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Opinion 91-19
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … gift by a fire company to the fire district. This is in response to your letter concerning firefighting equipment …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 88-43
… LAW, §§6-j, 207-c; WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured … county. This is in reply to your letter with respect to deputy sheriffs and county corrections officers who sustain … For purposes of section 207-c, sheriffs, undersheriffs, deputy sheriffs and correction officers of a county sheriff's …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 93-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at work. …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … authority from having "any interest direct or indirect in any contract or proposed contract for materials or …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Town of Hornellsville – Financial Management (2025M-102)
… increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board did not treat taxpayers equitably … corrective action. Appendix D includes our comments on the Town’s response. We conducted this audit pursuant to …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases School Audits
… district business manager prepared and submitted state aid forms to the New York State Department of Education for the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsCapital One Bank Accounts
… benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … that were established at Capital One Bank and were not on the MTA's list of authorized bank accounts. As of February … by a property management consultant hired by the MTA in connection with acquisition of certain properties required …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… and is being boosted by the post-recession economic growth in New York City,” DiNapoli said. “Unemployment rates have … over 2.3 million people called the Mid-Hudson region home in 2015, concentrated in Westchester County (976,000 - 42 … of homeowners spend more than 30 percent of their income on housing, above the statewide average of 32.8 percent. …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOpinion 89-39
… is employed. You state that the board member is neither an officer nor a director of the agency but that he is the … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … of that contract. In addition, regardless of whether an officer or employee receives a direct or indirect pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-89-39State Comptroller DiNapoli Releases Audits
… Long Island Rail Road – Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up) (2024-F-17) The Metropolitan … of 396 pieces of on-rail equipment. A prior audit, issued in May 2023, found Engineering did not have written policies … it would have cost to purchase. The MTA made some progress in addressing the problems identified in the initial audit …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsList of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… Comptroller’s Letter Commenting on Applications to the Public Authorities Control Board … Legislation, Budget and Policy Files on Bills Introduced in the Legislature Files on Regulations Promulgated … Resources Note: Individual records may be available in either electronic or physical format subject to applicable …
https://www.osc.ny.gov/help/foil/recordsDiNapoli Announces State Contract and Payment Actions for Jan. 2016
… billion and 4,200 payments valued at $2.7 million due to fraud, waste or other improprieties. As the state’s chief … tickets. $216,000 to Taft Stettinius & Hollister LLP for casino selection advisory services. Office of General … to Zuckerman Spaeder LLP to represent the Assembly in the investigation of former Assembly Speaker Sheldon Silver. New …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016Opinion 91-57
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Comptroller DiNapoli Releases Municipal Audits
… and remit all collections to the appropriate parties in a timely and accurate manner. As a result of the audit and … with public records, and she agreed to pay $21,296 in restitution before sentencing. In August 2020, the former … were incomplete, inaccurate and could not be relied on to make financial decisions. The recent audit found the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2021 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the … 2016-17. $58.7 billion of State-Supported debt, as defined in section 67-a of the State Finance Law, an increase of 18.3 … issuances (in both SFYs 2020-21 and 2021-22) from the caps on debt outstanding and debt service, as well as removing …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtBarker Central School District – Payroll (2023M-19)
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven … or collective bargaining agreements (CBAs), resulting in erroneous compensation calculations totaling $3,131. One … with certain findings. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Town of Keene – Records and Reports (2024M-27)
… and certain revenues and expenditures were not reported in the annual financial report (AFR). Of the 20 journal … were not supported, eight (40 percent) were not recorded in a timely manner and no one independently reviewed and … take corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27LaFargeville Central School District – Financial Condition (2016M-216)
… The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one school … budgets that represent the District’s actual needs, based on current information and historical data. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Town of Eastchester – Parking Ticket Collections (2012M-246)
… 31, 2012. Background The Town of Eastchester is located in Westchester County and has a population of approximately … tickets and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s … However, as of August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Village of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7