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Opinion 99-14
… constitutes indirect expenditure) GENERAL MUNICIPAL LAW, §103; TOWN LAW, §198(12): An agreement by a town on behalf of … to competitive bidding under General Municipal Law, §103 if it involves a direct or indirect expenditure in excess … subject to the competitive bidding requirements of section 103 of the General Municipal Law. General Municipal Law, §103 …
https://www.osc.ny.gov/legal-opinions/opinion-99-14XII.8.D Contract Assignments and Sureties – XII. Expenditures
… assignees and sureties. Business Units are responsible for informing the Office of the State Comptroller (OSC) of … and Chapter XI, Section 12.C - Surety Takeovers for the contractual processes related to contract assignments … from a joint custody account. For more information on these liens, please refer to Section 9.C - Reissuing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesWyoming County Court and Trust Funds (2020-C&T-2)
… deposited to the court and ordered into her custody. In addition, pursuant to New York State Abandoned Property Law, money that has remained in the hands of the Treasurer for a period of three years, … were not complete. We found two actions, totaling $30,455, in the Treasurer’s custody that were not recorded on the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2New York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… and the NYC Funds as co-lead plaintiffs was issued May 10 by Nevada's Clark County District Court Judge Joe Hardy, …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceArea #1 – IT Policy – Information Technology Governance
… notification be given to certain individuals when there is a breach of the security of the system as it relates to … student, teacher or principal PII from being included in public reports or other documents. 5 Online Banking – Before … online banking activities. The policy should identify what online banking activities are allowed; who is authorized …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyOpinion 2001-10
… action gave rise or origin to the claim that he or she approves the claim and that the service was actually rendered …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Opinion 90-41
… approximately 20 years ago on petition of property owners pursuant to the provisions of section 264 of the … §14-1412, which set forth a procedure whereby fronting owners could petition for the construction of a sewer wholly … cost to be borne entirely by the village, entirely by the owners of the property benefited or by the village and the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Treasurer by recording all financial activities in the Department’s financial software and preparing … did not enforce the limited financial provisions outlined in the Department’s rules and standard operating guidelines … and written purchasing policy related to disbursements. In addition, the Board did not adopt other financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyOpinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of public officials is Stetler v McFarlane , 230 NY 400, in which the Court of Appeals construed, inter alia , … may be lawfully committed to him by the board ..." (230 NY at409). The plaintiffs, aggrieved taxpayers challenging as …
https://www.osc.ny.gov/legal-opinions/opinion-90-49DiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… The State Education Department (SED) made progress in ensuring school districts across New York are protecting students from harassment and … according to a follow-up report released today by State Comptroller Thomas P. DiNapoli. “Bullying is a … The State Education Department SED made progress in ensuring …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actVillage of Rhinebeck – Water Fees (2013M-311)
… were not prepared in accordance with the Village’s local law, and the Board did not approve all customer account … finance charges are assessed in accordance with its local law, as written, or consider amending its local law to agree with the procedures that are currently in place …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Opinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, initiate a … districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask whether a … for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21City of New Rochelle - Elevator Inspections (2018M-62)
Determine whether City Bureau of Buildings officials ensured that elevators were inspected as required by code or local law, as applicable.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-rochelle.pdf2013ABC State of New York General Obligation Bonds, March 2013
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2013ABC-official-statement.pdf2015ABC State of New York General Obligation Bonds, March 2015
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2015ABC-official-statement.pdf2018ABC State of New York General Obligation Bonds, March 2018
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2018ABC-official-statement.pdf15 Day Waiver for NYSLRS Service Retirement Application
Governing provisions of the Retirement and Social Security Law impose a 15 day waiting period before application for service retirement becomes effective.
https://www.osc.ny.gov/files/press/pdf/15-Day-waiver-for-NYSLRS-service-retirement-application.pdfOpinion 2002-6
… at request of adjacent property owners based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal Limited Use Highway (effect of existing residences occupied for part of … Whether the highway may be so designated if there is sporadic usage …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 95-22
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 and 9105 govern … certain exercise equipment to be used to implement a fitness program at the fire station …
https://www.osc.ny.gov/legal-opinions/opinion-95-22