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Opinion 2001-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … meaning of General Municipal Law, article 18) -- Interest in Contract (municipal officer or employee not deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 90-30
… LAW AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a … satisfaction of the mortgage is presented for recording by the mortgagor. A county social services official who … social services is not liable for any such fee. This is in reply to your letter concerning fees for recording …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 98-5
… section 800(3) of the General Municipal Law, a municipal officer or employee has an "interest" in any contract with … as a result of that contract. In addition, a municipal officer or employee is deemed to have an "interest" in the … is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 98-14
… Area Builders , supra ). The intent to pre-empt may be express (see Jancyn Manufacturing Corp. v County of Suffolk , …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 2005-3
… of a building to be erected or placed on a site owned by a school district, subject to certain requirements, … otherwise dispose of any real property or interest therein owned by it or acquired by it pursuant to section 72-j to any …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3State Agencies Bulletin No. 1852.1
… Agencies are required to provide the Office of the State Comptroller (OSC) with the value of the personal use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 91-52
… This opinion represents the views of the Office of the State Comptroller at the time … CONSTITUTION, ART 1, §11; UNITED STATES CONSTITUTION, ART I, §8, ART IV, §2, AMENDMENT 14: A local government may not … in a time factor, not by political boundaries. The latter do not go to the merits of need, and such test lends itself …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Opinion 2002-17
Concerning a proposed town building construction project governed by General Municipal Law 101
https://www.osc.ny.gov/legal-opinions/opinion-2002-17DiNapoli Announces State Contract and Payment Actions for August 2016
… field is level and taxpayers get the best value for their money. These independent audits also help ensure payments are …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-state-contract-and-payment-actions-august-2016DiNapoli Announces State Contract and Payment Actions for March 2016
… to added transparency via his Open Book New York website. Legislative Travel and Per Diem Expenses Legislative … at state facilities. Department of Health $2 billion with Partners Health Plan Inc. for managed care of individuals … contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Opinion 2005-1
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1DiNapoli Announces State Contract & Payment Actions for September 2014
… fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for … Approved Office of Alcoholism and Substance Abuse Services $173.2 million for 19 grants to provide chemical … Disability Assistance $1.9 million to JP Morgan Electronic Financial Services to provide electronic benefit transfer …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014DiNapoli Announces State Contract & Payment Actions for October 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … to the selection of applicants to develop and operate a casino. Division of Criminal Justice Services $1.6 million to … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014Opinion 2000-16
… FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life … The association has discretion to interpret the word "families" as including persons not related to a member … out to society, and the reliance placed upon one another for daily family services. You ask whether an exempt …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
Elected and Appointed Officials Get answers about the standard work day and reporting resolution RS2417A that participating NYSLRS employers must adopt
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 88-36
… by subordinates or employees in the sheriff's department. NEW YORK CONSTITUTION, ARTICLE XIII, §13; COUNTY LAW, §650: … sheriffs and other employees of sheriff's department. NEW YORK CONSTITUTION, ARTICLE XIII, §13; COUNTY LAW, §650; … liability cannot be assumed by or imposed upon the county. New York Constitution, Article XIII, §13 provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 89-62
… for fire district office is governed by subdivision 7 of section 176 of the Town Law which states that the board of … by resolution that such nominations be submitted in petition form subscribed by twenty-five qualified voters of … that nominations for district offices be submitted in petition form subscribed by 25 qualified voters of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Town and County Special Districts and Town Improvements
… issue debt to finance the establishment, extension of or increase in the maximum amount to be expended for a special … calculate future average estimated cost thresholds. 2025 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2025 through December 31, 2025 Town Special Districts …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsOpinion 96-6
… Board of Appeals of the Town of Shawangunk, Ulster County, 158 AD2d 801, 551 NYS2d 392, lv den 76 NY2d 706, 560 …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of … and villages in Erie County and Nassau County. Officials from the Erie County Fiscal Stability Authority (EFSA), the … Payment Months by Municipality [xlsx] (last updated July 2025) "Aid and Incentives for Municipalities: New York …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tma