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West Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law (GML).
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-district-4-2020-52.pdfDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… arrested today for allegedly stealing more than $50,000 in pension benefits meant for his deceased sister-in-law, New … DiNapoli said. “I will continue to safeguard the pension system and partner with law enforcement across the … at the time of her death in January 2019 her monthly pension payments of $1,341.78 should have ended. Instead, the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… man pleaded guilty yesterday to stealing nearly $22,000 in pension payments sent to his deceased mother, State … earned them. The State Police will continue to work with our law enforcement partners to hold accountable … should have stopped, but the New York State and Local Retirement System was not notified of her death until July …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherOpinion 91-1
… a county nor any other local government may provide, by local law, an exception to competitive bidding … Walter v McClellan , 113 App Div 245, 99 NYS 78, affd 164 NY 605; 1976 Opns St Comp No. 76-34, unreported; 1972 Opns St … the municipalities receiving services could agree to pay the lead municipality an amount to cover the …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 93-6
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … NY Const. art IX, 1[c]; see also e.g., 1991 Opns St Comp No. 91-14, p 53). Villages have the power to provide fire … directly as a town function (see 1985 Opns St Comp No. 85-71, p 105; 1981 Opns St Comp No. 81-229, p 247). A …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 92-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Justice … the enactment of Laws of 1947, chapter 708. Commenting on this legislation, the Comptroller stated: The amendment …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Town of Summit – Town Clerk (2024M-51)
… Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly … Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not deposit in a timely manner 98 percent of the fees collected in …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… Thomas P. DiNapoli today announced that his latest audit of expenses submitted by publicly-funded special education … taxpayer’s money to ensure that special needs children get the greatest benefit,” DiNapoli said. “When providers ignore these rules or fail to follow them, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerOpinion 98-4
… to the county auditor or county comptroller, as the case may be, pursuant to subdivision 9 of section 554. If … the county comptroller or county auditor, as the case may be, the payment of the claims is a responsibility of … to the county auditor or county comptroller, as the case may be, in accordance with Real Property Tax Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 98-12
… This opinion represents the views of the Office of the State … all funds raised or collected by the authorities in a city for school purposes or to be used by the board of education … and shall be credited to the board of education. The funds so received into such treasury shall be kept separate and …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 91-60
… may request officers and employees of a city to complete a form listing certain outside employment and business … Office has requested that certain city officers complete a form listing certain outside employment and business … (OTB), may request officials of an OTB to complete a form listing certain outside employment and business …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 99-16
… in the opinion. INDEPENDENT CONTRACTORS -- Defense and Indemnification (indemnification of custodial bank) MUNICIPAL CORPORATIONS -- Powers and Duties (authority to indemnify custodial bank) MUNICIPAL … the extent it may be inconsistent. This is in response to your inquiry concerning the propriety of an indemnification …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 99-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views …
https://www.osc.ny.gov/legal-opinions/opinion-99-4State Agencies Bulletin No. 1167
… program are provided in Chapter IV, Part 102 of the Official Compilation of Codes, Rules and Regulations of the … for the purpose of processing payments, and for other official business of the Office of the State Comptroller. No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1167-revised-personal-privacy-protection-law-notification-direct-depositOpinion 2007-6
… ( see e.g . Whitman v City of Troy , Sup Ct, Rensselaer County, October 7, 2005, Ceresia, J., index No. 209202). …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, … Board (Board) did not conduct the required annual audit of the Clerk’s records and reports. As a result, the Board’s … not: Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a timely …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Opinion 94-3
… of town special districts upon petition and, in the case of the establishment or extension of special districts … the street, highway, private road or right-of-way. In the case of an improvement to a private road, the town must … for the improvement (Town Law, §200[8], [10]); and, in the case of action by board motion, a permissive referendum (Town …
https://www.osc.ny.gov/legal-opinions/opinion-94-3DiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… arrested today for the alleged theft of more than $121,000 in state pension checks that were sent to her deceased … the Monroe County Sheriff’s Office for their partnership in ensuring our state pension fund and its members are … a victimless crime, as every single resident and taxpayer in the state suffers from this theft,” said District Attorney …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherOpinion 92-6
… -- Powers and Duties (checking accuracy of invoices prior to approval by town officer) GENERAL MUNICIPAL LAW, … General Municipal Law if the highway superintendent were to award contracts for the repair of town highway equipment to the clerk's spouse. You ask whether a clerk in the highway …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Short Term Interest Pool (STIP) Increase
… hold in indebtedness of certain agencies, corporations and bank or trust companies. Memo Bill Text Status … Allows for … hold in indebtedness of certain agencies corporations and bank or trust companies …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increase