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Opinion 92-21
… (mass dismissal of cases - entitlement to fees under General Municipal Law, §99-l) GENERAL MUNICIPAL LAW, §99-l: When a town or village justice … to the payment of fees pursuant to section 99-l of the General Municipal Law in situations where a town or village …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-49
… in the opinion. PARKS AND RECREATION - Recreational Trail (as constituting park facility) REFERENDUM - Permissive … (need for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to permissive referendum, or the town board, …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-55
… consumer of the village water system (see 1980 Opns St Comp No. 80-553, unreported). Further, we have stated … out their services for private purposes (1983 Opns St Comp No. 83-79, p 93; 27 Opns St Comp, 1971, p 110; cf . … described in your inquiry. March 6, 1992 Joseph Hamilton, Mayor Village of Union Springs …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 93-15
… library is required pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the town board. … treasurer of a town public library is required to annually account to, and submit its books for audit to, the town board … or disbursed any moneys in the previous fiscal year "shall account with the town board for such moneys and shall produce …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … be sold to generate revenue for the sewer district (see 13 Opns St Comp, 1957, p 294, in which this Office concluded … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-15
… of any tax refunded shall be a charge upon each "municipal corporation" or "special district" to the extent any taxes of the municipal corporation or special district are refunded. The term "tax … in a manner which will work hardship or injustice (see, e.g., Freeman v Kiamesha Concord Inc. , 76 Misc 2d 915, 351 …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… New York City’s budget is balanced for fiscal year (FY) 2016 … conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the annual meeting of the Financial Control Board. “New York City’s economy is strong today and shows no signs of …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthState Comptroller DiNapoli Statement on Enacted State Budget
… It is welcome news that the Governor and the Legislature have completed … It is welcome news that the Governor and the Legislature have completed …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetOtisco Fire District – Financial Activities (2025M-42)
… Objective Did the Otisco Fire District (District) Board of Fire Commissioners (Board) and Treasurer ensure … is responsible for the general management and control of financial activities. The Treasurer serves as the … District had three bank accounts with a combined balance of approximately $500,000. Audit Summary We conducted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 91-31
… the county governing board declaring that the health and welfare of the people of the county requires compulsory … 1986, under Public Health Law, §2145, that the health and welfare of the people of the county required compulsory, …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… set forth in Section 2854 of the New York State Education Law, as amended by Chapter 56 of the Laws of 2014. Our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… cash 1 totaled $259,178. Audit Summary The Board did not have the necessary information it needed to help ensure that the Department’s financial … provide adequate oversight of financial operations, they have placed Department resources at risk of waste and theft. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that serves as a supportive … which, in 2014, claimed nearly $7.8 million in expenses to provide 708 beds for program clients in Albany, Dutchess, … York City Department of Health and Mental Hygiene (DOHMH) to individuals who have a serious mental illness, but are …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… January 2018. It will be fully implemented in 2021, when workers will be eligible to receive a maximum 12 weeks of …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andDiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… The state’s Office of Mental Health (OMH) needs to do a better job of overseeing … “Kendra’s Law was enacted to ensure that those with severe mental illness get treatment to prevent them harming … of Kendra’s Law at a time when we’re facing a serious mental health crisis.” Kendra’s Law was enacted in 1999 to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawDiNapoli Report Highlights MTA's Significant Needs
… the progress that will be made in repairing the system, how much they’re going to cost and how the MTA is going to … caused by New York City Transit’s outdated signal system have declined, signals still caused 25% of major incidents … to explain its short-term priorities, how that informs project selection and the target state for asset conditions …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… was sentenced today to serve six months in jail and pay over $59,000 in restitution after her conviction for … was sentenced today to serve six months in jail and pay over $59000 in restitution …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… In its response, HCR officials generally agreed with most of the audit’s findings and recommendations except for …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… click here: www.osc.state.ny.us/osdc/rpt5-2016.pdf A video on DiNapoli's 2015 Wall Street report is available here …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startIII.2 SFS Policies – III. Statewide Financial System (SFS)
… The Constitution of the State of New York Article 5 Section 1 states that “The State Comptroller shall be required: To audit all vouchers … The State Comptroller shall be required to audit all vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policies