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Town of Groveland – Fiscal Oversight (2014M-285)
… Clerk inappropriately performed certain financial duties on the Supervisor's behalf, due to the incompatible nature of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… underscore the importance of the work to the MTA’s funding partners as they examine the proposal. “The proposal also … more information about what steps the authority’s funding partners might take to help bridge that funding gap.” Recent …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programState Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… Obtain Loans Intended To Help Small Businesses During COVID-19 Pandemic Since taking office in 2007, DiNapoli has … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamContract Advisory No. 6
… a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) … to a contract record in the Statewide Financial System SFS can only be changed when the original contract sequence 0 is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractContract Advisory No. 22
… in the Statewide Financial System (SFS) Guidance: The Office of the State Comptroller (OSC) Bureau of Contracts … References: SFS Secure Job Aids: JAA-PO220-021 Viewing PO Information for Canceled and Closed POs – FYE JAA-PO220-034 Viewing PO Information for Canceled and Closed POs - Lapsing Guide to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemTravel Advisory No. 1
… SFS must either: Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or … Financial Operations , Chapter XIII, Section 4 - Employee Travel Expense Reimbursement . As needed, employees who use a … of Meals Claimed ( AC 3258-S ) Statement of Automobile Travel ( AC 160-S ) Statement of State Corporate Travel Card …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsTravel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: The Office of the State … Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to Financial Operations (GFO) . … now required to retain documentation supporting Travel and Expense transactions for six years. Online agencies are …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseTown of Andover – Audit of Claims (2013M-388)
… monthly abstracts (list of all claims) specifying the numbers of the claims, the names of the claimants, the … in the minutes the total dollar amounts and the sequential numbers of the claims approved for payment by the Board. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Comptroller DiNapoli Releases Municipal Audits
… taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as … clerk fees within the required timeframe or remit them to the supervisor in a timely manner. Onondaga County … Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-36
… general principles of substantive law (see Teddy's Drive Inn, Inc. v Cohen , 47 NY2d 79, 416 NYS2d 782, 390 NE2d 290; … a defense for a sheriff in civil litigation arising out of acts done in the performance of his duties. We are … We note in this regard that General Municipal Law, §6-n empowers municipal corporations, including counties, to …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 88-34
… orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns … primarily upon the provisions of Vehicle and Traffic Law, §1800 and Town Law, §131. Vehicle and Traffic Law, §1800 directs, in part, that the violation of any local law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 90-16
… as consultant to health department) -- Contracts for (consulting services by member of board of health) GENERAL … of the board has the power or duty to negotiate the consulting contract, unless and to the extent that one of the … of a town as an "independent" public officer). Further, a consulting contract between the board member and the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 2004-9
… §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a county nutrition program that receives … under rules and regulations promulgated by the State Hospital Review and Planning Council (see 10[C] NYCRR 400.4), … 103(8), we expressed the opinion that the definition of "hospital" in Public Health Law §2801(1) would apply (1990 …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2008-4
… not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities (costs not payable from town … other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b (1) … general fund ( see e.g . 1995 Ops St Comp No. 95-17, at 36; 1988 Ops St Comp No. 88-33, at 61; 1979 Ops St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-74
… ARTS AND CULTURAL AFFAIRS LAW, §57.07; COUNTY LAW, §226; GENERAL MUNICIPAL LAW, §§72, 72-b, 77-a; NOT-FOR-PROFIT CORPORATION LAW, §1405; TOWN LAW, §§81(1)(a), 220(1): A county, city, town or village may, in … in the erection of memorial monuments for veterans of the armed forces (General Municipal Law, §§72, 72-b, 77-a; …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 91-51
… Systems v O'Rourke , 134 Misc 2d 45, 509 NYS2d 988, 994, mod on other grounds 131 AD2d 650, 516 NYS2d 903, mod on other grounds 129 AD2d 76, 516 NYS2d 940). You have …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2002-16
… area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … services in relation to the use of a day labor hiring site by contractors and day laborers who would otherwise … in the downtown area of the village/town. The hiring site was established by the not-for-profit corporation and is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2001-8
… Town Law, a town may dissolve a fire protection district and establish a fire district having the same boundaries as … may abolish a fire protection district within the town and instead establish a fire district to serve the same area … Law (§170 et seq .) generally governs the establishment and dissolution of fire and fire protection districts in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8VI.I Overview – VI. Budgets
… The Budget Control chapter provides an overview of Commitment … to spend for specific purposes, become law, the State Comptroller will establish appropriation control records based on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Small Business Owners Are Backbone of New York's Economy
… Comptroller Thomas P. DiNapoli details how vital small businesses are to New York’s economy, generating nearly $1 … 422,000 establishments in 2023, the most recent year for which data is available. New York ranked fourth among states … the regulations imposed by the state, local requirements can impact small businesses. For example, a third of small …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economy