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Opinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … is required and, in certain instances, the approval of the State Comptroller is required (Town Law §§193, 194, 209-d, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2006-3
… discussed in the opinion. FEES -- Franchise Fees (fund to which town cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television franchise fees are credited) REAL PROPERTY -- Franchise (fund to which town cable television franchise fees are credited) …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the provisions of Tax … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by … members of each company, must determine how foreign fire insurance tax moneys are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Payroll Improvement Project Bulletin No. PIP-014
… process for employees enrolled in the Optional Retirement Plan (ORP) or the Voluntary Defined Contribution Plan (VDC). … Dates The new deduction codes will be active at Go Live on March 15, 2021. OSC Actions OSC will bring forward … to assist in calculating pensionable earnings after go live. Agency Actions Agencies must calculate and enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsDiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, … times the annual total from a decade earlier, according to a report released today by New York State Comptroller … Identity thefts in New York surged during the pandemic with more than 67000 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020Opinion 89-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Recall … Initially, we note that it is well-established in this State that government by representation is the rule. Direct …
https://www.osc.ny.gov/legal-opinions/opinion-89-31XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… Section Overview and Policies The purpose of this section is to emphasize awareness by State officers and employees of the requirements … as a result of their official duties [use of which is prohibited] and travel rewards or points [use of which may … The purpose of this section is to emphasize awareness by State officers and employees of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… to analyze financial trends. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … between revenues and expenditures accumulated over time. School districts may retain a portion of surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… the town complies with various laws and maintaining the public’s trust. The Town Board’s (Board’s) 2025 calendar-year … Audit Summary The former Supervisor, who resigned in October 2024, did not maintain a central accounting system … audit of, the Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Opinion 89-22
… issues discussed in the opinion. STREETS AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and … TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, 1652-b, 1660, 1682, 1684: Where …
https://www.osc.ny.gov/legal-opinions/opinion-89-22New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… Adults Keeps Rising January 2022 PDF Version Message from the Comptroller The safe and efficient operation of the corrections system in … and an overview of the costs of providing medical care. The evidence indicates that more work in refining New … This report provides updated information regarding the overall correctional system population an analysis of …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingOpinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 93-9
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … was established, without regard to actual membership in the Association. You ask whether the Florida Fire … of financial aid for college attendance can constitute a form of "relief". Further, several courts have recognized, in …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 98-8
… Bidding (preferred source requirements) GENERAL MUNICIPAL LAW, §103; STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political subdivision is required to procure …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 98-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … Safety for chapter 844 of the Laws of 1964, 1964 New York State Legislative Annual, p 419; 1964 Opns Atty Gen p 39). …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 95-30
… (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 91-6
… Law, §104 provides an exception to the competitive bidding requirements of section 103 for purchases of materials, … for purchases through federal GSA contracts (31 Opns St Comp, 1975, p 133, 1971 Opns St Comp No. 71-916, unreported). We note that under the doctrine …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 96-9
… to salary increase pursuant to General Municipal Law, §207-m when collective bargaining agreement provides for … base salary for purposes of General Municipal Law, §207-m) WORDS AND PHRASES -- "Base Salary" (for purposes of General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: Whether a signing …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 2001-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … equivalent to the assessments that would have been imposed on the properties for the five previous years, had they been … equivalent to the assessments that would have been imposed on the properties for the five previous years had they been …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7