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State Police Bulletin No. SP-224
… implements the 2018-2023 Agreement between the State of New York and the New York State Police Investigators Association (NYSPIA), … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentOpinion 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 97-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … 387 NYS2d 385), it has been our view that zoning changes do not result in a contract with a municipality for article … planning board approval of a proposed subdivision when one of the board members who voted for the subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 88-74
… LAW, §57.07; COUNTY LAW, §226; GENERAL MUNICIPAL LAW, §§72, 72-b, 77-a; NOT-FOR-PROFIT CORPORATION LAW, §1405; TOWN LAW, … for veterans of the armed forces (General Municipal Law, §§72, 72-b, 77-a; Not-For-Profit Corporation Law, §1405; County …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Background Checks at Municipal Youth Programs (2012-MS-5)
… against the Division of Criminal Justice Services’ Sex Offender Registry and other resources. Two municipalities … in these municipalities did not identify any persons with sex offender or significant criminal histories. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Local Governments Should Improve Accessibility for New Yorkers
Municipalities should consider improving physical accessibility to their facilities for people with disabilities according to a report released by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersDetermining the Ex-spouse's Share – Divorce and Your Benefits
… 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 and ex-spouse may establish a pension … and is receiving a monthly pension benefit. Unless the DRO explicitly states otherwise, the ex-spouse will not …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareOpinion 92-39
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Improvement Districts … Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to … Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Archived: Legislative Session 2017–2018
… governmental and mission-critical functions or rendering a service or services pursuant to an information-risk contract. …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Opinion 2010-4
… cover instances or periods of time when the fire district's service may not be readily available. In neither situation, … ambulance companies to receive "back-up" services ( see New York State Assembly Mem in Support of Legislation, Budget …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4DiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… through the number of jobs they provide and the wages they pay. Given the ongoing challenges facing many nonprofits in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsPolice Property Room Inventory (2014-MS-4)
… of Audit The purpose of our audit was to determine whether law enforcement agencies have established appropriate … January 1, 2012 through December 5, 2013. Background Law enforcement agencies receive or seize multiple forms of … of public confidence and trust. Key Findings All 10 of the law enforcement agencies we audited had policies and …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Greater 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-110Opinion 2006-11
… (remuneration and duties exception) GENERAL MUNICIPAL LAW §802(1)(b): When a town board member has an interest in … the interest would not be prohibited if the board member’s duties as an employee of the store do not include the … directly related to sales to the town. The board member’s interest, however, would have to be disclosed in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2005-6
… TOWN LAW §130: A town may not make a gratuitous payment to fund a symposium on the prevention of teen “bullying” … opinion that a town may not make a gratuitous payment to fund a symposium on the prevention of teen “bullying” …
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 … through the state’s network of food relief organizations (i.e., regional food banks, food pantries, soup kitchens) for …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 2000-14
… -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payments into annuity program) …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 97-1
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … eligible to participate in the plan (see 1979 Opns St Comp No. 79-732, unreported). A "public corporation" for this … Construction Law, §§65[a], 66[4]; 1988 Opns St Comp No. 88-64, p 126). The territorial jurisdiction of a village …
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
… No. 10459/88; Walter v McClellan , 113 App Div 245, 99 NYS 78, affd 164 NY 605; 1976 Opns St Comp No. 76-34, …
https://www.osc.ny.gov/legal-opinions/opinion-91-1