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Village Official Heading to Prison for Stealing More Than $100,000
… Ms. Bailey's corruption,” said District Attorney Oakes. “Like the rest of our community, I'm offended by the blatant …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000NY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… New York State Comptroller Thomas P. DiNapoli, on behalf of the New York State Common Retirement Fund (Fund), is calling on Marathon Petroleum to explain how it identifies … asked the Securities and Exchange Commission's (SEC) for approval to omit the shareholder request from a vote at …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyAuditing Travel/Conference Claims – Travel and Conference Expense Management
… represents a lawful charge against the local government or school district. The auditing body or official 9 should be looking for completeness, accuracy … travel approved? There should be a copy of the approval form or some indication that travel was properly approved. Is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsOpinion 91-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the … company purposes without approval of the municipality, we have stated that the conditions placed on the fund raising …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … fees to finance the costs of water supply districts. The State Legislature, by enacting provisions in Articles 12 and … water district. February 6, 1990 Cornelius F. Healy Deputy State Comptroller … Whether the costs of establishing and of …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-59
Whether a town may regularly plow and sand a private road belonging to a disabled individual
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-58
… members selling to village employees) GENERAL MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance … interest provisions of article 18 of the General Municipal Law, but may be subject to restrictions under a local code of … or a board of which the official is a member. May 1, 1990 Gary J. Grayson, Esq., Village Attorney Village of Walton … …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-42
… discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees (exemption …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 90-40
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as … trustee who is also deputy mayor does not vote both in his or her capacities as trustee and deputy mayor during … meeting of the board of trustees, may cast two votes, one in his or her capacity as trustee and the other in his or her …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Opinion 89-17
… to the fund must be returned to the general fund by the start of the fourth fiscal year following the deposit …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 89-10
… Subdivision 3 of section 77-b provides that all actual and necessary registration fees, all actual and necessary expenses of travel, meals and lodging … or employee must submit an itemized voucher showing actual expenditures after attendance. Also, moneys advanced …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Town of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic budgets? … our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalTown of Bethlehem – Information Technology (2025M-25)
… email, receiving online payments and to maintain various records, such as financial and personnel records and evidence files for the Police Department. The … email receiving online payments and to maintain various records such as financial and personnel records and evidence …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Town of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance … practices? Audit Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Spencer – Disbursements (2025M-35)
… that tax dollars are spent properly, efficiently and in the best interest of taxpayers. Audit Summary The Board … for payment. Sixteen disbursements totaling $32,100 in which the amount approved on the Board-approved abstract … match the amount disbursed on the canceled check image. In addition, we reviewed 123 of these disbursements totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… District purposes? Audit Period July 1, 2022 – January 17, 2025 Understanding the Program The Superintendent of Schools …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Schenectady County – Investment Program (2025M-5)
… had an interest rate of 0.4 percent which was seven times lower than the interest rate (monthly average 2.8 … to Article V, Section 1 of the State Constitution and New York State Office of the State Comptroller’s (OSC) authority …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5