Search
Opinion 88-30
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Assessments (properties … property owners to connect to a district water system in the proper exercise of its police powers. (2) The costs of … raised by user charges, a charge upon all the properties in the district. This is in response to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections … accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all … whether the Town of Coventry Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collection …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Comptroller DiNapoli Releases Municipal Audits
… audits of the Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… P. DiNapoli released a statement today after the arrest of Muge Ma following a joint investigation by his office, United … so many New Yorkers are suffering and sacrificing because of the pandemic, Muge Ma allegedly pretended to work for the … Comptroller DiNapoli released a statement after the arrest of Muge Ma following an investigation by his office US …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamOpinion 90-41
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines … be borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a … transferred to section 14-1412 of the current Village Law in 1972 (L 1972, ch 892) and, as you note, section 14-1412 …
https://www.osc.ny.gov/legal-opinions/opinion-90-41New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… of the Medicaid Inspector General and the Hudson Valley Crime Analysis Center. Based upon information developed … the investigation, the District Attorney’s Office applied for a search warrant which was executed at the defendants’ … paid the defendants in excess of $2,008,000 for ostensibly transporting Medicaid recipients to Medicaid health care …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsOpinion 2002-14
… bear on the issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses … that, in appropriate circumstances, villages may settle or compromise claims against the village (see, e.g., Konrad v …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 2006-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … school district, BOCES, fire district, the State of New York or the United States government and any agency or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Rensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… complied with applicable requirements and the RCCRC’s sale of property aligned with its purpose. Audit Results The … establishment met applicable requirements and its sale of property aligned with its purpose. RCCRC officials: … policies. Followed policies and procedures for the sale of property and transferred proceeds totaling $420,713 to the …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleOpinion 94-18
… or for nominal consideration. You ask whether it is necessary for the members of a village volunteer fire … no further action by members of the fire companies is necessary to establish a separately incorporated fire … an exempt volunteer firefighters' benevolent association is a private not-for-profit corporation, a village may not …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2001-13
… users of town highway) TOWN LAW §130(7)(a); MUNICIPAL HOME RULE LAW §10; STATE CONSTITUTION, ARTICLE IX, §2; … things, regulating the use of streets and highways by motor vehicles and, in certain instances, authorizes towns to … rule or regulation requiring from any owner of a motor vehicle or motorcycle, or from any operator or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Approved State Contracts and Payments
… tax freeze credits. Office of Alcoholism and Substance Abuse Services $3.7 million for the Chemical Dependency … to Rossein Associates for outside counsel related to sexual harassment policy development and investigations. … State Park in Nassau County. $1.2 million to The Wesson Group, LLC for a park-wide sewer system at Hamlin Beach State …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… or any of the subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Livingston County Court and Trust Funds (2022-C&T-4)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Opinion 90-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … part thereof located therein, the work may be done wholly at the expense of the village or of the owners of the property benefited, or part at the expense of each as a local improvement. *** In …
https://www.osc.ny.gov/legal-opinions/opinion-90-4City of New Rochelle - Elevator Inspections (2018M-62)
… complete report - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that … as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) … of these property owners. Bureau officials did not follow up on violations/ deficiencies on the inspection reports …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62VendRep System Guide for Agency Users
… to effectively use the System and review questionnaires. Back to top System Roles Users are assigned roles which … and associated vendor-specific contract data. Back to top Navigational Guide Navigation Bar The … the VendRep System, please follow the configuration directions provided below. VendRep System was tested with the …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-agency-usersTown of Chester – Property Tax Exemptions (2016M-325)
… 2016. Background The Town of Chester is in Orange County and has a population of approximately 12,000. The Town Board is composed of the Town Supervisor and four Board members. Budgeted appropriations for 2016 … million. Key Findings The Assessor did not properly grant and monitor property tax exemptions and did not have the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of North Salem - Agricultural Exemptions (2018M-194)
… Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194