Search
Opinion 88-68
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards … for subdivision approval constitutes a "contract" with the meaning of General Municipal Law, §800(2), and, even if it … §809 also may not be applicable to a planning board member in such circumstances. You ask if a member of a town planning …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board properly audit claims
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Town of Lockport – Building Permit Fee Collections (2025M-56)
… Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 … rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property type and the nature … The Inspector did not properly manage permit fee collections The Inspector did not always apply the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Hiring Members with the Enhanced Report – Enhanced Reporting
… is an existing NYSLRS member, they will make mandatory membership contributions (if applicable) as part of their … payroll for that position. If they are an employee whose membership is mandatory, you will enroll them into NYSLRS as … termination date) as their rehire date. Learn more about membership and enrollment . Rev. 2/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportDiNapoli: Clerk Pocketed Thousands in Fines
… to protect taxpayers’ money.” Dillon, 36, was charged yesterday with third degree grand larceny, third degree …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesIX.6.E Education Department - G5 System – IX. Federal Grants
… that is strictly enforced by the system. Since OSC BSAO draws down funds based on expenditures that are recorded in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemOversight of Mental Health Education in Schools (2020-S-63)
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63.pdfIslip Fire District – Disbursements (2020M-9)
Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s policies.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/islip-2020-9.pdfDiNapoli Honors Hispanic Leaders
… Central Islip and Islandia. Veronica Renta Irwin, Esq., partner at Irwin & Streiner LLC., which provides pro …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersOpinion 97-1
… that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties … corporations (i.e., town, village, county, city or school district); (b) district corporations; and (c) those … territory coterminous with the county or a tax district or districts within the county (Workers' Compensation Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1DiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… conductors to charge overtime for tasks such as washing up for work, New York State Comptroller Thomas P. DiNapoli … System, did not have a requirement for conductors to sign out manually, so there was not an accurate record of … that Metro-North: Require conductors to electronically sign in and out; Monitor time and attendance records; …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… New York; and Nassau County District Attorney Anne T. Donnelly. “Gardner exploited her position and … Attorney Breon Peace, Nassau County District Attorney Anne Donnelly, the FBI, the IRS and the Inspectors General …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeValley Stream Central High School District – Capital Assets (2025M-16)
… – pdf] Audit Objective Did Valley Stream Central High School District (District) officials properly monitor, … capital assets often represent a significant investment of school district (district) resources and are subject to risks … Did Valley Stream Central High School District District officials properly monitor account …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Deerpark , Town of East Hampton , Village of East … , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Procurement Practices
… that lack support for business need or reasonableness of price, among other questionable transactions. Buffalo agrees … related and goods or services are obtained at a reasonable price. Improve the awarding and monitoring of the agreements … selection that includes evaluating parts and materials price lists for custodial equipment maintenance and repair …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… set forth in the contract. Of the 50 claims we reviewed, 29 claims totaling $210,190 were approved without the … claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 from a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andMorristown Fire District – Board Oversight (2025M-101)
… adequate oversight of District financial operations and properly audit claims? Audit Period January 1, 2024 – May … Area The Board is responsible for the general management and control of the District’s financial operations. This includes adopting necessary policies and procedures, ensuring collections are accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bayport-Blue Point Union Free School District , … Western New York Maritime Charter School . “In an era of limited resources and increased accountability, it’s … The district’s check signature policy permits any one of the board president, district clerk or district treasurer …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsDiNapoli and William Glasgall Op-Ed
… Dick's beliefs in durable foundations can be seen not only in his work as a builder of office and residential … and requiring other prudent debt management practices. Only then will we have the trust of investors and most …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Former Bradford Volunteer Fire Company treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree … Attorney Brooks Baker. Their joint efforts discovered Hamilton misappropriated funds by taking "advance" payments … conceal her crimes. She was arrested in July 2016. "Sherry Hamilton abused her position of trust by turning company …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-funds