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State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town of Porter , Putnam County , Village of Stillwater , Town of … P DiNapoli today announced his office completed audits of Village of Massapequa Park Orange County Pine City Fire …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-50
… opinion. PUBLIC CONTRACTS -- Award (preference to local bidder) LOCAL LAWS -- Competitive Bidding (pre-emption by … Municipal Law, §103) -- Pre-emption (preference to local bidder) CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal Protection (preference to local bidder) -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 92-4
… and Expenditures (supervised physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness training sessions for its active volunteer firefighters so long as the particular training program provides the type of conditioning necessary …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 98 - 19
… discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (referendum requirement for installment … contracts for the financing of equipment, machinery and apparatus (see 1997 Opns St Comp No. 97-10, p 18). There … is "subject to such vote, referendum or such referendum and vote, as the case may be, in the same manner as provided …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 92-55
… consumer of the village water system (see 1980 Opns St Comp No. 80-553, unreported). Further, we have stated … out their services for private purposes (1983 Opns St Comp No. 83-79, p 93; 27 Opns St Comp, 1971, p 110; cf . … described in your inquiry. March 6, 1992 Joseph Hamilton, Mayor Village of Union Springs …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-31
… chief where prior chief declined salary increases) GENERAL MUNICIPAL LAW, §207-m: The salary of an incoming … police department shall be increased by at least the same dollar amount of the increase received by such next … of the chief of police be increased by at least the same dollar amount as the increase received by the next ranking …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… statute states that FFI tax proceeds should be distributed to fire departments and companies for the use and benefits of … be distributed between the fire companies in proportion to the active membership of each company. Proper distribution … the chief financial officer and is responsible for the day-to-day financial operations, including the allocation and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Opinion 94-5
… commissions, departments and agencies of the town, it does not, in our view, provide authority for the publication … of the town board, commission, department or agency as a body. While the report may include information such as a …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 94-4
… rise or origin to a claim may be executed by a signature stamp affixed with the intent to execute the statement, … or may contain a signature affixed by a signature stamp. Town Law, §118(1) provides that, with certain … have concluded that a town justice may affix a signature stamp upon his or her docket books (30 Opns St Comp, 1974, …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Agencies Bulletin No. 1119
… Purpose To inform agencies of new earnings codes and procedures for repaying the 2011-2012 PEF Deficit … BU98 Effective Date(s) Effective immediately New Earnings Codes OSC has created new earnings codes to process the repayment of the 2011-2012 PEF and M/C … To inform agencies of new earnings codes and procedures for repaying the 20112012 PEF Deficit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicDiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… practices. But the audit revealed DMV has established little in the way of controls to restrict unregistered repair …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and … To determine if the Office of Temporary and Disability Assistance and the Department of Health are adequately ensuring that hotels and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyOpinion 2001-3
… general village purposes. 1 February 22, 2001 Donald H. Myers, Mayor Village of Moravia 1 For informational purposes …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 2001-6
… Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless … monies to purchase a personal computer, facsimile machine and refrigerator for fire department use. You ask whether a … fire insurance tax monies to buy a computer a fax machine and a refrigerator for department use …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… in-home personal care, meal delivery, transportation, case management and support for family caregivers. In June, …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… and revenue and expenditure activity that was not properly closed to fund balance at the end of the 2020 through 2023 …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Town of Windsor – Capital Project (2025M-52)
… stored inside. The Town secured funding totaling $7.5 million to construct a new highway garage and began reconstruction in 2022 at a total cost of $6.7 million. Audit Summary Although three Project construction …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli Releases Annual IDA Report
… 2021, according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development … 2021 according to State Comptroller Thomas P DiNapolis annual report …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… and final projections. The General Fund ended the year with a balance of $8.9 billion, equal to approximately 5.8 … since 2000. “New York state ended the fiscal year with cash in the bank largely thanks to billions of dollars … federal funds for health care spending associated with the Affordable Care Act. Spending was $1.4 billion lower …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of … $127,963. Transit paid more than the GSA maximum lodging rate for 12 of 15 rooms booked by a total of $3,962. Office …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-audits