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Opinion 95-7

… This opinion represents the views of the Office of the State Comptroller at the time it was … separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); TOWN LAW, §§61, 203, 210, 215, …

https://www.osc.ny.gov/legal-opinions/opinion-95-7

Opinion 96-13

… may no longer represent those views if, among other things, there have been subsequent court cases or statutory … 11-AA; RETIREMENT AND SOCIAL SECURITY LAW, §§40, 100, 101: A person may simultaneously participate in, and receive … assigned work periods. The effect of this provision is to limit the circumstances under which service credit may be …

https://www.osc.ny.gov/legal-opinions/opinion-96-13

Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders

… Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction (herein referred to as ED) for all Medicaid recipients, including registered sex offenders. In addition, Medicaid must not pay for ED drugs, unless that drug has another Food and Drug …

https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and

DiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits

… Thomas P. DiNapoli joined the United States Attorney for Eastern District of Tennessee (EDTN) in announcing that … USC. § 1343) in the U.S. District Court at Knoxville, TN for stealing $56,352 from the New York State and Local … informed NYSLRS that no death certificate had been issued for Conklin’s death, just a police report. After Conklin’s …

https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-local

NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions

… funds in the United States. The Fund holds and invests the assets of the New York State and Local Retirement System on …

https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-invest

Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)

… included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or … professionals providing services through the Medicaid fee-for-service program to be enrolled as participating providers … to determine whether the Department made improper payments for claims in violation of federal and State requirements …

https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-no

DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value

… economic development, business investment and job creation in New York. The Public Authorities Law (PAL) requires it to … published a detailed report on its real estate portfolio in December 2022 after the current audit began. Before that … the vacant properties are former correctional facilities in the New York City area (Downstate, Bayview, and Lincoln). …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-below

DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000

… in the third degree as a crime of public corruption for stealing funds from the society and the town.  “Bridget … County District Attorney Crawford and Superintendent James for their partnership in ensuring Bridget Brown was held accountable for her crimes.”  “I am thankful to the investigators who …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitution

Opinion 89-49

… November 27, 1989 Michael Colodner, Counsel State of New York Unified Court System … Whether a fee is properly imposed …

https://www.osc.ny.gov/legal-opinions/opinion-89-49

Opinion 93-23

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services … performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical services) ZONING AND …

https://www.osc.ny.gov/legal-opinions/opinion-93-23

Opinion 88-38

… of the 1965 Attorney General's Opinion is correct and that his interpretation is consistent with the plain language of …

https://www.osc.ny.gov/legal-opinions/opinion-88-38

Opinion 93-17

… appropriation of current funds when bonds may be issued) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … to pre-pay certain employer retirement contributions) SCHOOL DISTRICTS -- Powers and Duties (authority to issue … LAW, §521(2): The issuance of bonds by a non-city school district is subject to a mandatory referendum when the …

https://www.osc.ny.gov/legal-opinions/opinion-93-17

Opinion 90-56

… gifts upon their employees, but rather are providing a form of compensation as a condition of employment to induce …

https://www.osc.ny.gov/legal-opinions/opinion-90-56

Opinion 2004-1

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose fees for emergency …

https://www.osc.ny.gov/legal-opinions/opinion-2004-1

Opinion 90-37

… offer) VILLAGES -- Real Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): This … does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a …

https://www.osc.ny.gov/legal-opinions/opinion-90-37

Opinion 90-50

… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … (municipal highway construction performed by State in connection with State project) STATE COMPTROLLER -- … Transportation to perform municipal highway construction in connection with State highway projects, the State …

https://www.osc.ny.gov/legal-opinions/opinion-90-50

Opinion 2002-5

… rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition … monies held in) -- Deposits and Investments (of monies in capital reserve fund) REAL PROPERTY -- Purchases (of … to be funded by real property tax and to be paid into a capital reserve fund for the purpose of accumulating monies …

https://www.osc.ny.gov/legal-opinions/opinion-2002-5

Opinion 90-57

… protection district must specify a "definite sum" to be paid each year for all of the services rendered under the … no statutory provisions which regulate the consideration paid to a village under a fire protection contract and, …

https://www.osc.ny.gov/legal-opinions/opinion-90-57

Opinion 92-13

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, … not violate the "single subject" requirement of Municipal Home Rule Law, §20(3). You ask whether a town in a county not …

https://www.osc.ny.gov/legal-opinions/opinion-92-13

IX.2.B Terminology – IX. Federal Grants

… Assistance Listing Number (ALN)  is a unique five-digit number that identifies federal grants … payment and information system developed in 1995 to provide a single point-of- contact for the request and … Status Report (SF-269). Once a Final Report is filed, it is expected that no further transactions will be processed …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminology