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Archived: Legislative Session 2017–2018

… contract oversight, requiring public authorities to comply with the state finance law relating to … limited to, prohibiting municipal officers and employees from acting in relation to certain matters in which they or a … S.4725 (Seward) – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller; …

https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018

Determining the Ex-spouse's Share – Divorce and Your Benefits

… According to New York State law, pension benefits earned during a marriage are marital assets subject to equitable distribution in the event of a divorce. A member … does not require use of this formula. There are other ways to distribute pension benefits. Other equitable distribution …

https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-share

Local Governments Should Improve Accessibility for New Yorkers

… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …

https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkers

Background Checks at Municipal Youth Programs (2012-MS-5)

… youth participating in municipally sponsored youth programs for the period January 1, 2010, to May 18, 2012. … who have contact with children in camps, childcare programs, and therapeutic programs. However, this does not cover all of the youth … Background Checks at Municipal Youth Programs 2012MS5 …

https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5

Opinion 2006-11

… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …

https://www.osc.ny.gov/legal-opinions/opinion-2006-11

DiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations

… New York state ranked first nationwide in nonprofit jobs and organizations, with nearly … In 2012, when nonprofits paid over $532 billion in wages nationwide, New York nonprofits ranked first in the country, … state on an average annual basis versus nearly 3 percent nationwide. “The Comptroller’s report underscores the …

https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizations

Opinion 2005-6

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a parochial school on the prevention of teen “bullying”) STATE CONSTITUTION, ARTICLE VIII, §1, ARTICLE XI, §3; GENERAL … of how to prevent “bullying”. Article VIII, §1 of the State Constitution prohibits municipalities from making gifts …

https://www.osc.ny.gov/legal-opinions/opinion-2005-6

State Comptroller DiNapoli Releases Audits

… Thomas P. DiNapoli announced today the following audits have been issued. Department of Agriculture and … to other uses like solar farms or residential homes—have contributed to the state rapidly losing farmland. The … Thomas P DiNapoli announced today the following audits have been issued …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-audits

Opinion 2000-14

… -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program) PUBLIC … -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program) SCHOOL … to the teacher. 1 Collective bargaining between public employers and public employees is provided for by article 14 …

https://www.osc.ny.gov/legal-opinions/opinion-2000-14

Opinion 97-1

… the operation of the plan on an experience rating basis, charging participants, partially or totally, on the basis of …

https://www.osc.ny.gov/legal-opinions/opinion-97-1

Opinion 88-30

… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … by ordinance, may require district property owners to connect to a district water system in the proper exercise of … board to require that a property owner in a water district connect to the water district water system. You state that …

https://www.osc.ny.gov/legal-opinions/opinion-88-30

Opinion 91-1

… v McClellan , 113 App Div 245, 99 NYS 78, affd 164 NY 605; 1976 Opns St Comp No. 76-34, unreported; 1972 Opns St …

https://www.osc.ny.gov/legal-opinions/opinion-91-1

Police Property Room Inventory (2014-MS-4)

… City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg [pdf] , Herkimer County [pdf] , Town of Irondequoit …

https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4

Opinion 88-27

… the source of the payments from the municipality to the New York State and Local Police and Fire Retirement System in …

https://www.osc.ny.gov/legal-opinions/opinion-88-27

Opinion 2001-2

… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service … to qualify for the twenty-five points for that activity; and (3) A program sponsor may not create priorities among … for participation in the program (see GML §217[a]). The import of the subsequent reference to "minimum standards …

https://www.osc.ny.gov/legal-opinions/opinion-2001-2

Opinion 2000-5

… -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway Fund (transfer of moneys … are not required by law to be paid into any other fund or account." Highway Law §141 contains requirements with respect …

https://www.osc.ny.gov/legal-opinions/opinion-2000-5

Opinion 2000-4

… (installment payments of) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (installment payment of termination pay) … Pay (installment payments) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §113, 470: A school … from service. 1 Collective bargaining between public employers and public employees is provided for by article 14 …

https://www.osc.ny.gov/legal-opinions/opinion-2000-4

State Comptroller DiNapoli Releases Audits

… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York … of the revenues, the vendor complied with all terms of the service level agreements, or the liquidated damages assessed …

https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-audits