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Opinion 2002-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … designated by the program sponsor, selected from a list of activities set forth in section 217(c). Section 217 … Law. October 17, 2002 Patricia Lamb McCarthy Deputy State Comptroller … Whether a fire district service award …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Opinion 91-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Niagara County , Orient Fire District , City of Salamanca , Town of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsTown of Tompkins Fire District – Board Oversight (2023M-33)
… complete report – pdf] Audit Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire … over the work of the Treasurer, which include receiving and disbursing cash, signing District checks and maintaining … in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Opinion 90-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, Article 11-A has been challenged (see Caruso v State of New York , Supreme Court, Albany County). January 8, …
https://www.osc.ny.gov/legal-opinions/opinion-90-57State Comptroller DiNapoli Releases Municipal & School Audits
… Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found the … in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in … the 4% statuory limit. The 2024-25 adopted budget relies on nonrecurring funding of $20.7 million to finance operating …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… Quogue and the Shelby Volunteer Fire Company . “In today’s fiscal climate, budget transparency and accountability for … (Jefferson County) Both the clerk-treasurer and her deputy were able to perform all cash disbursement … has not yet been adopted by the city council. The city’s proposed budget complies with the property tax levy limit. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Opinion 90-26
… for a specific object or purpose, the bond resolution, with certain exceptions not here applicable, must include "a …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 97-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … be constructed on and affixed to a concrete slab. You state that it has been argued that, because the building may … NYCRR Part 39). For this purpose, an "installment purchase contract" is defined in section 109-b, as amended by chapter …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 99-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … BONDS AND NOTES -- Destruction of (not required by State Comptroller's regulations) CONSTITUTIONAL LAW -- Gifts … LOCAL FINANCE LAW, §63.10; EDUCATION LAW, §§1709, 1804; STATE CONSTITUTION, ARTICLE VIII, §1: A school district, as …
https://www.osc.ny.gov/legal-opinions/opinion-99-11DiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… State Comptroller Thomas P. DiNapoli, Saratoga County District Attorney Karen A. Heggen, the New York State Police and the New York State Department of Motor …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsOpinion 89-41
… program); (referendum requirement); (necessity of public hearing) VOLUNTEER FIREFIGHTERS -- Service Award Program … ( cf . Municipal Home Rule Law, §20[5], which requires a local government to hold a public hearing prior to adopting a local law). With regard to whether a board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-41State Comptroller DiNapoli Releases Municipal Audits
… treasurer has not filed the district's annual financial report since 2012. City of Yonkers – Procurement of …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… from the NYSLRS, then claimed the $3,880 check was lost to get another check for the same amount. Since taking office in …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownOpinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in General Municipal Law §801 in connection with the contract. This is so even though he or she, on behalf of the … employees of the corporation who may be involved in the contract for the corporation. The assistant chief, however, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s … Ensure that the Treasurer receives the proper training to maintain adequate and appropriate accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mDiNapoli: Former Medical Office Manager Pleads Guilty to Defrauding New York State Health Insurance Plan
… New York State Comptroller Thomas P. DiNapoli and Ulster County … Manhattan, has pleaded guilty to defrauding the New York State Insurance Plan (NYSHIP) out of more than $12,000 by …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-former-medical-office-manager-pleads-guilty-defrauding-new-york-state-health-insurance-planLocal Government Financial Data Sources
… Sheet County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, Expenditure, …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sources