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Opinion 94 - 23
… provisions of this subdivision except upon the consent in writing of a majority of the commissioners of such fire … situated may undertake to extend the district (10 Opns St Comp, 1954, p 420; 7 Opns St Comp, 1951, p 369). Subdivision … provisions of this subdivision except upon the consent in writing of a majority of the commissioners of such fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 88-56
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). In our …
https://www.osc.ny.gov/legal-opinions/opinion-88-56State Comptroller DiNapoli Releases Audits
… the period January 2014 through February 2017. Under state law, any person incarcerated upon conviction of a felony is … death. Based on the match results and observations of the payment process, auditors concluded NYSIF has established …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 762
… titles. Affected Employees Annual and hourly employees in the following titles effective July 26, 2007: Title Job Code Sergeant Park Patrol 007955 Lieutenant Park Patrol 007959 Captain Park …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/762-change-bargaining-unit-61-bargaining-unit-31-certain-security-titlesApplying for Benefits – State Police Plan
… To apply for all Retirement System benefits, you must file the … of the State Comptroller in a timely manner. You can file for a service retirement benefit online. Sign in to your … Summary’ area of your Account Homepage and click “Apply for Retirement.” Paper forms are available on our Forms page …
https://www.osc.ny.gov/retirement/publications/1518/applying-benefitsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Baldwin Union Free School District – Sexual Harassment Prevention (SHP) Training … the annual training. Burnt Hills – Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Public Safety Overtime
… received from employers who are seeking clarity about public safety overtime, Regulation 315.5 of the New York … been established to help employers determine what overtime is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a public entity, and …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… before Judge Cook. “Ms. Walsh allegedly tried to steal funds she was not entitled to from the state’s pension … the State of New York and a slap in the face to all of the public servants who dedicated their careers to serving our … 18 direct deposits totaling $19,524 went to her bank account. Walsh allegedly stole $12,973 by withdrawing $4,333 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… of her deceased husband’s state pension. When she passed away in 2020, her pension payments should have stopped, … account. Walsh stole $12,973 by withdrawing over $4,000 from the account and transferring at least $8,000 to a second … name to which she also had access. She wrote checks from that second account, forging her deceased mother’s name …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullVI.2.B Policies/Laws – VI. Budgets
… Full Segregations Effective October 1, 2015, all appropriations will be fully segregated. There are two … requires that parent and child budgets be aligned and all budgetary transactions originate at the child budget … will, as a general rule, fully segregate as available all new appropriations at the start of the fiscal year, at DOB’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsOpinion 2002-7
… 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … 1975 Opns St Comp No. 75-399, unreported; see also Buffalo and Erie County Public Library , supra ; compare Korn … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 2007-2
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … of the machines remains with the county. You ask whether amendments made to the Election Law by chapter 180 of the … cities and towns were responsible for prior to the 2005 amendments, including expenses that were charged back by the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 90-6
… of public facilities after corporate grantor) -- Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … that public facility be named after donor) SOCIAL SERVICES LAW §§61(2), 131-g, 410; COUNTY LAW, §215(3): A …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district moneys); (use of city … Whether the moneys of a city with 125000+ inhabitants and the moneys of the city …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Recommendations Regarding the Draft Report on the Establishment of a Public Power Model for the Operation of the Long Island Power Authority (LIPA)
Section 83-n of the Legislative Law established the Legislative Commission on the Future of the Long Island Power Authority (LIPA).
https://www.osc.ny.gov/files/reports/pdf/recommendations-for-lipa-draft-report.pdfWest Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law (GML).
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-district-4-2020-52.pdfRestrictions on Consecutive Hours of Work for Nurses (2017-S-14)
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14.pdfRestrictions on Consecutive Hours of Work for Nurses (2017-S-14) 90-Day Response
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14-response.pdfSocial Service Block Grants and Targeted Medicaid Cost Savings
Chapter 83 of the Laws of 1995 adds Social Services Law section 153-i, Block Grants for family and children’s services.
https://www.osc.ny.gov/files/local-government/publications/pdf/social.pdfOpinion 90-53
Whether a village may contract with a private corporation to exercise the powers and perform the duties of the positions of assessor building inspector and deputy road commissioner and to perform services as a zoning consultant
https://www.osc.ny.gov/legal-opinions/opinion-90-53