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Opinion 2006-8
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … be financed from the fund. In reaching this conclusion, we are aware that General Municipal Law §6-p(7)(a) provides … 1996; Letter from Senator Hoblock to Michael C. Finnegan, Esq., Counsel to the Governor, July 15, 1996, regarding S. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-82022 Virtual Lunar New Year Celebration
… stream of the event has ended, but the replay of the event is available below. 2022 Honorees Kevin Kim Commissioner … About Lunar New Year Lunar New Year, or Chinese New Year, is an annual celebration that marks the end of winter and beginning of spring. The Chinese calendar is on a 12-year cycle, with each year linked to a specific …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationOpinion 97-9
… OF INTEREST -- Disclosure of Interest (negative impact of zoning change on board member's business) -- Zoning Changes (disclosure and recusal where negative impact on board member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative …
https://www.osc.ny.gov/legal-opinions/opinion-97-9DiNapoli Releases Bond Calendar for Second Quarter
… major public authorities during the second quarter of 2026. The planned sales of $4.47 billion include $3.66 … planned sales of $5.34 billion during the first quarter of 2026, and $7.43 billion during second quarter of 2025. The … Executive Order primarily to coordinate the borrowing activities of the state, New York City, and their respective …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarterOpinion 88-74
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … in the erection of memorial monuments for veterans of the armed forces (General Municipal Law, §§72, 72-b, 77-a; … the erection of a memorial monument for veterans of the armed forces. It provides further that: "The governing board …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 92-39
… owning taxable real property within the proposed district is entitled to vote. However, partnerships and corporations … owning more than one parcel within the proposed district is entitled only to a single vote. You ask whether persons … ] now indicates that the exception recognized in Salyer is broader than it was perceived to be when the Wright case …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 2010-4
… cover instances or periods of time when the fire district's service may not be readily available. In neither situation, … Comp No. 2008-3; 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). There are several … instances or periods of time when its [the fire district's] service may not be readily available." Even if the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Determining the Ex-spouse's Share – Divorce and Your Benefits
… credit at retirement (denominator). Then, that percentage is multiplied by 50%, so that the member and ex-spouse each … credit accrued during the marriage when the numerator is written as an open date field, for example: Total service … amount per month. While available for active members, this is more commonly seen in DROs filed after a member has …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareLocal Governments Should Improve Accessibility for New Yorkers
… such as installing accessible signs, adjusting the closing speed of doors, and other low-cost improvements. …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 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-2006-11DiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
New York state ranked first nationwide in nonprofit jobs and organizations with nearly 13 million employees and more than 31000 organizations in 2012 according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsOpinion 2005-6
… take place in the auditorium of the parochial school, is entirely secular in nature, and that the speakers are … associations or undertakings. Article VIII, §1 is applicable even if the private activity is not undertaken for profit and serves a laudable purpose …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 2000-14
… LAW §§113, 470; EDUCATION LAW §3109: A school district is not prohibited under Civil Service Law §201(4), or … bargaining between public employers and public employees is provided for by article 14 of the Civil Service Law (§200 et seq.). It is well established that, pursuant to this authority, an item …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county in which it is located, unless excluded by the county's rules and … located within a county which has established a plan is eligible to participate in the plan (see 1979 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 91-1
… 328 NYS2d 857; cf . Suffolk Roadways v Minuse , 19 AD2d 888, 244 NYS2d 651). By requesting bids in this manner, the …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 88-27
… 397 [1976]). Moreover, prior to the 1977 amendment, it was settled that the rights of a disabled firefighter vested at …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2001-2
… and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation required in order to be … category) GENERAL MUNICIPAL LAW §217(c): (1) A service award program sponsor may not require accumulation of more …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2000-5
… opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund … of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY LAW … may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Greater Amsterdam School District – Financial Condition (2016M-110)
… July 1, 2012 through December 31, 2015. Background The Greater Amsterdam School District is located in the City of … Greater Amsterdam School District Financial Condition 2016M110 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110State Comptroller DiNapoli Releases Audits
… for administering the Electronic Death Registration System used to electronically register deaths that occur in …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-audits