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State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … over personal, private and sensitive information on college websites, applications and servers and ensure the … spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-22
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND … for purposes of article 18 is defined to mean any claim, account or demand against or agreement with a …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… [read complete report – pdf] Audit Objective Did the Town of Edinburg (Town) Supervisor (Supervisor) maintain complete, … did not appear to be fiscally stressed. 3 For example, as of December 31, 2024: The general fund had a total unrestricted adjusted cash balance of $1,852,145. This amount represented 184 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… he was elected to serve. As he admitted at his plea, the one he served was himself, stealing funds from the department … MVFD funds under his control by writing checks to his two businesses, Abbie Graphic Services, Ltd. ("Abbie … $38,658.46 worth of jewelry and cruise purchases within two weeks. KLEIN also used the money he stole from the MVFD …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementOpinion 88-67
… to fill a vacancy in the position of village attorney. We are informed that it is not contemplated that the partner or … §801), and none of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). Any … Law, violate the spirit and intent of the statute, are inconsistent with public policy, or suggest …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 93-9
… based on membership in the Association. March 11, 1993 Jack Youchah, Treasurer Florida Exempt Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-93-9State Comptroller DiNapoli Releases School Audits
… have audited these claims because the claims auditor is an employee of GST BOCES. Windsor Central School District …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: 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-cityEnrolling Members – Membership and Enrollment
… Online Enrolling a member through Retirement Online allows you to immediately view important information, such as your … Dashboard” button to begin the enrollment process. Once you complete the enrollment process, an Enrollment … Rate” link. As part of the enrollment process, you will need to select a job code that best describes the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersOpinion 88-49
… for fixed term) LOCAL LAWS -- Procedural Requirements (effect of failure to comply with) VILLAGE MAYOR -- Powers and … of a member of the board of commissioners. The local law does, however, fix terms for the members of the board of … the title of the position assigned by the local governing body; whether it is referred to as an office by such body in …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Comptroller DiNapoli Releases School Audits
… exceeding the 4 percent statutory limit by 7.3 percentage points. With the inclusion of the unused appropriated fund … exceeding the statutory limit by 3.5 percentage points. District officials also appropriated a combined total … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Proposed Regulations
… after reasonable inquiry, the Budget or Plan, as the case may be, is based on reasonable assumptions and methods … after reasonable inquiry, the budget or plan, as the case may be, is based on reasonable assumptions and methods … the public along with the budget or financial plan, as the case may be. Part 204.3 (5) is amended to read as follows: …
https://www.osc.ny.gov/legislation/proposed-regulationsComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… under the direction of Supervising Investigator Sylvia Rivera and Deputy Chief John McManus. The Investigations …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… drivers routinely violated the terms of their sentences and did not install ignition interlocks without penalties or … must work harder to keep DWI offenders from harming others and prevent more senseless accidents and tragedies, but … of a motor vehicle. The vehicle he drove belonged to his sister, who lived at the same address. In another case, an …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… apartments in New York City make far more than the program’s maximum allowed incomes and pay a modest … today by New York State Comptroller Thomas P. DiNapoli. The audit found the New York City Department of Housing Preservation and … apartments in New York City make far more than the programs maximum allowed incomes and pay a modest monthly …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Agencies Bulletin No. 1194
… is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle was … use of chauffeur services is usually based on the fair market value of obtaining such services in the market place. An alternative method is to use the actual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 91-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. FEES -- Court Fees (filing of an objection to the issuance of letters testamentary) … fee to be charged by a Surrogates Court upon the filing of an objection to the issuance of letters testamentary …
https://www.osc.ny.gov/legal-opinions/opinion-91-47State Agencies Bulletin No. 1098
… is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle was … use of chauffeur services is usually based on the fair market value of obtaining such services in the market place. An alternative method is to use the actual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 91-52
… GENERAL MUNICIPAL LAW, §103; MUNICIPAL HOME RULE LAW, §§10, 33; STATE CONSTITUTION, ART 1, §11; UNITED STATES … projects for up to three years. Municipal Home Rule Law, §10(l)(i) authorizes local governments to adopt and amend … of Construction Employers , 460 US 204, 75 L Ed 1, 103 S Ct 1042 [1983], the U.S. Supreme Court addressed the question …
https://www.osc.ny.gov/legal-opinions/opinion-91-52DiNapoli Releases Executive Budget Report
… in monetary settlements last year and this year, with most of these resources allocated either in the last enacted …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-report