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DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds

… New York State Comptroller Thomas P. DiNapoli today announced the arrest of former Almond Volunteer Fire … to herself. Dieter, 40, was arraigned in Almond town court charged with grand larceny in the third degree, a class … determine the extent of the fraud. Dieter is due back in court on September 8. “This individual violated the trust of …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-funds

Opinion 94-21

Whether there is any statutory requirement that two signatures be obtained to authorize purchase orders in excess of $5000 in towns

https://www.osc.ny.gov/legal-opinions/opinion-94-21

Opinion 88-73

… MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … purposes. You note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no …

https://www.osc.ny.gov/legal-opinions/opinion-88-73

Opinion 88-69

… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask … No. 80-85, unreported), town residents who also reside in a village within the town are paying for and entitled to …

https://www.osc.ny.gov/legal-opinions/opinion-88-69

XII.8.H Voucher Mass Approval – XII. Expenditures

… Expenditures’ Internal Control Certification by email at [email protected] to request voucher mass … Expenditures’ Internal Control Certification by email at [email protected] . Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approval

XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures

… or services were completed. Grants Date the payment is due as specified by the grant agreement or if stated in … the service begins. Debt Service Date the bond payment is due to the bondholders. Rent First day of the month for which …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchers

State Agencies Bulletin No. 2357

… The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected Employees: … The increases to Hazard Duty Pay are effective as follows: Payroll Period Effective Date Check Date Administration 9 Lag …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designated

Opinion 93-5

… TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town … date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper notice, … before the date specified in Town Law, §109, the public hearing on the preliminary budget was held, pursuant to …

https://www.osc.ny.gov/legal-opinions/opinion-93-5

Opinion 93-13

… outside of the city. County Law, §650(1) states that "[t]he sheriff shall perform the duties prescribed by law as an … the court and conservator of the peace within the county. He shall perform such additional and related duties as may be … delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d …

https://www.osc.ny.gov/legal-opinions/opinion-93-13

Opinion 97-3

… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … and penalties on taxes levied prior to the dates specified in those sections. You ask whether, pursuant to section 1182 … You state that the tax liens are owned by the village and, in at least some cases, date from the 1930s. For purposes of …

https://www.osc.ny.gov/legal-opinions/opinion-97-3

Opinion 97-17

… (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and … public library) LIBRARIES -- Public Library (authority to establish financial disclosure requirements) MUNICIPAL …

https://www.osc.ny.gov/legal-opinions/opinion-97-17

Opinion 92-49

… property for use as a town recreational trail is subject to permissive referendum, or the town board, upon its own motion, may submit a proposition therefor to referendum at a special or biennial town election, if the … the town board, to the extent it chooses to make payments due under the lease, will be required to appropriate moneys …

https://www.osc.ny.gov/legal-opinions/opinion-92-49

Opinion 92-40

… sums as it may deem proper to provide for the separation, collection and management of solid waste in the county. That … of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … by a municipality without express statutory authority (see NY Const., art XVI, §1; Sonmax, Inc. v City of New York , 43 …

https://www.osc.ny.gov/legal-opinions/opinion-92-40

Opinion 95-4

… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for … engaged by the county, and the possible recovery in civil action of payments improperly made. The board may …

https://www.osc.ny.gov/legal-opinions/opinion-95-4

Opinion 95-17

… board of the district and is responsible for the planning, construction, operation and maintenance of improvements in … p 104). Although the town board is responsible for the construction and maintenance of improvements in a district, …

https://www.osc.ny.gov/legal-opinions/opinion-95-17

Opinion 92-27

… request by an officer or employee. You state that a city council member wishes to donate his salary to a … company or credit union doing business in the State of New York, shall in any way operate to prevent the payment of such …

https://www.osc.ny.gov/legal-opinions/opinion-92-27

Opinion 92-10

… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer …

https://www.osc.ny.gov/legal-opinions/opinion-92-10

Opinion 91-21

… This opinion represents the views of the Office of the State Comptroller at the time it was … shall fix the salary of all officers paid from county funds, except the members of the judiciary. Such salary shall … shall belong to thecounty and be paid into the county treasury monthly on or before the tenth day of the month... …

https://www.osc.ny.gov/legal-opinions/opinion-91-21