to purchase and own ambulances
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 2005-8
… It is a well settled general principle that a municipal fee for a service must be reasonably related to the … 412 NYS2d 821). It has been further generally held that a fee imposed for the purpose of generating revenue to offset … statutory authority, a municipality may not impose a user fee designed to generate revenue in excess of the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 91-8
… CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district bonds and payment of principal and interest on … §61.00(a); TOWN LAW, §177: When a secretary-treasurer of a fire district performs the functions of executing the …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 91-25
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Disability Benefits (entitlement of paid … if the firefighter is granted an accidental disability retirement allowance (see Retirement and Social Security Law, … 207-a on municipalities and fire districts (see 1977 NYS Legislative Annual, p 336). The legislative history …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Unified Court System Bulletin No. UCS-327
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-327-april-2021-april-2022-and-april-2023-state-new-york-unifiedOpinion 88-53
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … §§302(9)(d), 431: Compensation paid to police officers or firefighters for working scheduled vacations pursuant to a … for sick leave, or accumulated vacation credit, or any form of termination pay : provided, however, if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 89-50
… or enterprises ( Teacher's Association, Central High School District No. 3 v Board of Education, Central High School District No. 3, Nassau County , 34 AD2d 351, 312 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-50