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Opinion 92-56
… 116: A town whose town board is authorized by special act to appoint a town manager "upon such terms and conditions ... … manager. You ask whether the Town of Fallsburg, pursuant to chapter 791 of the laws of 1972, may pay its town manager … indicate that such allowance would be paid without regard to actual mileage traveled. Chapter 791 created the position …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Fiscal Stress Monitoring System Western NY
Fiscal Stress Monitoring System Western NY
https://www.osc.ny.gov/files/press/pdf/fsms-regions-western-ny.pdfDiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… and inflated reimbursements for transportation services, New York State Comptroller Thomas P. DiNapoli announced today on … payments for rides that never happened and billed multiple times for rides that did occur. In some instances, they …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeOpinion 89-16
… carefully reviewed to determine exactly what it provides. With respect to the expenditure of foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-89-16State Comptroller DiNapoli Releases Municipal Audits
… 2017, city officials balanced the budget using primarily casino revenue, averaging $9 million, and fund balance, … deplete available fund balance. Assuming no additional casino revenue is received, the city will have a projected …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2000-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled … foreign fire insurance tax monies to pay for installation of an elevator …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… and filing of required annual financial reports (AFRs). Understanding the Audit Area The Board is responsible … Treasurer did not prepare or file any of the District’s AFRs since she was first appointed in 2019.As a result, as of January 31, 2025, the District’s AFRs for the 2019 through 2023 fiscal years were between 337 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70I.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… STATEWIDE FINANCIAL SYSTEM HELP DESK The SFS Help Desk is the central point-of-contact for system-related questions … problems and manage issue escalation. The SFS Help Desk is staffed Monday through Friday. Agency users will not have … The SFS Help Desk is the central pointofcontact for systemrelated questions and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationBeekmantown Fire District No. 1 – Investment Program (2025M-69)
Did Beekmantown Fire District No. 1 (District) officials develop and manage a comprehensive investment program?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/beekmantown-fire-district-no1-2025-69.pdfOpinion 88-30
… property owners to connect to a district water system) TOWN LAW, §§130(15), 194(1)(b), 198, 201, 202, 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property owners to … in response to your inquiry concerning the authority of a town board to require that a property owner in a water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Cortlandville Fire District – Credit Cards (2020M-57)
… itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the … 2014. Background The Averill Park No. 2 Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Opinion 92-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Payroll Deductions (for … (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; MUNICIPAL HOME … may not make a charitable donation by assigning his or her right to receive salary to the charitable organization. A …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Update: The NY DREAM Act
More than a decade ago, New York became the fourth state in the nation to extend in-state college tuition rates to undocumented immigrant students.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2014.pdfState Contract and Payment Actions in October
… $1.2 million with Upstate Orthopedic LLP for clinical imaging services. New York State Thruway Authority $274 … program awards to attract and grow optics, photonics and imaging companies in the Finger Lakes region. $4 million …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberBrighton Fire District – Non-Payroll Disbursements (2020M-133)
Determine whether Brighton Fire District (District) officials ensured that non-payroll disbursements were appropriately procured, properly approved, adequately supported and for District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brighton-fire-district-2020-133.pdfCicero Fire District – Financial Condition (2023M-132)
Determine whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial reports and effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/cicero-fire-district-2023-132.pdfSelected Management and Operations Practices
… programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these programs … awareness of the technology and making more EV charging stations—up to 3,000 public and workplace stations—available statewide within the following 5 years. …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesDiNapoli: Many Homeless Shelters in Poor Condition
… according to a report on homelessness released today by New York State Comptroller Thomas P. DiNapoli. … immediately according to a report on homelessness released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-condition