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Opinion 89-34
… appointment of the deputy. You ask whether a town board is authorized to make inquiry into the activities of town … town highway department personnel and equipment. We note first that TownLaw, §64(1) provides the town board with … claim for reimbursement against town officers or employees who have committed waste or misuse of town property (see Opn …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Cost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsOpinion 90-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or may be reasonably anticipated that a political … threshold for a particular item must be made, in the first instance, by the appropriate fire district officials, …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… Objective To determine if the Office of Temporary Disability Assistance (Office) adequately … shelter providers, such as Rescue Mission Alliance of Syracuse. The audit covered the period January 2020 … Homeless shelters across the State provide an array of services to families and adults, including assessment and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… fully recovers. I thank Governor Cuomo and the Legislature for enacting this important bill quickly.” The new law, … and school districts by: extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … to spend or temporarily transfer moneys in reserve funds for pandemic-related expenses and permitting the repayment of …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicSt. Lawrence County - Ethics Oversight (S9-19-9)
Determine whether St. Lawrence County (County) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/st-lawrence-county-s9-19-9.pdfDiNapoli Warns Federal Cuts to Health Care Could Hurt Millions of New Yorkers
… and some members of Congress could cut federal funding for those programs by billions of dollars and jeopardize health care coverage for many residents, according to a report released today by … individuals, or 46.3 percent, over the past decade, with increases in every county. In six counties – Dutchess, …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-warns-federal-cuts-health-care-could-hurt-millions-new-yorkersFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… Chief Chris Emmons pleaded guilty today to Grand Larceny for stealing from the town’s fire company and agreed to pay … thank District Attorney DiMartino and Superintendent James for their continued partnership and ensuring Emmons was held … State Police and the New York State Comptroller’s Office for their assistance in this matter,” DiMartino, Jr. said. …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
State Comptroller Thomas P DiNapoli United States Attorney for the Southern District of New York Geoffrey S Berman and Philip R Bartlett InspectorinCharge of the New York Office of the US Postal Inspection Service announced that Gregory Bayard pled guilty to wire fraud
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCounty of Rockland - Budget Review (B19-6-9)
… expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … The sheriff's department did not properly account for and manage the inmate and commissary accounts. Department … incorrectly made disbursements from the inmate account for shared expenditures and made disbursements such as …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0County Sales Tax Collections 2007-2009
County Sales Tax Collections 2007-2009
https://www.osc.ny.gov/files/local-government/publications/pdf/countycollectiontable.pdfWashington County – Procurement (2017M-224)
Washington County – Procurement (2017M-224)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-counties-2018-washington.pdfColumbia County – Procurement (2017M-249)
Columbia County – Procurement (2017M-249)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-counties-2018-columbia.pdfTax Cap Elements by County
Tax Cap Elements by County
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbycounty.xlsDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household expenses, State … and ordered to pay full restitution of $50,000 to the village. “Too many public servants confuse the public purse … N.C. To read the audit, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf Since …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftOpinion 2008-3
… of fire commissioners has determined are no longer needed for capital purposes. You state that a fire district created … fire district has expended monies from the fund only once, for the acquisition of a parcel of real property. The fire district currently contracts for fire protection with a village and there are no capital …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Rabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… Queens District Attorney Richard A. Brown, joined by New York … with disabilities, has been sentenced to up to three years in prison for stealing $5 million in City and State funding between 2005 and 2012 – money that …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective … 6, 2017. Background The Institute’s stated mission is to protect and promote the health of New York State’s … recoveries are consistently made and that each contractor is reviewed timely. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contracts