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Opinion 91-43
… of town claims may be transferred to another town official only by local law subject to mandatory referendum. … Law, §119[1]) may be transferred to another town official only by local law subject to mandatory referendum (Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-43XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The … Pursuant to 98 of the State Finance Law the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipOpinion 88-15
… The opinion may no longer represent those views if, among other things, there have been subsequent court cases or … as village trustee and school district attorney, in which you state that you are the comptroller of an incorporated … and 82-234, pgs 15 and 294). Similarly, if, as attorney for the school district, you have any of the powers or duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 94-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a town board adopts separate resolutions to purchase land for … town hall, you ask whether a referendum is required on the bond resolution. Town Law, §220 provides that a town board …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 92-32
… significant structure which should be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic preservation purposes. The town has contacted an … et seq .) is pertinent here. Article 5-K, relating to historic preservation, was enacted to " ... encourage the …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Oversight of Residential Domestic Violence Programs (Follow-Up)
… a large segment of the population whose well-being and survival depend on emergency housing – and for whom …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the responsibility, under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section provides guidance to State … The Office of the State Comptroller OSC is charged with the responsibility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewCompliance With Executive Order 95 (Open Data)
… of State (Department) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, … the Department of State is complying with Executive Order 95 including providing in a timely manner publishable …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Opinion 88-12
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … §4-412; General Municipal Law, §120-w; 1979 Opns St Comp No. 79-307, p 52; 1988 Opns St Comp No. 88-2, p __), they may enter into cooperation agreements …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 2004-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the Insurance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… statute states that FFI tax proceeds should be distributed to fire departments and companies for the use and benefits of … be distributed between the fire companies in proportion to the active membership of each company. Proper distribution … the chief financial officer and is responsible for the day-to-day financial operations, including the allocation and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Click here to download the table below as a Microsoft Excel file . Reporting Class SFS Account Product Code … on beverage containers. 31021 Uncashed Pari-Mutuel Tickets Uncashed winning tickets. 31022 Uncashed OTB Tickets Uncashed winning …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsEmployment Recovery Is Slow for New Yorkers with Disabilities
… disabilities, and these rates have not declined as quickly in New York as they have nationally. 1 In addition, the national share of people with disabilities who are working reached a new high in 2022, while the share in New York continued to decline … disabilities and these rates have not declined as quickly in New York as they have nationally …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesOpinion 98-10
… 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-98-10Opinion 88-72
… district within the county district. This is in reply to your inquiry regarding the formation of a town sewer … to serve them, but the county district has refused to do so. The residents have now approached the town with a …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … of the new storage tank may be allocated. Section 99-d(1) of the General Municipal Law provides that the governing … of the several districts to share that cost. Under Article 5-G of the General Municipal Law, (§119-m et seq. ), …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 90-24
… counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 91-18
… the confidential secretary or bookkeeper. You ask whether it is still the opinion of this Office that there is no prohibited conflict of interest if a supervisor … Whether it is still the opinion of this Office that there is no …
https://www.osc.ny.gov/legal-opinions/opinion-91-18DiNapoli Launches Audits on School Safety
… Stoneman Douglas High School in Parkland, Fla., left 17 dead and another 17 wounded. Field work is expected to begin …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyOpinion 2001-12
… to defend and indemnify its employees, is consistent with subsequent caselaw that has upheld the autonomy of public libraries in connection with their decisions as to the purposes for which monies …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12