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Opinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… of its people. I thank Comptroller Tom DiNapoli for his partnership and continued unwavering commitment to rooting … for holding Mr. Porcari accountable and her continued partnership in fighting public corruption across the state.” … paid by customers for their use of water and whose use is limited by state and local law to Board of Water Supply …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not properly identify all potable water outlets for sampling or exemption as required by NYS Public Health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… value (the State will use the following guidelines): All Land Buildings Machinery and Equipment in excess of $40,000 … Furniture and Equipment in excess of $40,000 Building and Land Improvements and Renovations in excess of $100,000 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureGouverneur Central School District – Financial Management (2016M-351)
Gouverneur Central School District Financial Management 2016M351
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Opinion 88-19
… (establishment of private landfill) TOWN LAW, §§64(8), 65(1), 90: A town may not institute a lawsuit for the … organ of local government (see Town of Remsen v Albright , 82 Misc 2d 470, 370 NYS2d 287). Thus, a town has no authority … NYS2d 737). In this connection, we note that Town Law, §64(8) expressly authorizes a town board to accept a gift: "... …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… and industry leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector … for more Paycheck Protection Program loans through March. New York City has a world-renowned arts, entertainment and … offered by this sector also draw many tourists to New York City. NYC & Company (the City’s convention and …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Oversight of the Title Insurance Industry
… Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers … for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and mortgage … of Financial Services adequately monitors the States title insurance industry …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryRFQual0001 – Medical Examiner Management Services
… (“OSC”), as Administrative Head of the New York State and Local Retirement System and the Local Police and Fire Retirement System (“NYSLRS”) … is seeking to contract with entities able to provide the services of physicians having general and specialized medical …
https://www.osc.ny.gov/procurement/rfqual0001DiNapoli: Read Fine Print on Your Holiday Gift Cards
… money could eventually get turned over to his Office of Unclaimed Funds. “After the holidays, it’s easy to lose track … help recover any unused balance if it’s reported to us as unclaimed funds. It is important not to wait too long to … office is currently holding more than $16 billion in unclaimed funds. He urges New Yorkers to visit …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Albany Public Library , Cambria Housing Authority and the Oneida County … being spent appropriately and effectively.” Albany Public Library – Leave Accruals (Albany County) There is no … Thomas P DiNapoli today announced his office completed audits of the Albany Public Library Cambria Housing Authority …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1More About This Retirement Plan – Article 14 Benefits
… This retirement plan summary describes benefits provided by Article 14 of the Retirement and Social Security Law (RSSL) as enacted by the … the Comptroller of the State of New York, administers this plan. Our main office is in Albany, New York. This …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planMore About This Retirement Plan – Regional State Park Police Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, … covered by the Regional State Park Police Retirement Plan. (There is no Tier 4 within the Police and Fire … the Comptroller of the State of New York, administers this plan. Our main office is in Albany, New York. This …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planOpinion 93-14
… No. 3 of the Town ofNiskayuna, Schenectady County , 235 AD 566, 258 NYS 690; see also 1988 Opns St Comp No. 88-30, p … who are precluded from receiving services paid for with ad valorem levies). Once a county sewer district has been … St Comp, 1951, p 394). The court further stated that "[i]t was the intent of the Legislature to make this kind of an …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … travel expenses incurred by their respective spouses. You state that the travel was for the purpose of attending … an industrial development regional council, and the State Job Development Authority. In several instances, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Scarborough Fire District – Board Oversight (2025M-117)
… [read complete report – pdf] Audit Objective Did the Scarborough Fire District (District) Board of Fire … Did the Scarborough Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Voluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water … P DiNapoli today announced his office completed audits of the Town of Hempstead Sanitary District No 1 Niagara Falls Water …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … review audit trail reports. Village of Old Brookville – Cash Receipts (Nassau County) Receipts were not always … money because the board has not adopted a comprehensive cash receipts policy. Town of Pamelia – Financial Management …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… to manage approximately 25,000 acres of underwater land, rights of ways to the water, marshland and common areas … primary function is to protect, preserve and regulate the land and water ways that are under the Trustees’ control. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013m