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Opinion 2007-7
… for the position in which service is rendered. However, a full day must contain a minimum of six hours. This … prorate credit for service that amounts to less than a full day. While the reporting of days worked is a fairly … be available to the public. Such activities may take the form of responding to an emergency in the town, attending a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 2002-10
… CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and … cemetery", established during the late eighteenth century, to ensure its upkeep and repair. We are informed that the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery … Law (§119-aa et seq .) relates to historic preservation in local governments. This article establishes a "framework … … historic and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… for filing, a class E felony. The arrest was the result of a Joint Task Force on Public Integrity …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… it for reuse. During sewage overflow events, which may result from heavy rainfall, snow melt, or “dry weather” …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantSelected Performance Measures
… under the Public Authorities Law to report annually on its performance. Each Agency identifies specific … to include in ridership for weekly and monthly commutation ticket holders. Commutation tickets were about 60 percent of … including, but not limited to, consideration of ticket use patterns; changes in the composition and travel …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresVillage of Sherburne – Budgeting (2025M-83)
… from overestimated revenues or underestimated costs that can lead to tax hikes, service cuts or a fiscal crisis. … of fund balance and $219,000 1 in reserve funds that were not needed and that underestimated revenues by a combined … reserve fund levels. Lastly, the budgets for the 2022-23 through 2025-26 fiscal years did not comply with New York …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Islip Fire District – Financial Condition (Suffolk County) The board did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance deficit increased to as much as …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsMachias Fire District – Financial Operations (2026M-14)
… Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage … Report (AFR) filings. Understanding the Audit Area A board of fire commissioners (fire district board) is responsible … Furthermore, without proper guidance and management of operations, the Board and Treasurer cannot assure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Former Fire Co. Treasurer Admits Stealing $24K
… Ritts, these funds will be repaid." Wharton must complete full repayment on a court-imposed schedule. If not repaid, …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kAbout NYSLRS
… System (NYSLRS) is one of the largest retirement systems in the world, administering benefits for more than 1.2 … benefits to employees of participating public employers in non-teaching positions outside of New York City, including … head of NYSLRS. As fiduciary, the Comptroller acts in the best interests of NYSLRS members, retirees and …
https://www.osc.ny.gov/retirement/about-nyslrsState Comptroller DiNapoli Statement on MTA 2023 Budget
… path.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… Village officials implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s … office. Key Findings The Board was unable to sufficiently oversee the Clerk-Treasurer’s duties. The … and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Industrial Development Agencies in New York State
… Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays summary-level … Performance of Industrial Development Agencies in New York State …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateCredit for Previous or Military Service – Article 14 Benefits
… Application to Reinstate a Former Tier 1 or 2 Membership (RS5506) . …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… after the close of the fiscal year. The fire district’s full response and Comptroller findings are in the final …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… fire chief after serving as treasurer, and took advantage of these positions to mislead and betray his department and … demonstrates that public servants who take advantage of their position will be held accountable for their actions. … but instead put his greed first. I applaud the work of the State Police members assigned to this case, the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentDiNapoli: Queens Woman Pleads Guilty to Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… up to 28 months to seven years in prison and will pay full restitution as part of the plea. “Deanna Hansen …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-queens-woman-pleads-guilty-stealing-85000-nys-pension-payments-meant-her-deceased-fatherDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
New York State Comptroller Thomas P DiNapoli Tioga County District Attorney Kirk Martin and the New York State Police today announced that David Shaw the former parks and recreation director of the Village of Waverly pleaded guilty
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… State Comptroller Thomas P. DiNapoli, Madison County District Attorney William Gabor and New York … to our partnership with the New York State Police and the Madison County District Attorney’s Office, he has been … Rapasadi appeared before Judge Patrick O’Sullivan in Madison County Court. He is due back in court on Dec. 2. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felony