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Opinion 90-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-90-27II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of … Selected Departmental Disbursements HCRA Resources Fund – Statement of Cash Receipts and Disbursements by Account Summary of Local Assistance and Capital Projects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsOpinion 95-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 96-15
… 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-96-15Opinion 97-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requirement that …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requiring abstention from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 96-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … judgment. The cases in question involve violations of the New York State Thruway Authority's toll collection regulations …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 90-30
… §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county department of social services is the mortgagee but the satisfaction of the mortgage is presented for recording by the mortgagor. A county social …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 88-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … participants are authorized to invest. The fiscal officer of a participating school district or municipality may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 89-62
… multiple nominating petitions) PUBLIC OFFICERS AND EMPLOYEES -- Mode of Selection (signing multiple nominating …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Creditable Service – State Police Plan
… Under this special plan, service as an officer of the New York State Division of State Police is creditable. You may also receive credit … as a: Police officer in the New York State Department of Environmental Conservation; Police officer or member of a …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOpinion 93-14
… part of a property owner, a county may not be compelled to construct sewer extensions. This is in reply to your inquiry concerning the obligation of a county sewer … section 268 of the County Law. Section 268 provides that "(w)henever the board of supervisors shall determine it …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 96-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Appropriations and Expenditures (payment of the expenses of volunteer firefighters attending emergency …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 89-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Distressed Provider Assistance Account
… Part ZZ of Chapter 56 of the Laws of 2020 amended New York State Tax Law … and nursing homes throughout the State. Part ZZ of Chapter 56 of the Laws of 2020 requires OSC to do the … and November in 2021 and February in 2022. Part ZZ of Chapter 56 of the Laws of 2020 [pdf] Sales Tax Withholding by …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountArchived: Legislative Session 2021–2022
Archived Legislation items from the 202122 Session proposed by Comptroller DiNapoli to increase accountability and transparency in state and local government
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Opinion 2004-3
… and City-School Fiscal Relations , March 3, 1948, p 5; The New York State Constitution - A Reference Guide , Galie, … provides: (b) Whenever any … city, other than the city of New York, … provides by direct budgetary appropriation for … through borrowings: For counties, cities, (other than New York City), villages and school districts subject to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 97-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … moneys) STATE COMPTROLLER -- Powers and Duties (receipt of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 2001-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … district formation (see Memorandum of the Office of the State Comptroller to the Counsel to the Governor, for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 96-6
… any pertinent provisions. Apart from article 18 and codes of ethics promulgated thereunder, the courts of this …
https://www.osc.ny.gov/legal-opinions/opinion-96-6