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Opinion 98 - 19
… discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (referendum requirement for installment … contracts for the financing of equipment, machinery and apparatus (see 1997 Opns St Comp No. 97-10, p 18). There … the issuance of obligations" (emphasis added). The clear import of the quoted language is to make the installment …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 95-29
… any purposes of the district (Town Law, §202-c; 12 Opns St Comp, 1956, p 430). Town Law, §198(12), however, contains … subject to mandatory referendum (Town Law, §198[12][b]) 1 . If all of the property or facilities of the district is … for dissolution of the district (Town Law, §198[12][d]; 15 Opns St Comp, 1959, p 396). If the proposition is …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 99-3
… to use foreign fire insurance tax moneys for the care and relief of disabled or indigent volunteer and exempt firefighters and their families may expend such … afflicts body or mind; especially, the partial removal of pain, grief, want, care, anxiety, toil, or anything …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Three Indicted in Multi-State Prescription Fraud Ring
… Ciera Washington, age 35, of the Bronx, New York; Raven White, age 35, of the Bronx; and Bryan Otero, age 36, of Wood-Ridge, New … have been arrested on an indictment charging them with healthcare fraud, healthcare fraud conspiracy, and aggravated … Ciera Washington age 35 of the Bronx New York Raven White age 35 of the Bronx and …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… Tax receipts for the first nine months of State Fiscal Year (SFY) 2021-22 continue to exceed projections, totaling … by the Division of the Budget contained in the Mid-Year Update to the Financial Plan. While tax collections have exceeded forecast throughout the current fiscal year, December results are also affected by a newly …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts allegedly … allegedly used a state police paid account to purchase auto parts and tools for their personal use, then falsified … that between April 2015 and October 2020, numerous auto parts were purchased that did not fit police vehicles, …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyDue Diligence for Companies Holding Abandoned Funds
… address on file. The value of the abandoned property account is $20 or less and you plan to aggregate these … plans regardless of the property value, so the account value exemption below does not apply to accounts for … email address on record with the holder or a verifiable login by the owner using a website or mobile application made …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized. The … disbursement process of tuition and fees and financial aid refund checks in 2012. The centralized process is a component … Office’s general ledger automatically. To centralize the refund process, Central Office established a Tuition and Fees …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountState Comptroller DiNapoli Releases Municipal & School Audits
… did not establish written procedures identifying who is responsible for managing and monitoring building access …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … individual claims. While villages are legally authorized to pay certain claims in advance of audit, 10 of 18 claims … by the county clerk and surrogate's court were up-to-date and complete, with no material discrepancies. The …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… our assumed rate of return now so we can better weather market volatility.” The estimated average employer … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredVillage of Washingtonville – Budget Review (B26-6-1)
… Village officials have not complied with some of the requirements of Chapter 206. Certain significant revenue and … fees – deficit bonds revenue of $179,071, which is a new revenue in the 2026-27 budget to cover the portion of the … of approximately $139,600 for payments due to the New York State Local Retirement System is underestimated by …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Company in the protection of individuals and property from injury, loss, damage or destruction by fire or other … was for a proper Company purpose. We also identified one claim, totaling $11,800, which was paid twice for the same …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Freedom of Information Law (FOIL)
… forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure public access to government records. … are sent to you. Include your email, mailing address and a telephone number where you can be reached during business … page for an alternative means to request such records. What Happens After Your FOIL Request Is Received Within five …
https://www.osc.ny.gov/help/foilXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… required in the contract; or The NFP borrows funds from an outside source to provide services pursuant to a written … In order to begin services, the NFP borrows funds from an outside source at an interest rate of 5 percent. The contract … of Taxation and Finance if the NFP borrowed money from an outside source. If a higher rate is requested, the NFP is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingNew York’s Economy and Finances in the COVID-19 Era
… programs, together known as Temporary Assistance (TA), served 497,420 individuals in May, up by 8.3 percent …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Opinion 90-39
… Sonmax v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil v Town of Huntington , 85 Misc 2d 806, 380 NYS2d 466; … 406 NYS2d 938, affd 48 NY2d 746, 422 NYS2d 612; Mobile Oil Corporation , supra ). The duty to provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39State Comptroller DiNapoli Releases Municipal & School Audits
… bargaining agreement regarding employees’ leave benefits. Town of Lodi – Town Hall Capital Project (Seneca County) The board did not …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 88-33
… -- Construction (of laterals to serve previously unserved properties within the district) IMPROVEMENT DISTRICTS -- … of the district or the town, lateral sewers to serve two properties within the district. The district was established … town board's resolution included laterals to serve all the properties within the subdivision. In 1961, when the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33DiNapoli Releases Executive Budget Report
… his annual report assessing the proposed Executive Budget, State Comptroller Thomas P. DiNapoli identifies risks and … importance of taking action to address the trajectory of state spending and improve the state’s structural imbalance, … his annual report assessing the proposed Executive Budget State Comptroller Thomas P DiNapoli identifies risks and …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-report