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Opinion 90-55
… which abolishes its police department remains obligated to pay benefits in accordance with General Municipal Law, §207-c to police officers injured in the line of duty prior to the abolition of the department. You ask whether a village … which abolishes its police department is still required to pay a police officer injured in the line of duty his or …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Geddes Town Clerk Charged in $30K Swindle
… District Attorney William J. Fitzpatrick announced the arrest today of Geddes Account Clerk Shannon Carhart for … District Attorney William J Fitzpatrick announced the arrest today of Geddes Account Clerk Shannon Carhart for …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindleState Comptroller DiNapoli Releases School Audits
… $728,341 were paid without sufficient documentation. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Central Valley School District , Harpursville Central School … their money is being spent appropriately and effectively." Central Valley School District – Separation Payments … P DiNapoli today announced his office completed audits of Central Valley School District Harpursville Central School …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportDiNapoli: Former Riverside Treasurer Embezzles $80K
… in taxpayer funds through extra pay, pocketing cash and using the village’s credit card for personal purchases, … based on information provided by DiNapoli’s auditors and investigators. She was charged with one count of grand larceny in the second degree and two counts of falsifying business records in the first …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kEstablishing the Standard Work Day – Enhanced Reporting
… The number of days worked you report for your employees has a direct impact on their retirement benefits. We use days … credit, which is the basis for benefit eligibility and, in most cases, used in the calculation of benefits. Each job title at your … work day SWD represents the amount of time per day a fulltime employee is required to work NYSLRS employers use …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayOpinion 94-18
… for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer … real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances Generally … in incorporation of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 89-23
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and adequate consideration) … A village may allow a State agency, by lease or license, to utilize space in the village hall several times per month …
https://www.osc.ny.gov/legal-opinions/opinion-89-23DiNapoli Releases Bond Calendar for Third Quarter
… money. The anticipated sales in the third quarter compare to past planned sales of $4.68 billion during the second … office chairs the Securities Coordinating Committee to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … with minimal oversight. As a result, the clerk was able to manipulate court records and admitted to embezzling funds. …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1New York Youth Jobs Program
… granted under the Program. Our audit covers the period January 1, 2014 through July 2, 2018 for Labor and January 1, … each part-time employee who worked at least 20 hours per week (or 10 hours per week for employees enrolled full time in high school). Retaining employees beyond the initial six months …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Bethany , Bridgehampton Fire District , Town of Chester , … is being spent appropriately and effectively." Town of Bethany – Town Clerk Fees (Genesee County) The clerk did not … today announced his office completed audits of the Town of Bethany Bridgehampton Fire District Town of Chester Town of …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
audit follow up, boces, ontario, seneca, yates, cayuga, wayne, multiyear planning, software management,
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ontario-seneca-yates-cayuga-wayne-boces-audit-follow-up-249-f.pdfInternal Controls Over the Governor's Office of Storm Recovery's Federally Funded Programs (2022-S-37) 180-Day Response
To determine whether Homes and Community Renewal (HCR) established and maintained adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s37-response.pdfHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
Determine whether the Seaford Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/seaford-s9-21-36.pdfGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
Determine whether the Greenport Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greenport-s9-21-30.pdfDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
Determine whether the Dover Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/dover-s9-21-27.pdfCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
Determine whether the Crown Point Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crown-point-s9-21-26.pdf