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Opinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … has established a police department and has appointed the town supervisor as commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in the absence or inability of the commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-90-15DiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… between state fiscal year (SFY) 2012-13 and SFY 2020-21 from $665 million to $594 million, a decrease of nearly 11%. In SFY 2020-21, only 17 cents of every dollar spent from DHBTF supported a new capital investment. “New York is at a crossroads. Far too little of the money set aside to build or …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… up her alleged theft of public funds. Now, because of my office’s investigation and our partnership with state and … faces the consequences of her actions,” DiNapoli said. “My thanks to District Attorney Calarco and the State Police for helping my office fight public corruption.” New York State Police …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesTechnology Transfer Program and Royalty Payments
… New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at … Foundation’s mission is to provide talent, services, and technology that empower SUNY to research, innovate, and transfer discoveries that transform the world’s knowledge …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… reports. From January 1, 2023 through December 31, 2024, the Department’s disbursements totaled $260,823 and … the Department’s annual U.S. Internal Revenue Service (IRS) 990 form. 3 However, neither the Treasurer nor accountant …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyGreenburgh Central School District – Procurement (2024M-147)
… a fiscal year. Under such circumstances, a district’s contract may be competitively bid based on a cost per … agent to be responsible for overseeing the District’s purchasing function. District officials entered into time … service repair and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… State Fiscal Year 2021-22 Executive Budget (as amended by Gov.) Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerOpinion 97-9
… your letter asking whether two village board members must recuse themselves in connection with a proposed zoning … Whether two village board members must recuse themselves in connection with a proposed zoning change …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 92-47
… (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in … purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate account". … Whether a county must segregate Emergency 911 E911 System surcharge moneys in a separate account …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 2000-20
… and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer firefighters museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… used in the opposite accounting entry, main fund field.For ease of reconciliation, transfer amounts from one fund to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersDiNapoli Announces Latest Fiscal Stress Scores
… and the towns of German Flatts, Parish and Oyster Bay. The city of Elmira and the village of Islandia were …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresTown of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Opinion 88-4
… 169). The Department of Social Services has promulgated rules and regulations prescribing certain requirements for … incidental to a lawful municipal purpose (1979 Opns State Comp No. 79-902, p 212, refreshments for the general public … attending an official town function; 1977 Opns State Comp No. 77-226, unreported, refreshments for senior citizens …
https://www.osc.ny.gov/legal-opinions/opinion-88-4XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs … Project ID in SFS is an internal identifier to capture costs related to a project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionPiseco Common School District – Authorized Investments (2023M-172)
… safety, liquidity and yield - when investing available funds. Review the investment policy annually and amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Chemung – Conflict of Interest (2022M-176)
… Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to … Article 18, each invoice for repair work provided by the auto service corporations qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were deemed to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176State Agencies Bulletin No. 332
… inform agencies that they now have access to other query tables in QRY1 Affected Employees Agency users who create or run queries Effective Date 08/19/2002 Parent Tables with the Added Tables in QRY1 Users must have access to the parent table in … To inform agencies that they now have access to other query tables in QRY1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… She also used $5,300 of society funds to repay a personal loan. To facilitate her theft, she falsified the fair’s … records. She also obtained an unauthorized $20,000 loan on behalf of the fair, which the society’s board was …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… 8 Housing Programs and the COVID Rent Relief Program ( 2022-S-28 ). About the Program HCR is the State’s affordable … cost of security deposits for tenants entering into new lease agreements. SDA was a temporary initiative started as a … The audit covered the period January 2017 through March 2022. We found that improvements could be made in several …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding