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Opinion 2002-7
… LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate … of monies from a "capital reserve fund" established by a school district public library is subject to referendum. … shall be kept as a separate fund by the municipal or school district treasurer and expended only upon the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… of the public trust when she used her position as tax assessor and town clerk to steal from the taxpayers of the … whose mission is to encourage and promote agriculture in young children and adults through the Essex County Fair. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyNext Generation 911 Services
… if the Division of Homeland Security and Emergency Services (DHSES) is effectively overseeing the development … 911 plan, and whether the Office of Information Technology Services (ITS) has controls in place to ensure that data used … and implementation of policies, plans, standards, and services related to interoperable and emergency …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesState Comptroller DiNapoli Releases Audits
… for operating the subways and most of the public bus service throughout New York City, and MTA Bus Company (MTA Bus) provides bus service in portions of the Bronx, Queens, …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0Opinion 2004-8
… Municipal corporations are authorized to provide a medical, surgical and hospital insurance plan for their … applicable to a public corporation that "self-funds" medical, surgical and hospital benefits). Based on section … the opinion that a municipal corporation may supplement medical insurance coverage by direct cash reimbursements for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 88-43
… in the opinion. WORKERS' COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General … LAW, §§6-j, 207-c; WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured … revd on dissent 41 NY2d 931, 394 NYS2d 637; 1982 Opns St Comp No. 82-92, p 113). Further, it has been held that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Capital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes … 2012 through December 23, 2015. Background The Ogdensburg Bridge and Port Authority (Authority), created in 1961, … North Country: the Ogdensburg-Prescott International Bridge (Bridge); the Ogdensburg International Airport …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department may determine to use foreign …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 91-57
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … Whether approval of the State Comptroller is required prior to the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 93-16
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 93-15
… -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the … of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually … of trustees or the separate treasurer of a town public library is required to annually account to, and submit its …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 94-6
… corporation) PUBLIC HOUSING AUTHORITIES -- Officers and Employees (conflict of interest provisions applicable to) … distinguish between tenant members of a housing authority and other members (cf. Public Housing Law, §30[5], providing … flowing from the contract itself. The general welfare and prosperity of the company of an officer may be an …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 95-14
… moneys to purchase a new personal computer to be used for various department purposes, and to pay for a ceremony to … moneys to purchase a new personal computer to be used for various department purposes and to pay for a ceremony to …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Selected Aspects of the Paratransit Call Center Operations
… Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (2015-S-33) Metropolitan Transit …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsComptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… was instead redirected to a non-profit corporation called NY 4 Life, which Wills controlled. Wills withdrew the money … The $21,000 was part of a $33,000 grant provided to NY 4 Life from the New York State Office of Children and Family Services (OCFS), earmarked by former State Senator Shirley Huntley while Wills was serving as Huntley's …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenOpinion 2000-19
… foreign fire insurance tax monies are used exclusively for the purposes set forth in the special act governing the … to making the elevator handicapped accessible may be paid for with foreign fire insurance tax monies. You ask whether a … may expend foreign fire insurance tax monies to pay for installation of an elevator in a building owned by the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19State Comptroller DiNapoli Releases State Audits and Examinations
… by HPD under the Article 8-A Loan Program were being used only for qualified projects and their intended purpose and …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsCollege Readiness (Follow-Up)
… enlist in the military), and this preparation should begin much earlier in students' school years. Specifically, for a … in this cohort did not continue or persist in college for 6 months after enrolling. Additionally, for a sample of 291 … a significant drop in proficiency in both English and Math between elementary school and middle school. For the students …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49