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West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… bylaws and a four-member Board. The Board is responsible for managing the Department’s financial activities. The … financial operations were adequately accounted for and reported. Also, it did not enforce the limited … code of ethics, or provide guidance to the Treasurer for recording and reporting financial transactions. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyOpinion 90-47
… may reimburse a former town superintendent of highways for legal expenses incurred in defending a lawsuit brought … power to maintain the road and ability to use it for access to his own property. The lawsuit is in the process … under certain circumstances, to provide a legal defense for town "employees" by the town attorney or an attorney …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 90-21
… RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to another town official the town clerk's power with respect to the preparation and custody of claims. This is in reply to … Whether claims may be prepared and presented to the town board for audit by the secretary to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … From 2008-09 through 2012-13, the district budgeted to use an average of $495,000 of unexpended surplus funds to … rights to the district’s financial software that allow her to control and use all aspects of the financial software …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of East Greenbush , Town of Elizabethtown , Lockport Housing Authority , City of Long Beach , Putnam County and the Village of South Glens Falls . … P DiNapoli today announced his office completed audits of the Town of East Greenbush Town of Elizabethtown Lockport …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… clerk did not properly account for, deposit, report or remit collections. As of April 13, 2022, the former clerk … board did not perform an annual audit of the former clerk’s records, as required. In July 2023, the former clerk was … also did not implement controls to safeguard the treasurer's signature on disbursement checks or monitor the third-party …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Available Options – Article 14 Benefits
… benefit. It provides for the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Joint Allowance — Full* This option will … actuarial soundness. *If you elect this option, you must submit proof of your beneficiary’s birth date. You can …
https://www.osc.ny.gov/retirement/publications/1644/available-optionsFunds Expected to be Awarded to Small Businesses 12-31-25
Funds Expected to be Awarded to Small Businesses 12-31-25
https://www.osc.ny.gov/files/reports/excel/small-business-12-31-2025.xlsxFunds Expected to be Awarded to Small Businesses 03-31-25
Funds Expected to be Awarded to Small Businesses 03-31-25
https://www.osc.ny.gov/files/reports/excel/small-business-03-31-25.xlsxFunds Expected to be Awarded to Small Businesses -08-31-22
Funds Expected to be Awarded to Small Businesses -08-31-22
https://www.osc.ny.gov/files/reports/excel/small-businesses-08-31-22.xlsxFunds Expected to be Awarded to Small Businesses 03-31-26
Funds Expected to be Awarded to Small Businesses 03-31-26
https://www.osc.ny.gov/files/reports/excel/small-business-33126.xlsxSexual Harassment Policy for the Office of the State Comptroller
… harassment. Sexual harassment is a form of workplace sex discrimination. All employees are required to work in a … Is “Sexual Harassment”? Sexual harassment is a form of sex discrimination and is unlawful under federal and State … law. Sexual harassment includes harassment on the basis of sex, sexual orientation, self-identified or perceived sex, …
https://www.osc.ny.gov/sexual-harassment-policyOpinion 89-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption … authority: ... shall be exempt from the payment of (a) any taxes or fees to the state or any subdivision thereof and (b) …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 88-59
… justice at a higher rate in the future. December 12, 1988 Patricia J. Boyd, Village Clerk Village of Central Square …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 2000-14
… prior to retirement; there would be no fiscal obligation for the school district to provide payments into the program … a percentage of pay, into a "tax deferred annuity program" for its teachers. Under the program, all school district … prior to retirement. There would be no "fiscal obligation" for the school district to provide payments into the program …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2009-1
… commissioners, subject to voter approval ( see 1989 Ops St Comp No. 89-43, at 103). There are certain statutory … to the office of fire district treasurer ( see 1983 Ops St Comp No. 83-129, at 163; cf . Public Officers Law § 3 [1]; … NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Based on these principles, to avoid even an appearance …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… upon timely receipt of a written demand, shall hold a hearing to review and redetermine an application for … system, it being the primary purpose of any such hearing to establish a fair and adequate record for the proper disposition of the …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsOpinion 2001-11
… An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not … an assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would … Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 96 - 14
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … in the opinion. COMMUNITY COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college … furnished to the college upon terms calling for the payment of cash upon the delivery or rendering thereof. Lists …
https://www.osc.ny.gov/legal-opinions/opinion-96-14October Funds Expected to be Awarded to Small Businesses 10-31-23
October Funds Expected to be Awarded to Small Businesses 10-31-23
https://www.osc.ny.gov/files/reports/excel/small-business-10-31-23.xlsx