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Opinion 99-1
… Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … award program for volunteer firefighters must be held in trust. (2) A service award program may provide death benefits … award program for volunteer firefighters must be held in trust. You also ask whether such a service award program may …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 94-33
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … and regulations of the department or company (see 6 Opns St Comp, 1950, p 136). An individual performing the functions of …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Opinion 90-38
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … is a continuing one. Therefore, we have concluded that if at any time that requirement is not met, the status of the … September 25, 1990 Livingston S. Latham, Esq., Attorney at Law Town of Masonville … Whether the town highway …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… for necessity, propriety and compliance with State law and ESDC's internal contracting guidelines. The contract … took effect August 1, 2007 at an annual salary capped by law at $109,800. In the same month Ms. Hitchens began work at … in May 2011. Key Findings We found possible violations of law in the procurement of this contract with Heather …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 90-33
… Deputy (power to appoint officers and employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village mayor … village board approval. You ask whether, under the Village Law, in the absence of the village mayor at the meeting of …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Opinion 2006-7
… property as consideration under contract) TOWN LAW §§198(10-f), 198(12); GENERAL MUNICIPAL LAW §122-b: (1) A town may … may be transferred to the service provider. Chapter 24 of the Laws of 1988 amended the Town Law to authorize … emergency treatment (hereinafter, “alternative 3”); or (4) employ any combination of methods (1), (2) and (3). (Town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7State Comptroller DiNapoli Releases Municipal Audits
… , Franklinville Joint Fire District , City of Glens Falls , Town of Palatine , Town of St. Armand , Sullivan … wastewater personnel do not receive alerts to such threats from key sources including the U.S. Department of Homeland …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 992
… Background The emergency appropriations enacted by the New York State Legislature authorize the payment of the 4% increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/992-2010-salary-increases-employees-represented-civil-service-employeesState Agencies Bulletin No. 993
… enacted by the New York State Legislature authorize the payment of the 4% increase for the payroll periods for which payment is made in paychecks dated May 26, 2010. OSC will be … Pursuant to Article 8, Section 130.7 of the Civil Service Law, the combination of an employee’s annual salary and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/993-2010-salary-increase-employees-represented-public-employees-federationState Agencies Bulletin No. 997
… Background The emergency appropriations enacted by the New York State Legislature authorize the payment of the 4% increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/997-2010-salary-increase-employees-represented-public-employees-federationVillage of Lisle – Transparency of Fiscal Activities (S9-24-13)
… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Opinion 2010-3
… fire company is subject to a public hearing, but is not required or authorized to be subject to a referendum. The … 32 app dismissed 57 NY2d 1045, 457 NYS2d 787; 1990 Op St Comp No. 90-64, at 145; 1999 Ops Atty Gen No. 99-32). Neither … apparatus and thereby be eligible to apply for loans from the New York State Emergency Services Revolving Loan …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Other Bulletin No. 81
… Fund with instructions for processing the April 2025 SCF CSEA LLS payment and eligibility changes due to the … code of 1976-2019 who meet the eligibility criteria may be affected. Background: The State University … list on 03/31/2025 becomes eligible if they return to the payroll or are appointed to an eligible position between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civil2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdf2025ABC State of New York General Obligation Bonds, March 2025
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdfOpinion 91-39
… §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village trustee who also serves as a town employee, upon retiring from both positions, may be re-appointed as a trustee without diminution of his or her retirement allowance, subject to the income limitation imposed by Retirement and Social …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Language Access Services (Follow-Up)
… included in our initial audit report, Language Access Services (Report 2022-S-38 ). About the Program New York … 10, Section 202-A (Executive Law), which took effect on July 1, 2022, codified and expanded the State’s language … DMVs and one State DMV we visited were not using Language Line for interpretation services. However, we also determined …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… The State Education Department (SED) needs to improve its efforts to ensure school districts are … the requirements under the Safe Schools Against Violence in Education (SAVE) Act were being met by school districts. For instance, many of the …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningOpinion 2000-11
… occurs in the office of deputy, the town board shall have power to appoint such deputy town superintendent of highways … principle that absent a contrary statutory provision, the power to appoint officers and employees implies the power to … as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 91-26
… to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26