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Opinion 2012-1
… an interest in contracts between the company and the town to sell products for use by the town highway department. That … prohibited. The board member, however, would be required to disclose the interest in accordance with General Municipal … and duties of a board of assessment review, however, do not involve the negotiation, preparation, authorization or …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Auditing Travel/Conference Claims – Travel and Conference Expense Management
… is an essential internal control for ensuring that travel policy requirements are consistently met by all employees. … lodging and meal rates set in the travel and conference policy? Employees who travel must be aware of travel and conference policy requirements and they must understand the consequences …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsOpinion 92-28
… Interest earned on the investment of library fund moneys is credited to the library fund. (2) A school district should … after receipt. (4) Interest on such tax anticipation notes is a charge for which the school district, and not the library, is liable. However, it is permissible for the library, in its …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Accounts Payable Advisory No. 8
… (GFO), Chapter XII, Section 5.B - Unique Invoice Number Requirements . Combining invoice numbers in the invoice number field on a voucher may cause the following problems: … download the payment information to match up on invoice number within their systems. Agencies may have difficulty …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherComptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… Jr. of Halfmoon for their roles in an alleged scheme to circumvent campaign finance laws. The case, being … accounts. “The law applies to everyone equally, no matter how rich or how powerful, and that is why my office has … continue to work with law enforcement across the state to fight corruption and the abuse of taxpayers. The public …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… the largest capital program in its history, work that is critical to providing the kind of frequent and reliable … improved this year, federal uncertainties remain. The MTA is counting on $14 billion in federal funds for its current … on borrowing – to about 15% of its operating budget, which is manageable, particularly given the scale of assets the MTA …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… of abuse and neglect, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Vulnerable … of abuse and neglect according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesOpinion 93-27
… When a town and the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not adopt a local law to provide that its cash share be so used. You have asked us …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 88-32
… a newspaper for the purpose of informing the public of the name, office, address, office phone number, and office hours … publish an advertisement in a local newspaper stating the name, phone number, address and office hours of the town … placed an advertisement in a newspaper stating the clerk's name, office address, office hours and phone number (see Town …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 90-24
… power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, … we note that section 63.00 of the Local Finance Law, which is expressly referred to in section 56.00, provides that … exceeding $500,000 are sold at private sale, the issuer is required to furnish the purchaser with a written opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 2002-13
… Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual … to fund the fire department softball, billiard and bowling teams, and to pay for expenses for the department's annual … be used to pay expenses of softball, billiard and bowling teams of the fire district fire department, and to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Salary Rate Chart - CUNY Labor Law Section 220 High Pressure Plant Tender - Revised 3/14/201
Attachment from Payroll Bulletin No. CU-566
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-566-attachment.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7) 90-Day Response
To determine if the Department of Motor Vehicles takes adequate steps to identify motor carriers that must comply with Article 19-A of the New York...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s7-response.pdfOMH Contract With Shorefront Mental Health Board - Compliance With Prevailing Wage Law (2013-S-62)
We audited the Office of Mental Health, South Beach Psychiatric Center’s contract with Shorefront Mental Health Board Inc. to determine whether its janitorial w
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s62.pdfOpinion 92-43
… procedures may not provide that prior town board approval is required by the superintendent for purchases of materials … prescribe procedures for determining whether a procurement is subject to competitive bidding and, if it is not, documenting the basis for such determination; (2) …
https://www.osc.ny.gov/legal-opinions/opinion-92-43State Comptroller DiNapoli Releases Municipal Audits
… balance available to help balance the proposed budget. Kerhonkson Fire District – Board Oversight (Ulster County) …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… purchases such as guns and motorcycle parts, according to an audit released today by State Comptroller Thomas P. … upon DiNapoli’s examination. “This individual had keys to the cash register and went on a spending spree with the … money,” said DiNapoli. “Residents trust public officials to safeguard their tax dollars and spend them appropriately. …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to make … government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions … New York State Comptroller Thomas P DiNapoli is urging New Yorkers to make …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsWyoming County Court and Trust Funds (2020-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … January 1, 2017 through March 11, 2020. Background The County Treasurer (Treasurer), County Clerk (Clerk) and Surrogate’s Court must develop sound …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Opinion 95-8
… the custody of the chief fiscal officer, was passed by the Assembly in 1994 (see Assembly Bill No. 8338) and reintroduced in the Assembly in 1995 (see Assembly Bill No. 1582). We also note, …
https://www.osc.ny.gov/legal-opinions/opinion-95-8