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Opinion 88-4
… and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- Appropriations … recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE … appropriate refreshments served to trainees at a foster parent training session are incidental to the foster parent …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Independent Oversight: OSC's Contract Review Safeguards Public Funds
… responsibility is through the review of contracts. This independent oversight deters waste, fraud and abuse; ensures … have significantly eroded the Comptroller’s vital role in independent review and approval of contracts. OSC’s oversight … programs and services are initiated. Not only does this independent review have a strong deterrent effect on waste, …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsLife Changes: Membership in a Nutshell
… sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Manage my Service Credit Purchases.” You can also apply by mail by submitting the Request to Purchase Service Credit …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellDiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… than 192 complaints per 1,000 residents in the Fordham, Bedford Park and Norwood sections. DiNapoli’s report found that just …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsTown of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, … The Superintendent did not properly safeguard and account for fuel inventory. The Superintendent also did not realize … The Superintendent did not properly safeguard and account for fuel inventory The Superintendent also did not realize …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Opinion 95-4
… of funds by the county treasurer's office; cf . In Re Ellis , 176 Misc 887, 28 NYS2d 988). However, the initial …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Oversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdfOversight of the Clean Water State Revolving Fund (2020-S-64)
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64.pdfOpinion 94-21
… signatures for all, or a reasonable class of, purchase orders. You ask whether there is any statutory requirement … that two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. There is no State … signatures for all, or a reasonable class of, purchase orders. November 28, 1994 Julius Graifman, Director of …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Vacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… occur, applicants should generally be offered and awarded apartments in the order their names appear on the lists – … of Housing Preservation and Development’s (HPD) approval. Apartments in Mitchell-Lama developments tend to be very … affordability; consequently, the waiting lists for these apartments can be quite lengthy. As of August 2, 2019, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followOpinion 88-17
… for approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns … Opns St Comp, 1978, p 154, with regard to the dedication of park land in a subdivision, still represent the position … the Town Law do not authorize a town to compel dedication of park land in a subdivision without compensation. In Kamhi …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 96-12
… coincide with the timing of the receipt of taxes levied for fire district purposes. Town Law, §181 provides that the … district fiscal year and the receipt of the taxes levied for fire district purposes create a cash flow shortage for the fire district, the fire district may wish to consider …
https://www.osc.ny.gov/legal-opinions/opinion-96-12DiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… "The New York State Common Retirement Fund has absolutely no … responsibilities. In February 2016, he was dismissed. As the criminal indictment says, he secretly circumvented our … general worked with law enforcement officials to uncover the extent of his scheme. We thank U.S. Attorney Preet …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… The former recreation director in the town of Fishkill … The former recreation director in the town of Fishkill allegedly misused as much as $50000 generated by …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillOpinion 89-65
… its exercise, the decision may be exercised by resolution (5 McQuillin, Municipal Corporations, §15.06). Since section … be superseded, and a town attorney may be compensated by a fixed amount for certain specified services and also be paid … an additional amount, which might be computed at an hourly rate, for the performance of specified services in excess …
https://www.osc.ny.gov/legal-opinions/opinion-89-65DiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… treasurer for Pulteney Fire District No. 2 pleaded guilty today to stealing more than $5,000 in public funds, after an audit and investigation by State Comptroller Thomas P. DiNapoli revealed that she … salary. Lisa Stone, 45, of Hammondsport, pleaded guilty today to grand larceny in the third degree (a class D felony) …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… the importance of the federal government’s historic partnership with America’s higher education institutions as a … students with restricted access, higher debt burdens and limited educational choices—hampering both individual … graduate students for whom loan options will become more limited. International Students In academic year 2023-24, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyOpinion 92-21
… the mass dismissal of numerous charges pending for violations of the Vehicle and Traffic Law. In presenting this … or other offenses, including misdemeanors and moving violations under the vehicle and traffic law, instituted in … courts in the prosecution of criminal charges, including violations of the Vehicle and Traffic Law. The fines, …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… - pdf] Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with program … did not adopt adequate written policies or procedures, and management did not provide sufficient oversight. … Determine whether energy efficiency and recycling rebates and credits were issued in accordance …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Opinion 92-18
… is in reply to your request for our opinion concerning a proposed town local law that would establish a "solid waste generation fee". The proposed local law provides that the fee would be charged … state that the town recently reduced its tipping fee. The proposed local law also provides that the amount of the fee …
https://www.osc.ny.gov/legal-opinions/opinion-92-18