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Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… budget is currently balanced (including pre-payments) but there are significant concerns over funding from Washington … budget is currently balanced including prepayments but there are significant concerns over funding from Washington …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… with the impact of severe storms, the breach of a large dam could result in the loss of life, devastation of several … and flooding that spans multiple counties. Even a small dam failure could result in significant economic consequences … by local governments. In the wake of a 2008 audit of DEC's dam safety program by DiNapoli's office, DEC strengthened its …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 93-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL MUNICIPAL LAW, … earned for firefighters who respond to fire alarms outside of regularly assigned work periods …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 91-46
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … still represents our views in light of the decision of the Court of Appeals in National Westminister Bank v New York , … of office. That opinion was based upon the decision of the Court of Appeals in Kelley v McGee , 57 NY2d 522, 457 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli Report Examines Troubling Child Poverty Trends
… A new report by State Comptroller Thomas P. DiNapoli details … “A staggering number of children live in poverty in New York,” DiNapoli said. “Research shows that poverty … to use them.” DiNapoli’s report found: Nearly one in five New York children live in poverty. More than 2.7 million New …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsDiNapoli & NYC Make it Easier to Save for College
… participants will allow families and loved ones who are only able to make smaller contributions to save for college. …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeOpinion 97-9
… OF INTEREST -- Disclosure of Interest (negative impact of zoning change on board member's business) -- Zoning Changes (disclosure and recusal where negative impact on board member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 89-27
… date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 90-51
… revenues for establishment of an enhanced emergency telephone service) COUNTY LAW, §§300, 301, 303, 305, 307, … to pay for the establishment of an enhanced emergency telephone system may be expended only for "system costs", … been advised that the role of the consultant would be to number the parcels of real property within the county for …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2001-11
… An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not … an assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would … Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 91-30
… unreported; 27 Opns St Comp, 1971, supra ). Thus, the only exception which is pertinent in this instance is …
https://www.osc.ny.gov/legal-opinions/opinion-91-30South Lewis Central School District – Conflicts of Interest (2021M-3)
… interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 million. Two Board members were employed by corporations that were awarded … capital project. They both worked on the project as part of their private employment and the District paid $3.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Opinion 96-21
… a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter asking … State Comptroller Joseph J. Kelly). Town Law, §202-b(2) does not define what constitutes reconstruction or replacement of damaged, …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 89-11
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: The … to rent a room in which to meet, if the meetings are for the purpose of providing care and relief to disabled or …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 90-31
… the committee must conduct business and pass resolutions only by the affirmative vote of a majority of the whole …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 89-9
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased …
https://www.osc.ny.gov/legal-opinions/opinion-89-9DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… in both the city and the region is Corning Inc., one of only a few Fortune 500 companies headquartered in upstate New … 300,000 visitors a year) and the Rockwell Museum, one of only two Smithsonian affiliates in upstate New York. Economic …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-picture