Search
Opinion 2005-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the Insurance Law, unless a special law enacted by the State Legislature provides otherwise. 1 In general, these …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 98-17
Whether a town may confer the benefits of Public Officers Law 18 upon employees of a town housing authority
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 97-22
… Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and Duties … -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 97-18
… -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real … 275: Pursuant to County Law, §215, real property acquired for a county sewer district, that is no longer needed for … sale of county property. County Law, §215(5) provides that when the board of supervisors determines that any county real …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 92-46
… minimum, these policies and procedures must provide, inter alia , that when competitive bidding is not required by law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 95-18
… provision for a one-time maintenance fee (see 29 Opns St Comp, 1973, p 167; 2 Opns St Comp, 1946, p 714). Accordingly, there is no authority under … local government ... charges, rates or fees ..." Opns St Comp, No. 95-18 (Municipal Home Rule Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 91-44
… LAW, §§160, 163(2),(4), 167(2); TOWN LAW, §174(3): A member of a board of fire commissioners of a fire district … plan at the expense of the district. You ask whether a member of the board of fire commissioners of a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 92-37
… Town Law, §§172-d and 173. Section 172-d provides, inter alia , that whenever a fire protection district adjoins a …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 2004-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the Insurance Law, unless a special law enacted by the State Legislature provides otherwise. 1 In general, these …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 94-22
… -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning … expenses of the district will be imposed upon benefited real property in proportion to the benefit received, to …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 94-20
… TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance … excess cost of snow removal) -- Serial Bonds (use of for "extraordinary expenses" for snow and ice removal) …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 94-2
… or statutory amendments that bear on the issues discussed in the opinion. CITIES--Fees (exemption from parking meter … VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the absence of express statutory authority, a city may not … parking meter fees when parking their personal vehicles in the city's on-street parking meter zones. Currently, the …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 94-30
… that bear on the issues discussed in the opinion. [edited for publication] COUNTY CLERK -- Fees (amount of index fees … the CPLR required a county clerk to collect a fee of $100 for the assignment of an index number to an action pending in … omnibus revenue bill enacted to balance the State budget for fiscal year 1990-91 and increased general fund revenues …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… individuals. Firewalls Firewalls are hardware and/or software programs that enforce boundaries between devices on different networks or network segments. Firewalls control network communications … capabilities to analyze network communications and allow or deny specific types by comparing communication …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionOpinion 90-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 90-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … supplies (see Opn No. 87-4, supra ). Inasmuch as your letter makes reference to General Municipal Law, §§103-a, …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 89-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Associations (use of tax moneys to rent meeting … Fire Department Volunteer Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… or third parties. Examples include data used to produce payroll or vendor payments, preliminary drafts of bid …
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
… In an op-ed on Politico.com, New York State Comptroller Thomas P. … they identified climate change as being material for 72 out of 79 industry sectors. As part of the letter issued in …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-change