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Opinion 90-18
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … section 103 (see 1989 Opns St Comp No. 89-2, p 6). Also, it has been held that services of a professional licensed … Law, §10.31; 1987 Opns St Comp No. 87-4, p 6). Therefore, it is our opinion that, other than those particular purchases …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of … fire insurance tax moneys "except as otherwise provided in any special law". Sections 9104 and 9105 provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… Networks that are connected to the Internet are physically connected to unknown networks and their users all over the world. While … updated as the local government’s or school’s requirements change, such as when new applications or devices are added to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… and data. The information maintained for each piece of computer hardware should include a description of the item … should maintain an inventory of information assets (i.e., data) that classifies the data according to its … protect their IT resources, including data, if they do not know what resources they have and where those …
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
… all corporations to disclose their climate risks on at least an annual basis. It is a goal that is publicly …
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)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
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)
… also did not review or certify payroll registers, a detailed record of all payroll information for a specific pay period, including employee names, hours … overtime are not adequately documented or supported, there is an increased risk the Village may provide compensation to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… [read complete report – pdf] Audit Objective Did Indian Lake Central School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Town of Oxford – Financial Condition (2024M-135)
… the Town of Oxford (Town) Board (Board) receive complete and accurate financial reports and effectively manage and plan the Town’s financial condition? Audit Period January …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Poland Central School District – Lead Testing and Reporting (S9-25-20)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Otisco Fire District – Financial Activities (2025M-42)
… to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… four of the projects, and the CBAs prepared for the other five projects did not include all the information required by …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mOpinion 91-8
… principal and interest, and has no other powers and duties with respect to the sale, issuance or payment of bonds, the … principal and interest, but has no other powers or duties with respect to the sale, issuance or payment of the bonds. … officer or employee has an "interest" in any contract with the municipality if he or she receives a direct or …
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 firefighters to salary … the contrary holding in Smerek , supra . With respect to your questions regarding restrictions on employment, section …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 2006-7
… to replace vehicles and the service provider’s need for new and different or additional equipment (1980 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 88-53
… Social Security Law, §302(9)(d) provides as follows: "d. By the adoption, filing and approval, where required, of a … 302(9)(d), notwithstanding the fact that the payments were made in the member's regular biweekly paychecks. In addition, … while an individual is on vacation and the payments made over and above the regular salary paid to a member while …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 2005-8
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … within their boundaries (General Municipal Law §122-b[1]). It appears that the proposed emergency transport service … the use of the services (General Municipal Law §122-b[2]). It is a well settled general principle that a municipal fee …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 89-50
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (drainage improvement on private … and Duties (drainage improvement on private property) TOWN LAW, §§64(11-a), 68; STATE CONSTITUTION, Art. VIII, §1: A … necessary to alleviate the drainage problem. Town Law, §64(11-a) authorizes a town board, by resolution, to …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Unified Court System Bulletin No. UCS-327
… Lag 03/30/2023 05/24/2023 Eligibility Criteria: Employees with an active Additional Pay record with the following earnings code on or after 04/01/2021 while … the employee has a Payroll Status of Active or Leave With Pay or Leave of Absence with Reason Code WDL on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-327-april-2021-april-2022-and-april-2023-state-new-york-unified