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Village of Bainbridge - Conflict of Interest (2019M-72)
Determine whether the Board ensured that Village officials did not have prohibited interests in Village contracts.
https://www.osc.ny.gov/files/local-government/audits/pdf/bainbridge-2019-72.pdfRecertification of the Record of Activities (RS2419)
To affirm that your previous record of activities is still representative of your hours as an elected or appointed official, NYSLRS members use form RS2419.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2419.pdfDormitory Authority of the State of New York
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/dormitory-authority-state-new-york.zipConflicts of Interest of Municipal Officers and Employees
Conflicts of Interest of Municipal Officers and Employees
https://www.osc.ny.gov/files/local-government/publications/pdf/conflictinterest.pdfDiNapoli: New York Sees Improvement in Condition of Local Bridges
… is rated in poor condition, according to a report released today by State Comptroller Thomas P. DiNapoli. The estimated … to the U.S. Department of Transportation, Federal Highway Administration (FHWA) data. “Ensuring safe and … owned by either local governments (56.8%) or the state (37%). Location of New York’s Local Bridges in Poor Condition …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesOpinion 89-25
… Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve Fund (transfer of moneys to capital reserve … sewage facility (NY Const, art VIII, §§1, 2-a; Local Finance Law, §15.00; see 1988 Opns St Comp No. 88-26, p … any preliminary studies and surveys relative thereto," as well as the contemporaneous acquisition of related …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 91-30
… Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in any contract with the … of a corporation of which he or she is an officer, employee, director or stockholder (General Municipal Law, … provided pursuant to an award or contract let after public notice and competitive bidding", there is no exception in …
https://www.osc.ny.gov/legal-opinions/opinion-91-30DiNapoli: Farms Generate $4.8 Billion for New York's Economy
… products ranked in the top five nationwide, according to a report released today by State Comptroller Thomas P. … economy, with farms contributing nearly $2.4 billion to the state's gross domestic product," DiNapoli said. "Our farmers continue to provide jobs and fresh, locally-sourced food, while also …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyLaw Pertaining to SUNY Police Officers
… (ERS) to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 membership. If I transfer from ERS to PFRS, will I go back into Tier 2? How much of my ERS time will count … not want to transfer into the PFRS plan, what should I do? We understand that Agency Police Services Unit …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsOpinion 94-17
… Municipal Home Rule Law, §10[1][ii][9-a]; see 1992 Opns St Comp No. 92-18, p 3; 1988 Opns St Comp No. 88-2, p 3; 1986 … with constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer … such solid waste services were provided, and the name and address of the person or corporation liable to pay such …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Port Washington Union Free School District – Payroll (2025M-38)
… pdf] Audit Objective Did Port Washington Union Free School District (District) officials accurately pay clerical, custodial, … compensation represents a significant portion of a school district’s (district’s) operating expenditures. Therefore, … total of $19 million during the audit period We determined District officials designed and implemented policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Franklin County Probation Department – Restitution Payments (S9-20-13)
… As a result, some victims are not receiving payments to which they are entitled or are experiencing significant … did not establish adequate policies and procedures to enforce and monitor restitution obligations. 16 of the 30 … $19,453. Officials did not always make reasonable efforts to locate victims promptly. None of the 26 outstanding checks …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… assets totaling $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not inventoried. Four IT … Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… shopping malls, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit reviewed enforcement of the state’s Uniform Fire Code in seven cities and three villages. … be at risk should a fire or other emergency occur.” The state’s fire code requires every city, county, town and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsOpinion 95-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 571 NYS2d 918 and 77 NY2d 997, 571 NYS2d 923, in which the court discusses the inapplicability of provisions of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 89-50
… LAW -- Gifts and Loans (drainage improvement on private property) CLAIMS -- Compromise or Settlement (drainage improvement on private property as settlement) TOWNS -- Powers and Duties … behind this is that the real consideration which each party receives under a compromise is not the sacrifice of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Response Planning for Unexpected Events
… executive correspondence. Once a complaint is received, it is coded and assigned to a customer service … To determine whether it has plans or procedures to address unexpected or unplanned …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsState Comptroller DiNapoli Releases Municipal Audits
… The town’s preliminary budget complies with the property tax levy limit. Town of Deposit – Budget Review … Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (Niagara County) The board did not … during 2013 totaling $49,545 were supported with itemized claims, it is unclear if they were all proper because the …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsDeath Benefits
… member, your beneficiaries may be entitled to receive a death benefit after you die. When you became a NYSLRS member, … contact us as soon as possible. Survivors can report the death of a member using our online death report form or they can call 866-805-0990 and press 3 …
https://www.osc.ny.gov/retirement/members/death-benefits