Search
Opinion 90-60
… (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC … -- Installment Purchases (to finance construction of recycling center under General Municipal Law, §120-w) GENERAL … purchase contract to finance the construction of a recycling center under General Municipal Law, §120-w. Such a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Access to Preschool Special Education Services
… is effectively overseeing preschool special education in compliance with all applicable laws and regulations to … Assurance (SEQA) regional offices conduct reviews of compliance with the 60-day timeline for evaluations of … school districts on a 6-year rotational basis to assess compliance with regulation requirements (i.e., every year, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesOpinion 96-24
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund) … pumper truck), must set forth the estimated cost thereof and is subject to permissive referendum requirements (General … Fire District 1 We note that the appropriations to and expenditures from capital reserve funds are not subject …
https://www.osc.ny.gov/legal-opinions/opinion-96-24DiNapoli Proposes More Transparency for Fire Protection Costs
… the process for local communities that contract out their fire protection services to incorporated volunteer fire companies. DiNapoli's legislation would require any incorporated fire company to submit an itemized statement of the estimated … the process for local communities that contract out their fire protection services to incorporated volunteer fire …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsOpinion 88-6
… (authority of municipality to contribute to "defined contribution pension plan") CIVIL SERVICE LAW, §§200 et seq … law or collective bargaining, contribute to a "defined contribution pension plan" under which the municipality's … not payable until retirement. You ask whether a "defined contribution pension plan" established pursuant to an …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 88-50
… 'capital improvement' connotes a more complete rebuilding, remodeling or major overhaul. To some extent, then, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Service Retirement Benefit – State University Police Plan
… 25 years of SUNY police service, or you may qualify for a service retirement if you reach age 60 before having … will equal 2 percent of your Final Average Salary (FAS) for each year of SUNY police service. For each year of service beyond 25 years, including service …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitService Retirement Benefit – Forest Rangers Plan
… You may retire at any age after completing 25 years of forest ranger service. Or, you may qualify for a service … if you reach age 60 before having served 25 years as a forest ranger. The Benefit With 25 years of creditable … will equal 1/50th (2 percent) of your FAS for each year of forest ranger service. For each year of service beyond 25 …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… bidding it is difficult to determine whether the price is reasonable and the contract is in the best interest …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsOpinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 93-5
… and secure regularity and uniformity of procedure are held to be directory, and not mandatory, unless …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 2001-7
… of capital improvements to the water or sewer system ( Video Aid v Town of Wallkill , 203 AD2d 554, 610 NYS2d 610 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and … of the communities reviewed: Adequacy of 2021 Budgets – Town of Bolton (Warren County) Auditors found that officials … estimates for significant revenues and expenditures in the 2021 adopted budget. Due to uncertainties in available …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… elected or appointed officials who are paid per diem (per call, case, meeting, etc.), how do you determine the number … (ROA) has been submitted. In the event an official has not completed, signed and submitted an ROA, a Resolution must … elected or appointed officials who are paid per diem (per call, case, meeting, etc.), how do you determine the number …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionDiNapoli Announces Latest Fiscal Stress Scores
… said DiNapoli. “Our monitoring system has shown that for those localities experiencing financial hardship, it can … and develop realistic long-term financial plans.” The latest round of scores is based on 2015 financial information … sortable list of fiscal scores for municipalities, visit: …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond … and No planned issuances scheduled for September at this time. The anticipated sales in the third quarter compare to … all project approvals required by law. The collection and release of this information by the Office of the State …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterOpinion 88-41
… established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], … North Hempstead , 118 AD2d 542, 499 NYS2d 161; 1986 Opns St Comp No. 86-75, p 119; see also 2 McQuillin, Municipal … City of Newburgh , 116 AD2d 396, 501 NYS2d 369; 1986 Opns St Comp No. 86-75, supra ; see also 2 McQuillin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Federal Impact on Higher Education – Federal Funding and New York
… upcoming budget appropriations for federal fiscal year 2026 and Executive action put at risk the competitiveness … of over 1,800 grants by the National Institutes of Health (NIH) through June 2025. Accompanying this action, the … 6 most provisions will become effective as of the 2026-27 academic year. The U.S. Department of Education is …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationRequired Documentation
… credit cards; Records such as tax (W2 and 1099 forms), school, insurance, medical, military; Legal papers such as …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentation