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Serven Volunteer Fire Company – Board Oversight (2024M-97)
… report – pdf] Audit Objective Determine whether the Serven Volunteer Fire Company, Inc. (Company) Board of … Determine whether the Serven Volunteer Fire Company Inc Company Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Opinion 90-63
… (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation (authority to … library workers, but may not sponsor a party for the senior citizens of the sponsor municipality or school …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Comptroller DiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the State, New York City, and their major … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the State New York City and their …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterOpinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL … in the contract between the town and the engineering firm with which the town contracts when the board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service generally is not … Whether a town may pay to the surviving spouse of a deceased town highway department employee who died while …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-29
… LAW, §207-m: Where the police commissioner is the head of the police department, an individual appointed to … who for purposes of this inquiry we assume is the head of the police department, is not a member of a … unit and who is the highest ranking subordinate to the head of the police department in such unit, is increased, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … taxes within town outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town … town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 95-10
… class, the town board is required to provide for the removal of grass and weeds twice each year and for the … such cemetery." The town board need only provide for the removal of grass and weeds from cemeteries in the third class …
https://www.osc.ny.gov/legal-opinions/opinion-95-10DiNapoli Releases Bond Calendar for Second Quarter
… planned sale of obligations for the state, New York City, and their major public authorities during the second quarter … billion scheduled for this month, $1.52 billion for May and $463 million for June. The second quarter of anticipated … $3.82 billion during the first quarter of 2016 and $4.95 billion during the second quarter of 2015. The …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterOpinion 94-25
… (service credit for attending meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, … for attendance at "meetings" of groups formed within a fire department or fire company, such as an emergency rescue … for attendance at meetings of groups formed within a fire department or fire company …
https://www.osc.ny.gov/legal-opinions/opinion-94-25DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … overtime and workforce trends. After a long-term decrease in staffing levels, the size of the state workforce, not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023DiNapoli: Central NY Village Official Stole More Than $100K
… Thomas P. DiNapoli announced today that an audit and investigation by his office revealed a former official of … New York State Police yesterday arrested Margaret Bailey and charged her with felony counts of grand larceny and falsifying business records. “This individual brazenly …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kDiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… A former director of finance and administration at New York University paid full … to two NYU programs, State Comptroller Thomas P. DiNapoli and Manhattan District Attorney Alvin L. Bragg Jr. announced … lifestyle at the expense of children with special needs and young English Language learners. She is now a convicted …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… pandemic enabling them to restore full-time staffing to near pre-pandemic levels in 2022. Despite this, overall …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007Public Safety – 2023 Financial Condition Report
… the violent crimes rose by 7,965 incidents from last year. Two of the four violent crime categories declined … by 185 incidents (15 percent) in the areas reporting on this data in 2022. This decline follows steep increases in … was hit are up 15 percent, and the number of individuals killed by gun violence was 31 percent greater in the areas …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… (Report 2019-S-2 ). About the Program The Department of Health (Department) administers New York’s Medicaid program. Physicians and other health care professionals who order, prescribe, refer, or … the Department gains a level of assurance over the OPRA provider's validity to provide Medicaid services. It further …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andDiNapoli: State Tax Receipts Exceeded Updated Projections in First Quarter
… State tax receipts totaled $27.6 billion through the first quarter of State Fiscal Year (SFY) 2023-24, $450.8 million higher than estimates released in the Division of the Budget’s (DOB) Enacted Budget Financial … State tax receipts totaled $276 billion through the first quarter of State Fiscal Year SFY 202324 $4508 …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-tax-receipts-exceeded-updated-projections-first-quarterState Agencies Bulletin No. 1990.3
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a … Federation (PEF), the New York State Correctional Officers and Police Benevolent Association (NYSCOPBA), and Council 82 (C82) allows OPWDD to establish a temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19903-pilot-program-establishing-temporary-overtime-rate-employees-certain