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Opinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program) PUBLIC … compensation as an "after-the-fact" bonus to the executive director of the agency for services already …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Open Book New York
… Search Millions of State and Local Government Financial … see Additional Financial Information . State Contracts Search 260,000 contracts that State agencies have with … and those that don't require approval by the Office. Search Contracts Also see State Contracts by the Numbers …
https://www.osc.ny.gov/open-book-new-yorkCicero Volunteer Fire Department - Financial Activities (2025M-138)
… Did Cicero Volunteer Fire Department Department officials ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mTown of Lockport – Building Permit Fee Collections (2025M-56)
… – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 … use regulations and safety standards by issuing building permits and certificates of completion or occupancy, and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Great Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and … 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent a … distribute the procedures to the Board, Superintendent or park supervisors. As a result, the park supervisors tracked …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Ashville Fire District – Procurement and Board Oversight (2025M-81)
… used by the District to purchase a custom pumper fire truck. We included this purchase because the final payment … $796,200. Although the Board advertised for bids for each truck, the bidding requirements were written in a manner that … orders totaling $63,500 to further customize a pumper truck. District officials did not include the modifications, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Henderson Fire District – Financial Activities (2025M-67)
… purchases (e.g., office supplies and a printer), entry and truck bay doors, and fire pumper equipment. Community room …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Town of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … Supervisor did not provide oversight of the Clerk’s duties related to maintaining the accounting records, which resulted … AFR prevented the Board, residents and other interested parties access to reliable financial information to measure …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… collections totaled $836,660 and accounts payable and payroll disbursements totaled $590,354. In addition, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70NYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… New York State Comptroller Thomas P. DiNapoli today wrote to President Biden in support of his planned veto of a … a U.S. Labor Department (DOL) rule that allows managers of retirement funds that are subject to the Employee Retirement … Comptroller DiNapoli today wrote to President Biden in support of his planned veto of a …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionOpinion 2008-5
… 2008 Howard I. Krantz, Esq., Village Attorney Village of Lake George 1 The thirty-five per centum cap may be exceeded …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5XIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… a limited number of standard activities that are unique to DOT and begin with “DOT”, all other standard activities are applicable statewide … the work effort cost. CONST, CONEW BLDG_IMPRV_BD20 DOT Bldg Imprv - 20yrs This activity is intended to be used …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesUnified Court System Bulletin No. UCS-328
… Orange. In addition, consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed … 2023 Location Pay and Location-Mid Hudson Pay Increases will be paid using the following effective date and check … Pay page effective 03/31/2022 and/or 03/30/2023 if a row does not already exist with the effective date and update the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… to agencies for when vendor, employee expense, or SSP checks (all commonly referred to as “A” checks) are returned and/or need to be reissued. These checks can be easily identified by the letter that appears on … to agencies for when vendor employee expense or SSISSP checks all commonly referred to as A checks are returned …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkOpinion 94-1
… salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]), … as provided in Municipal Home Rule Law, §34 (Heimbach v Mills, 67 AD2d 731, 412 NYS2d 668). It is well settled, …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 2006-2
… the procedures set forth in Town Law §§202-d or 209-h in order to increase the maximum amount to be expended for … the procedures set forth in Town Law §§202-d or 209-h in order to increase the maximum amount to be expended for the … on the establishment of the district, may be increased by order of the town board after a public hearing. The order of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2006-3
… may be generally described as an authorization for the construction of a cable television system over public rights … [Inf Opns] 11, supra ). 3 The inquiry refers to the town “highway fund” as a potential repository of the franchise fees. Highway Law §141 provides that the town highway …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 89-31
… LAWS -- Recall Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not provide for recall elections of elected officials in the absence of … ( cf . Public Officers Law, §33 providing for the removal of the chief executive officer and police chief of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 88-42
… sales tax allocations to other municipalities) TAX LAW, §1262(c): A town or village which receives a greater … by instituting legal action or by exercising its common law right of setoff. 1979 Opns St Comp No. 79-131 is … a manner which did not comply with the provisions of Tax Law, §1262. Specifically, in that opinion, we considered a …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-16
… or purposes contrary to public policy (see e.g. 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp Nos. 81-49 and 146, pp 51 and 151, respectively; 1979 …
https://www.osc.ny.gov/legal-opinions/opinion-89-16