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Opinion 88-8
… also the president and chief stockholder of an automotive dealership would have a conflict of interest if fire district … You ask if a fire district may engage a local automotive dealership to service its vehicles if a member of the board … is the president and chief stockholder of the automotive dealership and abstains from voting with respect to any …
https://www.osc.ny.gov/legal-opinions/opinion-88-8State Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… and living circumstances. Assistant United States Attorney Winston David Holliday, Jr., of the Columbia office handled …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentOpinion 92-21
… for legal and administrative reasons to dismiss the cases en masse . With mass dismissals, there is no thoughtful … in situations when the dismissals are, as described, done en masse . July 29, 1992 Melvin I. Rosenblat, Director …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-49
… land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail … referendum at a special or biennial town election, if the lease payments are to be paid from moneys appropriated from … sections 81 and 220, we have previously concluded that a lease of real property for purposes authorized by sections 81 …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 91-53
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … duties in their capacities as board members, the board may fix their salaries at an amount greater than other board … Town Law, §27(1) provides that the town board shall fix, from time to time, the salaries of all town officers and …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-63
… who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… fire insurance (FFI) tax proceeds annual report with the New York State Office of the State Comptroller (OSC) until after … purposes, such as purchasing approximately $4,000 in gift cards for some active members. Because the Board and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… the Town of Marion, Eileen Steurrys, was sentenced today to serve six months in jail and pay over $59,000 in restitution after her … from the Court and altering records in an effort to hide her crimes. “Ms. Steurrys thought she could abuse her … for the Town of Marion Eileen Steurrys was sentenced today to serve six months in jail and pay over $59000 in restitution …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… Audits of 20 school districts across New York state found many could … tablets and monitors; did not always keep records of those assets; and often failed to safeguard them from … theft or damage. As a result, nearly $22 million worth of IT assets purchased or leased during the audit period were …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… Fund (Fund) and the Fire and Police Pension Association of Colorado (FPPA) filed against the directors of The Boeing … Fund Fund and the Fire and Police Pension Association of Colorado FPPA filed against the directors of The Boeing …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… (EI) Program are vital for infants and toddlers with disabilities, but an audit released today by New York … barriers to care. “Failure to provide babies and toddlers with early intervention services misses a critical window of … delayed and how access can be improved.” DOH is tasked with developing a system that ensures children are …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesDiNapoli: Localities Spending More to Address Climate Change Hazards
… and rising sea levels that threaten both coastal and inland communities,” DiNapoli said. “Local governments are …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… runs out, but in that time, it must develop plans to cover budget gaps that start at $2.5 billion in 2025 and grow in … operations and achieve structural budgetary balance.” Budget Gaps Entering July 2022, transit ridership continued … holes in its operating costs through debt, its structural budget imbalance is clearer. Gaps are forecast at $2.5 …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… billions of dollars in improper payments during the COVID-19 pandemic, according to an audit released today by …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudXV.13 Federal Funds – Payments – XV. End of Year
… In order for the State to be reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal transfers including fringe benefit payments must be paid by the date identified in the Office of Operations Events and … In order for the State to be reimbursed for payments made from federal funds by the end of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsXV.11 Journal/Revenue Transfers – XV. End of Year
… and AP Journal Vouchers prior to the end of the fiscal year, OSC strongly recommends that agencies submit these … and AP Journal Vouchers prior to the end of the fiscal year OSC strongly recommends that agencies submit these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… as the chief law enforcement officer of the village, not only defrauded the state retirement system but also stole …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingComptroller's NYS Common Retirement Fund Responsibilities
… for the Retirement System Investment Advisory Committee Real Estate Advisory Committee Actuarial Advisory Committee Audit … Inspector General General Investment Policies Placement Agent Disclosure Policy and PAFD Addressee List Policy on …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… Comptroller (OSC) as required? Audit Period January 1, 2024 – April 30, 2025 We extended our observation of annual … for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the Supervisor did not … Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Local Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdf