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Saratoga County Probation Department – Restitution Payments (S9-20-12)

… $22,279 were not properly followed up on as required. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

DiNapoli Releases Report on Local Roads

… and upgrades in local fiscal year (FY) 2020, a decline of 7% since 2010 when adjusted for inflation, according to a … half of which took place in five municipalities: Erie and Nassau counties, the City of Port Jervis, and the towns of … needs for roads is a 2013 study from the New York State Association of Town Superintendents of Highways, which found …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roads

Wayne County Probation Department – Restitution Payments (S9-20-6)

… always make reasonable efforts to locate victims promptly. In addition, officials did not maintain a complete list of … Without legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key … Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Ethics Oversight (2020-MS-1)

… [pdf] , Tonawanda [pdf] and Union [pdf] ; and 4 Cities: New Rochelle [pdf] , Rochester [pdf] , Troy [pdf] and Utica [pdf] . Audit … For the 20 local governments we examined: 95 percent of local governments did not ensure their Ethics Boards …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1

Dutchess County – Court and Trust Funds (2014M-293)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293

Comptroller DiNapoli Releases Municipal Audits

… Town of Covert , Town of Horseheads , Town of Niagara , Orange County Soil and Water Conservation District and Yates County …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits

Opinion 97-22

… those of the Board of Trustees of the State University of New York. Any city, county, intermediate school district, school … care, custody, control and management of lands, grounds, buildings, facilities and equipment used for purposes of the …

https://www.osc.ny.gov/legal-opinions/opinion-97-22

Ulster County Probation Department – Restitution Payments (S9-20-8)

… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … always properly enforce restitution orders, disburse all victim restitution payments appropriately or notify the court … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8

Cayuga County – Court and Trust Funds (2024-C&T-5)

… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court …

https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5

Opinion 89-50

… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … of drainage and to protect property within the town from floods, freshets and high waters. Section 64(11-a) also … of the State Constitution which prohibits municipalities from giving or loaning money or property to or in aid of any …

https://www.osc.ny.gov/legal-opinions/opinion-89-50

Opinion 89-31

… Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not … of a city may bring a petition to remove an elected city official through recall election. Under such a procedure, a city official would be removed from office before the end of his …

https://www.osc.ny.gov/legal-opinions/opinion-89-31

Wyoming County Court and Trust Funds (2020-C&T-2)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through March 11, 2020. Background The County Treasurer (Treasurer), County …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2

Opinion 2000-11

… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … appointing power, we believe the statute is referring back to the deputy that otherwise would be appointed by the … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …

https://www.osc.ny.gov/legal-opinions/opinion-2000-11

Opinion 90-55

… which abolishes its police department remains obligated to pay benefits in accordance with General Municipal Law, §207-c to police officers injured in the line of duty prior to the abolition of the department. You ask whether a village …

https://www.osc.ny.gov/legal-opinions/opinion-90-55

Genesee County – Court and Trust Funds (2024-C&T-7)

… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …

https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7

Model Code of Ethics for Local Governments - Frequently Asked Questions

… ("Model Code"”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for … mean that a school district may not allow a soccer club to use its fields? Not necessarily. The Model Code … property by a private organization, such as a soccer club, may be permitted by law. Does the Model Code address …

https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questions

Franklin County Probation Department – Restitution Payments (S9-20-13)

… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Opinion 95-4

… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … liability arising from alleged criminal conduct) PUBLIC OFFICERS AND EMPLOYEES -- Liability (investigation of …

https://www.osc.ny.gov/legal-opinions/opinion-95-4