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Comptroller DiNapoli Releases Municipal Audits
… , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , … prepared and submitted for department officials’ review. Child Protective Services (2013-MS-5) None of the eight … historical and programmatic knowledge to determine if Child Protective Services program improvements are needed or …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Opinion 88-24
… board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, §800(3)(a): Town board member … reimbursed for expenses incurred in maintaining a private pond on their land used as part of the town's recreation … for costs incurred in connection with maintaining a pond located on the board member's property and used as a …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… New York State Comptroller Thomas P. DiNapoli, Rensselaer County District Attorney Mary Pat Donnelly, and New York State Police Superintendent Steven G. James … technology (IT) employee for the alleged theft of $7,089 in wages. Marsden Chen is accused of running his own company, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingOpinion 91-35
… -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police Chief (amount of salary increase … receive an increase in salary equal to that given to the sergeant of the department, but less than the increase …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Audit Recommends Improvements to NFTA Capital Planning
… buses, five trolleys, seven transit centers, 14 light rail stations, three bus garages, a heavy maintenance facility for … These assets include buses and light rail cars; light rail stations and bus shelters; radio and train control systems; rail station escalators; and …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningOpinion 90-62
… This opinion represents the views of the Office of the State Comptroller at the time it was … to perform duties) PUBLIC OFFICERS LAW, §§30, 36; TOWN LAW, §32: An elected town superintendent of highways who … Whether an elected town highway superintendent who is physically unable to …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 91-2
… ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In … confidential. Each regional OTB is a public corporation (Racing, Pari-Mutuel Wagering and Breeding Law [hereinafter "Racing Law"], §502[1]; General Construction Law, §65[b][3]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 94-13
… or a similar accidental disability pension. In that case, however, section 207-a(2) requires the municipality or …
https://www.osc.ny.gov/legal-opinions/opinion-94-13DiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Christine Callanan and the New … assigned to this case, the Comptroller’s Office, and the Wayne County District Attorney’s Office for their … grand larceny in the second degree and was arraigned in Wayne County Centralized Arraignment Part Court. The charges …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentOpinion 89-63
… fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22; Civil Practice Law and Rules, … authorities are exempt from court fees. January 22, 1990 Michael Colodner, Esq., Counsel Office of Court Administration …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-6
… LAW, §190.60: A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal … and not the State. You ask whether a fine paid into the Supreme Court of a county following a conviction under … of fines imposed by a court of record, such as the Supreme Court, unless a special provision for the collection …
https://www.osc.ny.gov/legal-opinions/opinion-89-6DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… growing problem. My sincere thanks to State Comptroller Tom DiNapoli for his ongoing efforts, along with this much … Dr. Mary Bassett: "I want to thank Comptroller Tom DiNapoli for shining a light on the prevalence and cost …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingOpinion 89-29
… Service property needed for construction of a village street. You state that the value of the two parcels is … viewed as serving the municipal purpose of facilitating street improvements (Village Law, §6-612). In light of this, … the subject parcel. If however, the property required for street construction could be directly acquired by purchase or …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 89-25
… Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 95-28
… required for immediate expenditure, in obligations of the United States of America and obligations guaranteed by agencies of the United States of America where principal and interest are …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… by the Comptroller, New York State Police and the Cayuga County District Attorney’s office. Her actions were exposed … arrest and tarnishing your reputation," DiNapoli said. "I hope this case will deter others who attempt to defraud the … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… Roy Fireman’s Benevolent Association was sentenced today for stealing nearly $46,000 in public funds to pay for gambling at local casinos, according to New York State … the second degree. He was ordered to pay full restitution for the thefts, which took place from 2007 to 2013. “Too …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Opinion 93-33
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation (use of … §60(a): A publication entered as second-class matter at a post-office located outside the boundaries of a school … a claim for publication of a notice in a publication which is not entered as second-class matter, even though the …
https://www.osc.ny.gov/legal-opinions/opinion-93-33DiNapoli: Lockport Facing Severe Cash Flow Problems
… by New York State Comptroller Thomas P. DiNapoli. The city’s financial troubles stem from poor record keeping and a … a multiyear financial plan with budgets that only spend what the city takes in.” A cash-flow analysis prepared by … revenue is received to pay them. Cash shortfalls also happen when expenditures consistently exceed revenue in a …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsDiNapoli Rejects DOT Contract due to Unanswered Questions About Contractor
… Whitestone, N.Y.-based Limnes Corp. for $4.7 million for painting bridges in Nassau and Suffolk counties citing its ties to two companies … with two other entities that have been in serious trouble and are forbidden to do business with the state,” DiNapoli … with Whitestone NYbased Limnes Corp for $47 million for painting bridges in Nassau and Suffolk counties citing its …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rejects-dot-contract-due-unanswered-questions-about-contractor