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DiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 … a variety of other purposes. Identity thefts have surged in New York over the past decade, but reported arrests and … 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-2020XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… or employee authorized to make purchases on behalf of his or her State agency - generally by use of a State-issued … decision of the State officer or employee in performing his or her State duties and responsibilities. Consequently, … in substantial conflict with the proper discharge of his or her duties in the public interest. For example, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netState Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… New York State Comptroller Thomas P. DiNapoli and Acting Superintendent of the Department of Financial … District (BDD) as a participant in the BDD program and deposited $35 million in New York State funds to Sidney … Branch. The BDD program supports the establishment of bank and credit union branches across the State where there is a …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentOpinion 89-22
… ordinances, orders, rules or regulations or to regulate, warn, or guide traffic... Thus, although towns are not … hazardous condition and fails to correct the condition or warn of its existence (see Friedman v State , 67 NY2d 271, … 144 AD2d 119, 534 NYS2d 711 [3rd Dept 1988], mot for lv to app den 73 NY2d 705, 539 NYS2d 298, 536 NE2d 627 [1989]). In …
https://www.osc.ny.gov/legal-opinions/opinion-89-22New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… individuals with opportunities to find success upon release, and ensuring the wise use of public resources. In … age 50 and over increased marginally over the same time period. Of more significance, individuals who were at … Health, Mental Health and Programming,” Corrections Today (August 2008) – found that 56 percent of state …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingTown of Lockport – Asphalt Millings Inventory (2025M-55)
… gravel-size rock. Millings are generally collected during road paving projects that require a certain depth of the existing road to be milled and removed before the road is paved. … and a similar size pile of unscreened millings, with a sale value of approximately $29,000. While unscreened …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Town of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may … agree to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Opinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 90-44
… e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v County of Ontario , 92 Misc 2d 51, 399 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-42
… is issued, the security being evidenced only by an account master record and a description of the security in a … provide that every "owner" of a security must establish an account master record before the owner may deposit a security … or corporation established by law" (31 CFR 357.21[e]). The account master record will include, along with other …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 89-8
… of the state department of audit and control at Albany, New York, another in the state department of education at Albany, New York, and the third in the office of the clerk of such …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 89-59
… (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs … (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), … a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 89-26
… statements. You ask whether fire district officers are required to complete and file annual financial disclosure … disclosure requirements of General Municipal Law, §812 are not applicable on either a mandatory or optional basis … Whether fire district officers are required to complete and file annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 88-77
… pecuniary or material benefit accruing to a municipal officer or employee as the result of a contract with the municipality which such officer or employee serves." That statute also provides that a municipal officer or employee is deemed to have an interest in any …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 96-9
… e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v City of Ontario , 92 Misc 2d 51, 399 NYS2d 379; …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 91-6
… consolidations, codifications or restatements of pre-1953 special or local laws applicable to a local … as expressly provided by the State Legislature or by a pre-1953 local law, it is our opinion that a local government …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 95-30
… LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; … in General Municipal Law, §11, except that investments of gifts, grants or bequests in the form of a true trust are … invest moneys raised by taxes, and non-tax moneys, such as gifts. General Municipal Law, §11, as amended by chapter 708 …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 98-8
… Law, §162 contains provisions relative to "preferred sources". Under that section, preferred source status is accorded to: (1) commodities produced by the Department of Correctional Services' Correctional Industries … and services must be made through these preferred sources, in accordance with the priorities set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 98-23
… of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, … A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20