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Opinion 92-56
… terms and conditions of the appointment of the manager. You ask whether the Town of Fallsburg, pursuant to chapter … for use of his own automobile on official business. You indicate that such allowance would be paid without regard … section 116 cannot be superseded by local law (Municipal Home Rule Law, §10[1][ii][d][3][4]). Sections 27 and 116 do …
https://www.osc.ny.gov/legal-opinions/opinion-92-56DiNapoli: Capital Planning Problems Persist at NYRA
… to New York State in return for a financial assistance package. As part of this package, the state forgave nearly all of NYRA’s debt … $2.3 million (adding about 32 percent to the project’s cost), Longshots’ total cost was $9.4 million. Thus, NYRA’s …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 96-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … Whether the procedures of Town Law 202b authorize the replenishment of sand and the …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 97-7
… cannot be paid from the abandoned property fund. Thus, the express language of section 600(1)(a) seems to require that …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-44
… insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item, such as … ‘Count’ should reflect the number of Payment ID sequences an agency has entered. On the ‘Payments’ tab, the agency … Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentCOVID-19 Pandemic Small Business Recovery Grant Program
… Objectives To determine whether Empire State Development (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program … To determine whether Empire State Development ESD awarded …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programEnforcement of the Mitchell-Lama Surcharge Provisions
To determine if surcharges are being properly assessed at MitchellLama housing developments supervised by Homes and Community Renewals Division of
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsPreston Fire District – Board Oversight (2025M-87)
… complete report – pdf] Audit Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the … – June 3, 2025 Understanding the Audit Area The board of fire commissioners is responsible for managing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases Municipal Audits
… audits were issued: Town of Coventry – Town Clerk/Tax Collector (Chenango County) The clerk did not record, deposit, remit or report …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… issued. Department of Health – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims … despite poor academic preparation and limited financial resources. EOP includes a pre-freshman summer orientation … including career advising, tutoring, and personal counseling, throughout students’ enrollment. During the Fall …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… purposes, such as purchasing approximately $4,000 in gift cards. Town of Windsor – Capital Project (Broome … officials partially funded the project with $1.5 million in town-outside-village funds and did not have adequate … County) Officials did not obtain competitive quotes in accordance with their procurement policy. The …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… said that an out-of-date plan does not necessarily mean an updated version has not been submitted. They said …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Parks a Growing Attraction
… New York’s extensive network of state parks are an important public resource providing New Yorkers … educational opportunities. The New York State Office of Parks, Recreation and Historic Preservation (OPRHP) is responsible for overseeing more than 250 parks, historic sites, and other recreation sites outside of …
https://www.osc.ny.gov/reports/state-parks-growing-attractionDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… up to $5,000 from their New York State taxable income. Married couples filing jointly can deduct up to $10,000 each year. New York’s 529 …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public authorities during the first quarter of 2015. The proposed new issuances total approximately $2.44 … today announced a tentative schedule for the planned sale of obligations for the state New York City and their major …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Town of East Fishkill , Village of Galway , Huntington Manor Fire District … being spent appropriately and effectively.” Town of East Fishkill – Recreation Department Cash Receipts (Dutchess … announced his office completed audits of the Town of East Fishkill Village of Galway Huntington Manor Fire District …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsOpinion 89-37
… AND REGULATORY POWERS -- Pawnbrokers (authority to license) GENERAL BUSINESS LAW, §§40, 52, 53: A license must be obtained from the the local government in … note subdivision e to the effect that the obtaining of a license from the applicable local governing body precedes the …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 94-8
… for principal office) - - Eligibility (deputy fire district treasurer) TOWN LAW, §177-b; PUBLIC OFFICERS LAW, … to qualify for appointment as deputy treasurer of a fire district, an individual must meet the same requirements as those applicable to the fire district treasurer. You ask what are the qualifications for …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… for her personal sales business. This guilty plea is the result of a joint investigation conducted by the State … and the Attorney General’s Public Integrity Bureau. This case is the latest joint investigation under Attorney General … State Comptroller’s Division of Investigations, along with Mark Spencer of the Attorney General’s Investigators Bureau, …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-company