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Opinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or … since the exception in section 802(1)(b) applies only when a municipal officer or employee has an interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 89-12
Whether a conflict of interest exists involving a fire district contract
https://www.osc.ny.gov/legal-opinions/opinion-89-12Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period June 1, 2013 … maintaining a reasonable amount of unexpended surplus fund balance. Conduct an annual audit of, or provided for an audit …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Opinion 90-3
… Property Tax Law, the determination of the full valuations for purposes of Tax Law, §1262(d) should be made by dividing … village should be computed by dividing the assessed value for county purposes of the property in the village as listed … defines the term "full valuation of real property" as "[t]he assessed valuation of real property divided by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Real Property Tax Cap - School Districts Guidance
… To the extent that the amount receivable from LIPA is the subject of litigation, school district officials …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceTown of Niagara – Justice Court (2015M-218)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2014 … 2015. Background The Town of Niagara is located in Niagara County and has a population of approximately 8,400. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Brunswick – Justice Court (2017M-285)
… required. Court personnel were unaware of the bail account balance. There were 26 checks signed using a signature stamp …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Oversight of Undistributed Child Support Funds
… Assistance’s (OTDA) oversight and guidance are sufficient for local social service districts to effectively reduce … funds. When child support funds have been undistributed for more than four months, districts must determine why and … custodial parent). When these funds remain undistributed for at least two years, the district is required to petition …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsMember Contributions
… Fund , which holds and invests the money used to pay NYSLRS benefits. Member contributions depend on your tier … two state fiscal years prior, including: Regular pay; Holiday pay; Longevity pay; and Overtime pay (up to a … law temporarily excluded overtime pay earned from April 1, 2022 through March 31, 2024 from the calculation of Tier 6 …
https://www.osc.ny.gov/retirement/members/member-contributionsConflicts of Interest of Municipal Officers and Employees Poster
Read Sections 800-809 of the NYS General Municpal Law
https://www.osc.ny.gov/files/local-government/publications/pdf/gmlposter.pdfOpinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … interest in a contract with a firm of which the supervisor's spouse is the sole proprietor if the contract was entered … in any additional contracts entered into with the spouse's firm unless the total consideration payable, when added to …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 2001-11
… by the fire district on such transactions for the past year was approximately $7,600. You further indicate that, as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Town of Shelby – Financial Management (2012M-206)
… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Kendall – Justice Court (2013M-130)
… 2010, to February 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. The Town is governed by an elected Town Board comprised of four …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Malverne – Procurement (2017M-16)
… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village officials have not enforced …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… of Nelson Rivera, the former Chief Information Officer for Monroe County, for working with others to rig the bidding process for multi-million dollar public works contracts in Monroe …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village … overbillings totaling $7,620 during the period examined. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsState Contract and Payment Actions in November
… Conservation $5.9 million with The Environmental Service Group for demolition and remediation of the former Rome Cable …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberTown of Erwin – Justice Court (2017M-266)
… through October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266