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Opinion 2002-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … a laudable purpose (see, e.g. 1986 Opns St Comp No. 86-70, p 109). Article VIII, §1, however, does not prohibit the … v Erie County , 28 NY2d 80, 320 NYS2d 29; Opn No. 86-70, supra ). It is also well established that, except where …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… federal court before U.S. Magistrate Judge Lisa Margaret Smith. "Mr. Parisi tried to steal millions from the estate he …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtState Comptroller DiNapoli Releases Audits
… among agencies for the severely disabled and veterans workshops. SED is responsible for the monitoring and …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsBayport Fire District – Credit Card Use (2016M-394)
… the Board provided adequate oversight of the issuance and use of the District's general purpose credit cards for the … Bayport Fire District Credit Card Use 2016M394 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Town of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the receipts and … The purpose of our audit was to review the Supervisors appointment of a bookkeeper and internal controls over the receipts and …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Delaware County – Third-Party Contractual Services (2014M-287)
… Three vendors were paid approximately $770,000 for services without written contracts. The County passed a … service providers, indicating the contract period, services to be provided and the basis for compensation. … Delaware County ThirdParty Contractual Services 2014M287 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mVillage of Alden – Ambulance Service Billing and Collection (2016M-321)
… 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321DiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… budget gap that may require choices that threaten the city’s fiscal stability, competitiveness and … reveals to the public the structural budget gap that has emerged and the actions the city intends to take to close … to balance the FY 2027 budget. These line items, which are a buffer for cost overruns, have been reduced to $100 …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract transactions requiring … OSC approval, State agencies are required to submit the complete procurement record and all documentation … State agencies are required to submit the complete procurement record and all documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsAudit of the Tuition Assistance Program at Mercy College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Mercy College (Mercy) is an … and graduate programs. The school has approximately 10,000 students, and full-time undergraduate tuition is about … Program at SUNY - Fashion Institute of Technology (2010-T-4) State Education Department/Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate from the Town … members and expenditures totaling $22,010 for a storage building on Department property were not permissible by law. … operating within its legal authority. Recover the cost of building the building on Department property or consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Village of Unadilla – Budgeting (2013M-143)
… to March 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … five-member Board of Trustees, which is composed of a Mayor and four Trustees. The Village budgeted …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Harmony – Justice Court (2014M-004)
… 1, 2012 through December 24, 2013. Background The Town of Harmony is located in Chautauqua County and is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Cortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by … and procedures, or adopt a code of ethics. The by-laws do not include any detailed financial procedures that would …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the … Village of Sag Harbor Board Oversight and Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Opinion 90-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PROTECTION -- Death Benefits (eligibility of children) GENERAL MUNICIPAL LAW, §208-f: The special accidental death … Concerning section 208f of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Comptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Joel Rivera. In 2013, Alvarez ran for Rivera’s seat in the 15th Council District, but was unsuccessful in the Democratic …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoOpinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Oversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the New York City Department of … Program. Our audit covers the period August 15, 2010 to May 19, 2015. Background In New York, Driving While … If a person is convicted of DWI, the offender is subject to a range of sanctions, including license suspension or …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicated