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XIV.5 Employee Award Programs – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to outline the issues Business … The purpose of this section is to outline the issues Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsOpinion 97-17
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … The phrase "local officer or employee" is defined, in relevant part, as "the heads (other than local elected …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 89-3
… through County or State (must be under same terms and conditions as the state or county contract) -- Contracts … Bidding (purchase from State contract vendor under terms and conditions varying from State contract) GENERAL MUNICIPAL … to a purchase from the State contract vendor upon terms and conditions which materially or substantially vary from …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 92-14
… discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded … deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief … previously paid into court discharging a mechanic's lien, and if such substitution is permissible, whether it may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 91-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit … Ministerial pre-audit functions, such as checking for mathematical accuracy, may be delegated by town board … certain ministerial "pre-audit steps", such as checking for mathematical accuracy. We expressed the opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … associated with advance planning to study feasibility of county-wide wastewater treatment) COUNTY LAW, §250 et … Whether the cost of the study is charged against the countys general fund or …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 93-16
… firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the volunteer is … a firefighter to take time off to respond to fire alarms does not affect the time during which the individual is … for the sole purpose of earning service award credit does not alter the periods when, in fact, the employee is …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Performance of the Excelsior Jobs Program
… jobs and/or make significant capital investments. Empire State Development (ESD) administers the Program and is … to receive annual tax credits. As of March 31, 2015, the State has committed over $548 million in Program tax credits … as of June 2015, ESD had authorized Program tax credits on 39 occasions totaling $4.84 million. Based on our testing, …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programAccidental Disability – State University Police Plan
… for an accidental disability retirement benefit within one year following the alleged accident. Otherwise, you must have …
https://www.osc.ny.gov/retirement/publications/1823/accidental-disabilityOpinion 92-32
… within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical society for … to the anticipated date of availability and shall be for fair and adequate consideration ... which in no event shall … the town in connection with its acquisition of the depot. October 20, 1992 Kevin M. McArdle, Esq., Town Attorney Town …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 88-15
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board member and school district attorney as comptroller of incorporated insurance company) GENERAL MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance company would have a prohibited conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 88-12
… agreement for services) GENERAL MUNICIPAL LAW, §119-o; VILLAGE LAW, §4-412: A village may provide for refuse … provide the service to the others. General Municipal Law, §119-o(1) authorizes municipal corporations to enter into … perform or exercise separately (General Municipal Law, §119-n[c]). Subdivision 2 of section 119-o lists several …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … Whether foreign fire insurance tax monies may be expended to purchase annuities …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 … Area Town officials are responsible for distributing FFI tax proceeds in accordance with New York Insurance Law … special act stating otherwise, the statute states that FFI tax proceeds should be distributed to fire departments and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112The Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfOpinion 88-72
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Establishment (of town … LAW, §250; TOWN LAW, §§190, 209: The establishment of a county sewer district would not necessarily preclude the … of a town sewer district within the county district. This is in reply to your inquiry regarding the formation of a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 98-10
… Highway Law, §277 exempts property within villages which form a separate highway district maintained at village …
https://www.osc.ny.gov/legal-opinions/opinion-98-10City of Long Beach – Budget Review (B7-15-14)
… water, sewer and risk retention funds as of June 30, 2012. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14State Comptroller DiNapoli Releases Municipal Audits
… taxpayers. The clerk also did not always date stamp real property tax receipts, including 66% of town and county and … (TW) and town-outside-village (TOV) funds that, as of Jan. 1, 2024, were sufficient to fund the entire 2024 budgeted … Officials also increased unrestricted fund balance from Dec. 31, 2019 to Dec. 31, 2023 by 96%, 93% and 93% in the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-18
… 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 … make such designations (Town Law, §29[15]). The town board is required to fix a reasonable compensation for the services …
https://www.osc.ny.gov/legal-opinions/opinion-91-18