Search
Opinion 92-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession of State … town board approval for purchases of); (purchases governed by town board's policies and procedures) SUPERINTENDENT OF …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Town of Bangor – Board Oversight (2012M-193)
… has approximately 2,220 residents. The Town is governed by an elected five-member Town Board (Board), which consists … should remit all fees and collections to the Supervisor by the 15th of the following month that collections were … all Town officers and employees who received or disbursed money during the preceding fiscal year or hire an accountant …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193West Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and General Municipal Law GML
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Opinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … discussed in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and Duties … "does not involve the expenditure of a large amount of money."]). Accordingly, when a town proposes or is required …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 89-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … into allegations of misuse of town highway equipment by highway department laborers and the participation in such acts by the deputy highway superintendent. Following such inquiry, …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… New York State Comptroller Thomas P. DiNapoli and Onondaga County … DiNapoli said. “Instead, these educators helped themselves by allegedly tricking the district into paying them for … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeOpinion 2008-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … cost of the improvement an allowance for services rendered by the town attorney, town engineer and salaried town … of a local law, provide for the use of general fund money for this purpose. Articles 12 and 12-A of the Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… to alter the time records of a family member employed by the library which resulted in nearly $20,000 in … questionable pay, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also … that library officials did not adequately protect public money,” said DiNapoli. “Residents should never have to worry …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsSouthwestern Central School District – Claims Audit (2025M-34)
… appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 … district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and approve claims. A proper claims audit ensures …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34EDSS - Glossary of Terms
… Any additional message the state agency needs to relay to OSC that is not covered in any other field. Dates Start Date … record amendment. Example: If the original approved OSC procurement total was $3 million, and the state agency … all contracts will have a three year fixed term to fall within an earliest contract start date of 1/1/17 and a …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 89-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … TOWN LAW, §184(5): A fire protection contract entered into by a town, on behalf of a fire protection district, must … the cost of the services of private contractors engaged by the fire company in connection with fighting a fire within …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … act also provides for the library district to be governed by an elected board of trustees and for voter approval of the … budgets that change the appropriation last approved by the voters (compare, Greater Poughkeepsie Library District …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Introduction – Improving the Effectiveness of Your Claims Auditing Process
… governments and school districts. 1 Office of the New York State Comptroller audit reports are available at www.osc.state.ny.us/local-government/audits . … An effective audit of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionOpinion 90-39
… the same manner, at the same time and by the same officers as town taxes are assessed, levied, and collected. In … Boston , 391 Mass 415, 462 NE2d 1098). We also note that where the State Legislature has clearly evinced a desire to … the district. October 16, 1990 William J. Casilio, Town Attorney Town of Clarence … Whether a town on behalf of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… Business Law §§ 340 and 341, also known as New York State's Donnelly Act. Based on what was stated on the record … and for the $212 million 2009 public safety contract, by means of bid rigging. Daniel Lynch, the remaining … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseTown of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were … were not remitted in accordance with New York State Town Law (Town Law). The Tax Collector’s records included an …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81State Contract and Payment Actions in May
… In May, the Office of the State Comptroller approved 1,872 contracts for state agencies … or lack of documentation. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-mayState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved 1,196 contracts for state agencies … and prime contractors. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-january