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Opinion 2002-15
… Law §327 are raised on a townwide basis. Similarly, as a rule, the cost of maintaining a town hall building used for … agreement, is also used by a village. As a general rule, all real property taxes raised for town purposes must … to less than the entire area of the town (see, e.g., 13 Opns St Comp, 1957, p 286; 11 Opns St Comp, 1955, p 408; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Oversight of the Nourish New York Program
… who need them through the State’s network of food relief organizations (i.e., regional food banks, food … (hereafter, collectively referred to as vendors) to food relief organizations that then distribute the food to those … for conducting outreach to vendors, assisting food relief organizations in searching for specific food products, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… comparison schedules for governmental funds, information about infrastructure assets reported using the modified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsEffectiveness of the Information Technology Transformation
… underway. Such assessment should be completed in a most timely manner. Further, we encourage ITS to establish …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationImplementation of Suicide Prevention Task Force Recommendations
… Objective To determine whether the Office of Mental Health (OMH) implemented the recommendations made by … Prevention Task Force to facilitate greater access, awareness, collaboration, and support of effective suicide … relationship, job, school, or financial concerns; mental illness; substance use disorder; social isolation; …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… grand larceny and false filing charges stemming from his alleged theft of over $120,000 from the city and covering up the theft by falsifying city … aimed at recovering monies which we allege were stolen from the city by public officials entrusted with the … corruption grand larceny and false filing charges stemming from his alleged the …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained … the health and safety of residents, and whether funds at these developments are being used for intended purposes. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsDiNapoli: NYC Financial Plan Improved From June
… than $1.4 billion in already collected personal income, sales, business and hotel taxes exceeding projections through … savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 billion) than estimated in June. Certain PEG …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… The falsified vouchers sought payment for hotel stays, employee fringe benefits and continuing medical education …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on … Microsoft Excel file . SFS Account Title Description 60401 Principal – Fixed Rate Bonds Debt service payment – principal amount on Fixed (Interest) Rate Bonds 60402 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… $4,483 in non-program-related expenses; $1,378 in real estate taxes that was not properly allocated; and $1,290 in …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualFinancial Oversight of the Advantage After School Program (Follow-Up)
… and may operate up to two Program sites within the same region. As of September 1, 2018, OCFS reported having …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the … appear to be reasonable, as the services being provided do not have any bearing the number of students at the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Monitoring and Administration of Public Protection Grant Programs (Follow-Up)
… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followInternal Controls Over Selected Financial Operations (Follow-Up)
… and wholesale licenses, special event and brand label permits, and miscellaneous permits such as those for …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… York State Police, today announced the arrest of former Lake Luzerne trustee Mark McLain for allegedly swindling … advantage of his volunteer position and the citizens of Lake Luzerne’s trust to line his own pockets at the expense … Warren County, the Town of Queensbury, the Town of Lake Luzerne, the state Department of Parks, Recreation and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubState Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… will continue to assist so that we can rebuild our state and make sure the money is spent appropriately.” …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryModel Code of Ethics for Local Governments - Frequently Asked Questions
… a discretionary function requires the exercise of judgment. Examples of discretionary functions include: … is an officer of the organization (Section 2[c]). In this case, as an officer of the non-profit, the town board member … against the municipality on behalf of his or her spouse or minor children. For example, a municipal officer or employee …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 97-16
… This opinion represents the views of the Office of the State … rates of compensation for time expended in court or before a magistrate, judge or justice, and for time … for compensation and reimbursement shall be supported by a sworn statement specifying the time expended, services …
https://www.osc.ny.gov/legal-opinions/opinion-97-16