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Opinion 91-8
… on bonds) GENERAL MUNICIPAL LAW, §§800(2),(3), 801; LOCAL FINANCE LAW, §61.00(a); TOWN LAW, §177: When a … payment thereof (see General Municipal Law, §800[2]; Local Finance Law, §51.00[3], [5]-[8]; see also NY Const, art VIII, … "chief fiscal officer" for purposes of the Local Finance Law (see Local Finance Law, §2.00[5][f]). As such, …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Oversight of Direct Placement of Children
… in place to ensure that children placed in the direct care of relatives or a suitable person via Family Court Act … that could result in the placement of a child in foster care. One alternative to foster care is direct placement, where a child is placed in the …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenState Agencies Bulletin No. 2274
… Purpose: The purpose of this bulletin is to provide agencies with information regarding the … Job Data record, the only change that may be required is an increase to the employee’s salary. OSC will … as a result of the traineeship restructure, an employee is eligible for a salary increase, OSC will process the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18DiNapoli Announces State Contract and Payment Actions for August 2015
… funding to NYC for the Belt Parkway Bridge over Mill Basin. $47.6 million with Ecco III Enterprises for design …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015State Comptroller DiNapoli Releases School Audits
… office completed audits of the Canisteo-Greenwood Central School District , Chittenango Central School District , East Hampton Union Free School District , Jericho Union Free School District , Lyme … Thomas P DiNapoli today announced the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… home health care providers properly used Medicaid funds for the recruitment, training, and retention (RTR) of direct … funding. An amendment to the Public Health Law provided for $500 million in additional Medicaid funding, from 2006 … as intended; however, we were unable to fully account for providers' use of RTR funds because these funds were …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… every taxicab trip originating outside of New York City (NYC) and ending within NYC, as prescribed in Article 29B of … Tax Law §471 and §471-a. Other Taxes – Uncategorized 30401 Real Property Gains – Article 31B Residual collections from … property gains in excess of $1 million. 30431 Real Estate Transfer Tax Tax on each conveyance of real property …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… Some individuals on Medicaid receiving treatment for opioid use disorder might have received … or dangerous opioid prescriptions outside of their treatment programs, according to an audit issued by State Comptroller Thomas P. DiNapoli. Auditors found treatment programs were not checking whether patients were …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationOpinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … (Hamilton County) The board adopted unrealistic budgets for the general fund and highway fund during the 2013 through … Appropriations were overestimated by more than $925,000 for the general fund and $820,000 for the highway fund, and …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-19
… contract) VILLAGES -- Powers and Duties (administration of village fire department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1000, et seq. : A village fire department is administered by a board of fire … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Inspecting Highway Bridges and Repairing Defects
… if the Metropolitan Transportation Authority (MTA) Long Island Rail Road (LIRR) and the MTA Bridges and Tunnels … determine if the Metropolitan Transportation Authority MTA Long Island Rail Road LIRR and the MTA Bridges and Tunnels BT …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsXII.4.B Certification of Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Overview Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission to … Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersOpinion 88-74
… County Law §226, which authorizes a county board, by two-thirds vote, to erect a monument or memorial in … §77-a, authorizing a county or city, singly or jointly, by two-thirds vote of governing board, to construct or maintain … of historical markers and monuments ...." Subdivision two of that statute authorizes the same municipalities, …
https://www.osc.ny.gov/legal-opinions/opinion-88-74DiNapoli Commends Legislature for Passing Bill to Modernize Banking Development District Program and Expand Access to Capital in Underserved Communities
… ensuring that every community in New York has access to fair, reliable, and community‑centered banking.” "If a … a bank branch in underserved communities. As of June 2026, the State Comptroller’s office has deposited …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-commends-legislature-passing-bill-modernize-banking-development-district-program-and-expandOpinion 89-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- Recall Election … Whether the voters of a city may bring a petition to remove an elected city …
https://www.osc.ny.gov/legal-opinions/opinion-89-31New York State Employees and Federal Funding – Federal Funding and New York
… Full Time Equivalent (FTE) positions as of March 31, 2025. Of these, 4.7 percent (9,009 FTEs) are funded with … 4.1% Total 9,009 189,700 4.7% Note: Neither SUNY nor CUNY report any of their FTEs as being federally funded, even … in federal grants in SUNY Fiscal Year (FY) 2024 and the CUNY Research Foundation reported $444.4 million in …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingOpinion 97-15
… generally authorized to adopt local laws, not inconsistent with the Constitution or a general law, relating to its … it is to function. Charter laws need not be consistent with general or special laws except as provided in Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 2007-4
… general fund (see Village Law §5-506[1][b]; 1996 Opns St Comp No. 96-4, p 7; 9 Opns St Comp, 1953, p 374; 5 Op St Comp, 1949, p 500; see also 1982 Opns St Comp No. 82-238, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4