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Opinion 90-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check. The general provisions of law applicable to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-36DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… voter-approved bond acts: Pure Waters, Environmental Quality (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and Clean Water, Clean Air, and Green Jobs (2022). The Series 2025A Tax-Exempt Bonds …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsOpinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL … in the contract between the town and the engineering firm with which the town contracts when the board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 94-25
… (service credit for attending meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, §217(c)(v): Section … "meetings" of an emergency rescue and first aid squad, a fire police squad or the "executive board" of a fire company. …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… Integrity Bureau Chief Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. This matter was investigated by the State …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyDiNapoli: Springport Town Clerk Faces Criminal Charges
… for allegedly trespassing on a town computer to boost her retirement benefits with the New York State and Local Retirement System, State Comptroller Thomas … for allegedly trespassing on a town computer to boost her retirement benefits with the New York State and Local …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesDiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… Russell pleaded guilty in Erie County Court before Judge Paul Wojtaszek. Her sentencing is scheduled for Feb. 8, 2024. … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsDiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… St. Lawrence County District Attorney Gary Pasqua and the New York State Police today announced that Nancy Berger, 55, formerly the Clerk/Treasurer of the Village of Norwood, pleaded guilty to grand larceny in … P DiNapoli today announced that Nancy Berger 55 formerly the ClerkTreasurer of the Village of Norwood pleaded guilty …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageCredit Cards – Travel and Conference Expense Management
… the name of the local government or school district to pay for certain travel and conference expenses. This can be … treasurer’s office to have a credit card that can be used for large dollar travel expenses that don’t require the … airline tickets). Before credit cards can be obtained for travel purposes, they must be authorized by the governing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … deposit into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has … New York Citys adopted $987 billion FY 2022 budget beginning …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… voters never approved.” As of September 2016, there were 1,192 public authorities in New York, including 324 … was reported being issued by state authorities and $7.5 billion by local authorities in the latest reported fiscal … $74 billion issued for authority purposes and $27.5 billion issued on behalf of other entities. The report also …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityUpstate Transportation Authorities Suffer Revenue Plunge
… State. 1 Combined, the Capital District Transportation Authority (CDTA), the Central New York Regional … food and retail revenue at Buffalo Niagara and Niagara Falls International Airports due to travel restrictions and … (in millions) Source: PARIS Implications for the Future Transit authorities continue to face uncertainty regarding …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeOversight of Building Construction Site Safety
… of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with … of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and rules, the NYC Building Code (Building Code). This requires construction …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetySUNY Bulletin No. SU-376
… (only if the Action/Reason code is Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), or Long Term Disability/WCL (Worker’s Comp IPP). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-376-july-2025-increase-location-pay-and-location-mid-hudsonGarrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… and procedures. As of July 1, 2023, the District’s inventory list of capital assets contained 9,815 assets with an … which included overseeing the maintenance of the inventory list. The District’s Board of Education (Board) did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… [read complete report - pdf] Audit Objective Did the Auburn Industrial Development Authority (AIDA) Board and … projects. The AIDA Board (Board) is responsible for the general management and control of AIDA, including … The Board and AIDA officials did not properly approve and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalState Contract and Payment Actions in December
… Development Corp. for basketball court installations at Jones Beach State Park in Nassau County. $1.1 million with …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberState Contract and Payment Actions in February
… pollution prevention program. $8.3 million to the US Army Corps of Engineers for the State’s share of costs for sea …
https://www.osc.ny.gov/press/releases/2019/03/state-contract-and-payment-actions-februaryState Contract and Payment Actions in June
… Department of Motor Vehicles $8.7 million with Concept 400 Realty Co., LLC for leased space in Nassau County. $8 million …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-june