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Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… Town of Hornellsville (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period … Town of Hornellsville Town officials properly distribute foreign fire insurance FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Opinion 91-64
… Opns St Comp No. 80-415, p 120; see Walton v New York , 26 App Div 76, 49 NYS 615 [1898]). However, this does not mean …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Franklin Square Union Free School District – Website Transparency (2025M-93)
… audit reports and related corrective action plans (CAP) addressing findings in the management letters for fiscal … responsibility to initiate corrective action. A written CAP that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Language Access Services
… Objective To determine if the Department of Motor Vehicles is … from October 2020 through April 2023. About the Program To assist Limited English Proficiency (LEP) individuals and provide equal access to government programs and services, Executive Order 26, … To determine if the Department of Motor Vehicles is …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesOpinion 94-1
… LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to a county sewer district a … county district was inadvertent, we conclude that a county is not authorized under the County Law to chargeback such … NYS 839 affd 211 App Div 826, 206 NYS 970). Further, it is our opinion that a county may not, by the enactment of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 91-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning board review of shopping … Whether a town planning board member would have a conflict of interest if he were to participate in the boards review of …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… generally may, by resolution, authorize payment in advance for public utility services, postage, freight and express … In addition, the governing board may generally establish petty cash funds and authorize petty cash payments in advance of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditOpinion 96-22
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency and tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 93-16
… credit under a service award program for responding to fire alarms during their "regularly assigned work periods". … a volunteer firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the … credit under a service award program for responding to fire alarms during their "regularly assigned work periods". …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-6
… tenant members of a housing authority and other members (cf. Public Housing Law, §30[5], providing that status as … of tenancy). In the absence of a statutory definition (cf. General Municipal Law, §800[3], defining "interest" for …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 88-58
… for the construction of town buildings would be subject to permissive referendum requirements. You ask whether a referendum is required for a town to expend $40,000 from a capital reserve fund for the … a town board may authorize the town highway superintendent to erect a building for the housing and storage of machinery, …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 97-5
… of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, pursuant to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed … defined in Village Law, §6-600 to include a highway, road, avenue, lane or alley "which the public have a right to use" …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Opinion 88-29
… to the extent inconsistent herewith. June 3, 1988 Diane Sennett, Clerk-Treasurer Village of Woodridge …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 2010-2
… Madison Square Garden v MTA , 7 Misc 3d 1030A, 801 NYS2d 236, affd 19 AD3d 284, 799 NYS2d 186, appeal dismissed 5 NY3d … Creole v Guiliani , 167 Misc 2d 810, 636 NYS2d 547, affd 236 AD2d 272, 653 NYS2d 576, lv denied 90 NY2d 802, 660 NYS2d … mix of programming as had been done for many years" (236 AD2d at 272, 653 NYS2d at 576). In Matter of Toussie v …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Comptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… the Second Degree, a class A misdemeanor. The guilty plea is in satisfaction of an indictment filed in Westchester … McManus. The Attorney General’s Investigations Division is led by Acting Chief Investigator John Reidy. Assisting in … Chief Auditor Sandy Bizzarro. The Forensic Audit Section is led by Chief Auditor Edward J. Keegan, Jr. Also assisting …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2020. About the Program Small Wonder is a New York City-based not-for-profit organization authorized by … 85 students in the SED preschool cost-based program. The New York City Department of Education refers students to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… of the State Comptroller. As alleged, each defendant is the owner of record of a company which is authorized to act as a Medicaid transportation company. … transported multiple Medicaid recipients in one trip. It is alleged that the defendants fraudulently billed the …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsOpinion 90-58
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to … MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee … ethics. You ask whether a village trustee who is also an insurance salesman would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 91-3
… we have stated that, since Highway Law, §142(2) is a more specific statute with respect to highway equipment, … controls how, when and where highway equipment is to be used so long as the equipment is being used for lawful town highway purposes (1983 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 88-59
… cash surplus or unanticipated revenues within a fund or by borrowing pursuant to the Local Finance Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-59