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Opinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … to section 220 if the expenditure is paid for with surplus funds (Town Law, §220, last paragraph). Since Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 92-14
… the county clerk's office, or (2) the lienor has failed to commence an action to foreclose such lien or to secure an … of lien. The question of whether the lienor has failed to commence such an action is a factual question which must be … filed in the county clerk's office. 2. By the failure to commence an action to foreclose upon the lien within the time …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 88-12
… and operation costs. The method or formula may be based on full valuation of real property, amount of services rendered …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 92-32
… significant property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 2004-5
… officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … act is applicable here. 2 This requirement, however, does not preclude a company from paying all or a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 88-15
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … no exception for renewals of such contracts. Since you do not state whether any contracts with the agency pre-dated …
https://www.osc.ny.gov/legal-opinions/opinion-88-15State Agencies Bulletin No. P-982
Cancellation of Retirement Information for Retirees Returning to Employment with NYS Under Sec 21/212 Ret & SS Law
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-982.pdfOpinion 88-72
… in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; TOWN LAW, §§190, 209: The establishment of a county sewer district would not necessarily preclude the subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Audit of the Tuition Assistance Program at Plaza College
… and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. Background Plaza College (Plaza) is a private postsecondary educational intuition located in …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeDiNapoli Announces State Contract and Payment Actions for August 2015
… State Comptroller Thomas P. DiNapoli announced today his office approved 1,821 contracts valued at $1.9 billion and … of Transportation $152.9 million construction funding to NYC for the Belt Parkway Bridge over Mill Basin. $47.6 … Children’s Services. Department of State $1.2 million to NYC for the waterfront revitalization program. New York State …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015RFP#0008 – Audit of OSC Internal Controls
… Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from independent certified public … an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to …
https://www.osc.ny.gov/procurement/rfp0008The Increasing Threat of Identity Theft
… assuming the identity of another person to obtain goods, money, property, services or credit or to commit another … Yorkers can report allegations of fraud involving taxpayer money across the State by calling the toll-free Fraud Hotline … at https://nyassembly.gov/leg/?default_fld=%0D%0A&leg_video=&bn=A04939&term=2001&Summary=Y&Actions=Y&Memo=Y&Text=Y …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftOpinion 91-18
… or bookkeeper. The town's code of ethics, however, should address the subject of employment of relatives or dependents of town officers and the town supervisor should abstain from discussions and votes of the town board … or dependents of town officers is one of the subjects that should be addressed by a code of ethics. Therefore, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-18State Agencies Bulletin No. 2348
… periods in such grade in Fiscal Year 2024-2025; and Has a Comp Rate Code of ANN on the payment effective date; and Did … Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2348-april-2025-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1484
… and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date based on the … for the April 2016 M/C Performance Advance provided the employee: Is in a BU06, BU46, BU66 or BU79 position on the … and Time Entry earnings that are calculated by the system based on annual salary, such as OT for Annuals (OTA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1484-april-2016-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 1408
… and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date based on the … for the April 2015 M/C Performance Advance provided the employee: Is in a BU06, BU46, BU66 or BU79 position on the … and Time Entry earnings that are calculated by the system based on annual salary, such as OT for Annuals (OTA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1408-april-2015-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 1569
… and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date based on the … for the April 2017 M/C Performance Advance provided the employee: Is in a BU06, BU46, BU66 or BU79 position on the … and Time Entry earnings that are calculated by the system based on annual salary, such as OT for Annuals (OTA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advancesOpinion 90-24
… district corporation may, by resolution, delegate all or part of such powers and duties to the chief fiscal officer …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 98-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … In addition, except to the extent restricted by the State Legislature, local governments may adopt local laws, … and miscellaneous expenditures (see DuBois v Town of New Paltz , 35 NY2d 617, 369 NYS2d 506). In addition, as …
https://www.osc.ny.gov/legal-opinions/opinion-98-10