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Opinion 89-47
… 172-d, 173, 176(27), 181: A town board may, after a public hearing, adopt a resolution dissolving a fire … section 172-d of the Town Law, a town board may, after a public hearing, dissolve a fire protection district and add … the board of fire commissioners to establish, after a public hearing, zones of assessment within the fire district. …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 88-67
… We also note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or … law partner as village attorney as being contrary to public policy, we nonetheless suggest that the village …
https://www.osc.ny.gov/legal-opinions/opinion-88-67DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… Office for its assistance in the investigation. This case is being handled by the Office’s White Plains Division. …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementDiNapoli Announces State Contract & Payment Actions for February 2015
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015Fare Evasion
… (Transit) and the Metropolitan Transportation Authority (MTA) Bus Company (MTA Bus) reported accurate estimates of revenue losses from fare evasion to the MTA Board of Directors (Board), and whether the MTA has taken …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionOpen Educational Resources
… reduce textbook costs. CUNY’s Office of Library Services (OLS) is tasked with providing the oversight and … or unaware of how to participate in the OER program. While OLS performs outreach to encourage OER adoption across …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesOpinion 93-14
… owners who are precluded from receiving services paid for with ad valorem levies). Once a county sewer district has … the extension of a village water system financed in part with general village taxes. The Pierce court concluded that …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 2000-7
… with the corporation and to audit claims and approve payments made under the contracts (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Comptroller DiNapoli Releases Municipal Audits
… , Town of Virgil and the Village of Washingtonville . “In today’s fiscal climate, budget transparency and … controls, such as independent review of his work. In addition, the company’s audit committee has not adopted … the audit of the town, village money was found deposited in a town account. The audit of the village revealed cash …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 2010-3
… 3 the contract may not provide for the town to make payments in addition to the sum specified for any additional …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … or welfare benefits and employer contributions to pension or annuity funds” (emphasis added). Section 207-m was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5MetroPlus Health Plan: COVID-19 Enrollment Trends
… plan offered through NYSOH, experienced the largest growth rate of all plans at 44 percent (see Figure 2). In late …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsMember Contributions
… requiring an employer to offer a non-contributory 20- or 25-year plan was in effect on January 9, 2010, any new … John Smith does not have reported earnings for SFY 2021–22. John’s contribution rate is still based on the … requiring an employer to offer a non-contributory 20- or 25-year plan was in effect on January 9, 2010, any new …
https://www.osc.ny.gov/retirement/employers/member-contributionsOpinion 2001-14
… 18. The Legislative Findings indicate that a principal aim of article 18 was to prohibit certain "proprietary …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Hyde Park Central School District - Fixed Assets (2019M-103)
Determine whether District officials ensured that fixed assets were properly recorded accounted for and disposed of
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… did not: Comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. District officials did not: Always … Use a competitive RFP process when contracting for the annual audit and repeat the process at least every …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalHendrick Hudson Central School District - Financial Condition (2019M-24)
Determine whether District officials adequately plan and monitor the Districts finances to ensure fiscal stability
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Taconic Hills Central School District – Financial Management (2019M-155)
Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Moravia Central School District - Fuel Inventory (2019M-183)
… safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform fuel … Install appropriate physical controls to safeguard the District’s fuel inventory. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Schodack Central School District - Extra-Classroom Activities (2019M-85)
Determine whether extraclassroom activity funds ECA were adequately safeguarded and collections and disbursements were properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85