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Opinion 88-77
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … corporations) GENERAL MUNICIPAL LAW, §§801(1), 802(1)(f): A member of a school district board of education who is also … is deemed to have an interest in any contract of his or her municipality with a corporation of which he or she is an …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 88-52
… college officers and employees who are directors of a not-for-profit corporation which purchases real property from … college officers and employees who are directors of a not-for-profit corporation which purchases real property from county) -- Exceptions (contracts with not-for-profit corporations) -- Disclosure of Interest (when …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 92-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Payroll Deductions (for … (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; MUNICIPAL HOME … may not make a charitable donation by assigning his or her right to receive salary to the charitable organization. A …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 90-21
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN … by the secretary to the supervisor and may be retained in the supervisors office after audit and payment …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Disability Retirement – When Employees Retire
… A disability application can be filed by the employee or someone … of your employee. When we receive a disability retirement application, we review it to determine if it meets all filing … Behalf of an Employee You can file a disability retirement application on behalf of an employee. There are different …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… organizations about tax law requirements and promote compliance with the requirements. Organizations also use the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyOpinion 89-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … treasurer would have a conflict of interest by virtue of the countys renewal of a lease of a gravel pit from a corporation of which the treasurer owns more than 5 of the stock …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… not perform bank reconciliations for the tax collection account. As a result, in 2011 the Clerk had $4,500 of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267DiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… grateful for the trust Comptroller DiNapoli has placed in me over the years,” Titarchuk said. “Working with the Fund’s staff has been a wonderful and enjoyable experience and I’m excited to continue our partnership and … The Fund has a diversified portfolio of public and private equities, fixed income, real estate and alternative …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundDiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… County District Attorney Keith Slep and the New York State Police today announced the arrests of Ronda (Brundage) Kish and Marion Brundage for … County District Attorney’s Office and the New York State Police. “These two officials allegedly used money meant for …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentComptroller DiNapoli Releases Municipal Audits
… however, includes revenue related to the sale of real property and federal aid which may not be realized. In … city council. The city’s proposed budget complies with the property tax levy limit. Oneida Public Library – Cash Disbursements …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide audit initiative …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesComptroller DiNapoli Releases Municipal Audits
… elected town clerk and justice. Village of Atlantic Beach – Cash Disbursement (Nassau County) The board did not … that were inadequately supported. Village of Atlantic Beach – Payroll (Nassau County) Although department …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsSchuyler County – Court and Trust Funds (2021-C&T-1)
… 1, 2018 through September 30, 2021. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property … Treasurer should ensure that all court-ordered money in her custody is properly accounted for and reported on the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1State Comptroller Releases School District Audits
… not provided with IT security awareness training. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsOpinion 89-18
… recoupment of alleged overpayments mistakenly made in the form of vacation pay to which the teacher was not entitled. …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 91-43
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in towns); (delegation of pre-audit functions) LOCAL LAWS -- … 23[2][f]). These duties include: causing each claim to be numbered consecutively and to be stamped or …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Opinion 88-67
… LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of village attorney, the mayor … of General Municipal Law, §800(3) if the mayor's partner is hired independently of the partnership and is paid … the interest be disclosed in writing and included in the official record of the governing board's proceedings. …
https://www.osc.ny.gov/legal-opinions/opinion-88-67