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Opinion 90-62
… This opinion represents the views of the Office of the State Comptroller at the time it was … a vacancy in office. These include, among other things, resignation or removal of the incumbent; an incumbent's … Fitzsimmons v Brooklyn , 102 NY 536; O'Leary v Board of Education , 93 NY 1; Periconi v State , 91 Misc 2d 823, 398 …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 90-55
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … rights of a disabled firefighter under section 207-a vest at the moment of disability and may not thereafter be … to disabled firefighters who reach mandatory retirement age (General Municipal Law, §207-a[2],[4]). In our opinion, …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 92-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by the Association of Fire Districts of the State of New York). As to the particular nature of interference which the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 96-3
… providing environmental review services) GENERAL MUNICIPAL LAW, §801: A village trustee would have a prohibited interest … appearing before the village board. General Municipal Law, article 18 (§800 et seq .) contains provisions relative … prepare, authorize or approve the contract or approve payment under the contract; (b) audit bills or claims under …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 96-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … of a new town hall if the town board submits a proposition on this question to referendum, or whether special … fund to amortize any outstanding obligations issued on behalf of the district to finance the cost of the property …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 95-9
… must be credited under a service award program for each calendar year after the establishment of the program in which …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 88-10
… the amount of the tax to their customers either in the form of a separately listed item or by calculating it as part …
https://www.osc.ny.gov/legal-opinions/opinion-88-10NYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… 10, 2023 The Honorable Joseph R. Biden President of the United States The White House 1600 Pennsylvania Avenue, NW … for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department … is the one of the largest public pension funds in the United States. The Fund is not subject to the Employee …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionOpinion 90-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … 62.00 and 63.00 of this chapter, and any other powers or duties pertaining or incidental to the sale and issuance of obligations. …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 89-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not charge additional …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 88-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … service can be used for current purposes on the basis that it is an unexpended balance of an appropriation." We note … current funds need not be utilized to pay debt service. It should be noted, however, that in the case of counties, …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Open Book New York
… of State and Local Government Financial Records As the State's Chief Financial Officer, Comptroller DiNapoli believes New Yorkers deserve to know how their tax dollars are spent. … spending priorities using the Comptroller's Open Book New York. Also see Additional Financial Information . State …
https://www.osc.ny.gov/open-book-new-yorkTown of Lewis – Records and Reports (2025M-17)
The Supervisor did not maintain complete and accurate accounting records and reports As a result the Board lacked reliable records and reports to effectively manage the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Opinion 2008-5
… This opinion represents the views of the Office of the State Comptroller at the time … of thirty-five per centum applicable if the village owns all of the fire apparatus to be used in carrying out the … for fire company purposes only. If the village owns all of the fire apparatus to be used in carrying out the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Unified Court System Bulletin No. UCS-328
… Year Payment Effective Date Check Date Administration 3 Lag April 2022 03/31/2022 05/24/2023 Administration 3 Lag … Hudson Pay, provided the employee has a Payroll Status of Active or Leave With Pay or Leave of Absence with … taxable gross and will be reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemXIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… systems. CONST, CONEW CONSTRUCTION All capital, minus new const. This activity is intended to be used where the … track construction activities at a more granular level for new flooring or flooring replacement. Exclude joist and … track construction activities at a more granular level for new or existing heating, ventilation, or air-conditioning. …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… on Check Type of Check How to Reissue or Cancel Guidance B Payroll Payroll Bulletin 1684 WCB T Workers’ Compensation Board Only …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkOpinion 2001-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … p 329; Memorandum to the Governor of the Department of State for S. 1771 of 1983, July 26, 1983; Memorandum to the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 89-31
… the issues discussed in the opinion. ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- Recall Election (authority of city voters to petition) CHARTERS -- … would be removed from office before the end of his or her term of office by vote at a referendum to be taken upon …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 2006-2
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Procedural Requirements (procedures … 12 district, the proposed maximum amount of the water improvement to be constructed for the district must be stated … Under article 12-A, the proposed maximum amount of the improvement must be set forth in the notice of hearing (Town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2