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State Comptroller DiNapoli Releases Municipal Audits
… clerk's financial activities and did not provide for an annual audit of her records. Town of Guilderland – Golf … account for 17 cases containing 431 rolls of bags with an approximate sales value of $6,100. Wading River Fire District … were approved. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2008-4
… transfer monies from the town general fund to be used to finance improvements in an existing town park district … valorem basis. The Town Law does not provide for a town to finance the cost of improvements to a town park district as a … law, provide for the transfer of general fund monies to finance park district improvements. Accordingly, the costs of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… in other than personal service costs and depreciation. Marie Pense Center LLC: Compliance with the Reimbursable Cost Manual (2019-S-36) Marie Pense is a New York City-based proprietary organization …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsOpinion 94-2
… meter zones. Currently, the city exempts from payment only persons possessing handicapped parking permits. Vehicle …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… The Institute has developed guidelines, materials, and strategies for not-for-profit agencies to strengthen …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsOpinion 89-36
… Reserve Funds (referendum requirements where capital improvement has a period of probable usefulness of five … to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for a type of capital improvement for a specific improvement, where the authority …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a determination that … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 90-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability … its police department remains obligated to pay benefits in accordance with General Municipal Law, §207-c to police … injured in the line of duty his or her full salary or wages pursuant to General Municipal Law, §207-c. In 1988 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 88-1
… may require." Section 1-102 does not expressly state that only property which is no longer needed for village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 89-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of ethics must include provisions relative to private employment in conflict with official duties (General … Law, §806[1]). Also, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-64
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and … and dental benefits to its employees by participating in a self-insured plan operated jointly by the city for which the authority was established and the county in which the city is located. The question arises because of …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 97-26
… Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon dissolution of zone assessment) -- Dissolution (disposition of property upon …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COMPTROLLER -- Powers and Duties (municipalities - scope of audit authority) MUNICIPALITIES -- Officers and Employees … Concerning the authority of the State Comptroller to obtain information relative to …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 92-17
… SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a … within the county need not, as a matter of law, include a share of county sales tax revenues for towns. You ask whether … purposes or educational purposes all or any portion of the net collections from a county sales tax imposed pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… to the pandemic, but the audit found investigators only visited 22% of homes. Further, surveys often lacked …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicDiNapoli: Tax Collector Faked Her Personal Tax Payments
… led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard, who admitted she falsified … a misdemeanor, for crimes dating back to 2011. As tax collector, Sheppard is responsible for recording, … led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard who admitted she falsified …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsOpinion 2009-2
… is based on the total cost of the improvement or only on the amount of the improvement to be financed by the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2001-2
… be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of points in … greater than the statutory minimum in order to qualify for the twenty-five points for that activity; and (3) A … system, points must be granted to firefighters meeting the criteria for that activity. It is our opinion that article …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Comptroller DiNapoli Releases Municipal Audits
… The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the town paid for her health insurance coverage totaling $30,876 from April 2017 through July 31, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Opinion 2002-15
… for any given purpose to be raised from taxes levied only in the unincorporated area of the town (see, e.g., 1994 … the expenses of lighting districts would be assessed only against the several lots and parcels within the district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15