Search
Opinion 96-4
… a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the … a statement of the estimated cash balance. The requirement is in accord with the strong policy of the law to require a … This is in reply to your request for our opinion concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous … COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 90-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FIRE DISTRICTS -- Dissolution (disposition of surplus moneys) TOWN LAW, §185(1): Absent a provision to … Whether surplus moneys of the fire district may be used to repair and replace the …
https://www.osc.ny.gov/legal-opinions/opinion-90-17State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … Officials did not always obtain quotes in compliance with the town's procurement policy. Auditors determined the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… follow. Department Operations: Personal Service (PS): PS – Regular PS – Temporary Service PS – Holiday/Overtime Compensation …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… The full op-ed is below: It takes big money to run for political office in New York, especially for statewide office. The current campaign financing system erects too many barriers that … system that many say have too tight a rein on our political structure. It gives voters a broader choice, yet …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… DEP to review during the After Hours Variance application screening process. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR … providing goods or services prior to OSC approval of a contract assumes a risk of non-payment or reduced …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsOpinion 91-13*
… v Town of Albion , 62 AD2d 478, 405 NYS2d 521; Citiwide News v NYCTA , 62 NY2d 464, 478 NYS2d 593). It is equally … The Court of Appeals demonstrated again in Citiwide News , supra , that it considers the intent of the parties in …
https://www.osc.ny.gov/legal-opinions/opinion-91-13DiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… today by State Comptroller Thomas P. DiNapoli. “Bullying is a widespread problem that can cause lasting damage to a … we can to stop it from happening,” DiNapoli said. “I commend the State Education Department for acting on my audit and strengthening its efforts to …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the … data to compute the tax cap; and establishing requirements for reserves of excess funds. For more information, see Overview of the Office of the New …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 99-14
… Davis v Board of Education of the Hewlett-Woodmere Union Free School District , 125 AD2d 534, 509 NYS2d 612, lv den 69 …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Opinion 89-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to establishment by school district … within its boundaries State lands assessed at more than 10 of the aggregate assessed valuation of real property within …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 2005-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICE -- Fees (imposition of to generate revenue in excess of cost) CITIES -- Fees (for … Whether a city may set fees for the provision of emergency medical transport services by a paid city fire …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8DiNapoli: MTA Budget Outlook Improves
… The Metropolitan Transportation Authority (MTA) is on … unanticipated resources now expected to be available over the course of the financial plan period, yet it still plans … The Metropolitan Transportation Authority MTA is on stronger …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesOpinion 93-3
… Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 92-44
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to fringe benefits pursuant to … Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… coordinates corporate responsibility programs for over 300 religious, institutional investors committed to using …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelOpinion 88-5
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees … AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits) GENERAL MUNICIPAL LAW, §92-a: A town may … establishing a personnel policy of providing health insurance at town expense to retired employees with at least …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 89-2
… or statutory amendments that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation in group purchasing programs) PUBLIC CONTRACTS - Contracts … a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or …
https://www.osc.ny.gov/legal-opinions/opinion-89-2