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Opinion 94-3
… opinion. STATE COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- … in connection with a proceeding for the improvement of a road pursuant to Town Law, §200. You ask whether the approval … with a proceeding for the improvement of a private road pursuant to Town Law 200 when it is proposed that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-3State Comptroller DiNapoli Releases Audits
… Services Billed as Inpatient Claims (Follow-Up) (2024-F-26) A recipient’s status in a hospital—inpatient versus …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsGlen Aubrey Fire Company – Board Oversight (2022M-139)
Determine whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with fire protection contracts (contracts) and lease agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/glen-aubrey-fire-company-2022-139.pdfOpinion 88-16
… by issuing an income execution to the sheriff (also see, National Surety v Macy & Company , 116 Misc 2d 780, 455 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Opinion 93-20
… by a designated town officer on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of … by a designated town officer on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-magee-volunteer-dept.pdfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
Use of Foreign Fire Insurance Tax Money (2017-MS-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Foreign-Fire-yonkers-city.pdfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
Use of Foreign Fire Insurance Tax Money (2017-MS-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Foreign-Fire-syracuse-city.pdfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
Use of Foreign Fire Insurance Tax Money (2017-MS-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Foreign-Fire-rochester-city.pdfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
Use of Foreign Fire Insurance Tax Money (2017-MS-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Foreign-Fire-buffalo-city.pdfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
Use of Foreign Fire Insurance Tax Money (2017-MS-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Foreign-Fire-global.pdfEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2017-east-kingston-volunteer.pdfWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2017-west-ghent.pdfCity of Corning – Foreign Fire Insurance Funds (2017M-143)
City of Corning – Foreign Fire Insurance Funds (2017M-143)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2017-corning.pdfOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2015-oakfield.pdfFinancial Report on Fire Districts- Fiscal Years Ended 2005
Financial Report on Fire Districts - Fiscal Years Ended 2005
https://www.osc.ny.gov/files/local-government/publications/pdf/finfire.pdfPart 153 Required Training for Commissioners of Fire Districts
part 153 Required Training for Commissioners of Fire Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/trregs.pdfSt. Paul Boulevard Fire Association - Board Oversight (2018M-117)
St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
https://www.osc.ny.gov/files/local-government/audits/pdf/st-paul-boulevard-association.pdfCannabis Report 2023
Office of the New York State Comptroller, 2023 Cannabis Report
https://www.osc.ny.gov/files/local-government/publications/pdf/cannabis-report-2023.pdfClimate Change 2023
Office of the New York State Comptroller, Climate Change Report
https://www.osc.ny.gov/files/local-government/publications/pdf/climate-change-2023.pdf