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Opinion 88-24
… has an interest in a contract with the town where she and her husband are reimbursed for expenses incurred in … program, where reimbursed costs include use of a tractor and compensation for the spouse's labor. This is in reply to … have a prohibited conflict of interest if the board member and her husband are reimbursed for costs incurred in …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Hilton Central School District – Audit Follow-Up (2022M-200-F)
… School District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit report Hilton Central School District – Network Access Controls (2022M-200), released in June 2023. The audit determined that District officials did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) … in implementing our recommendations in the audit report Hunter- Tannersville Central School District – Network User … plan. Background The District serves the Towns of Halcott, Hunter, Jewett, Lexington and Prattsville in Greene County. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… Inadequate oversight of a New York City rental assistance program is leading to significant delays in finding permanent housing for homeless people and those at risk of homelessness, according to an audit released today by New … Inadequate oversight of a New York City rental assistance program is leading to …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingReal Property Portfolio
… be redeveloped. ESD disposed of 10 properties below fair market value between April 2019 and May 2023. While each of … in compliance with PAL’s requirements, certain below-market transfers for seven properties, disposed of by one of … the projects compared to the value received and the fair market value of the properties. Specifically, the subsidiary …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioDiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… quarter last year, according to a report released today by State Comptroller Thomas P. DiNapoli. While this growth was … largely driven by New York City, all other regions of the state also saw increases. “Growth in local sales tax … while the counties and cities in the rest of the state, in aggregate, experienced 1.4% growth, year over year. …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterDiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… District Attorney Mary Pat Donnelly, and New York State Police Superintendent Steven G. James announced the arrest of a former Troy Housing Authority information technology … My thanks to Rensselaer County DA Donnelly and State Police Superintendent James for their partnership in …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… officials were aware of the prior audit, were familiar with the recommendations and conveyed in the Company’s CAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fOpinion 90-62
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … fixed for the office; an entry of a judgment or order of a court of competent jurisdiction declaring the incumbent to be … elected to and holding office (see Sullivan v Taylor , 279 NY 364, 18 NE2d 531; cf . former Highway Law, §160, repealed …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… of Review The purpose of our review was to assess the Port Jervis City School District’s (District’s) progress, as … in implementing our recommendations in the audit report Port Jervis City School District – Financial Condition … condition. Background The District serves the City of Port Jervis and the Towns of Deer Park and Mount Hope in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fOpinion 94-13
… allowance (see Retirement and Social Security Law, §363), a retirement for disability incurred in performance of … allowance (see Retirement and Social Security Law, §363-c) or a similar accidental disability pension. In that case, however, section 207-a(2) requires the …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 89-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … FINES AND PENALTIES -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, … §190.60: A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 89-34
… department laborers suspected of using town vehicles for private purposes and, after such inquiry, recommend to … the highway superintendent that he censure the employees for such actions. You also ask whether the board may … board budgetary appropriations, to hire highway laborers for the maintenance and repair highways and bridges and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … 329; Opn No. 82-104, supra , relative to abandonment of a road if the municipality does not have fee title; 20 Opns St … Highway Law, §118-a may require that the abandoned county road be conveyed to adjacent property owners in certain …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 93-9
… for scholarship program) INSURANCE LAW, §§9104, 9105: The Florida Fire Department Volunteer Exempt Firemen's Benevolent … actual membership in the Association. You ask whether the Florida Fire Department Volunteer Exempt Firemen's Benevolent … special act (see 1982 Opns St Comp No. 82-334, p 424). The Florida Fire Department Volunteer Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 93-33
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation (use of newspaper not entered as second-class matter); (use of newspaper entered as second-class matter outside the …
https://www.osc.ny.gov/legal-opinions/opinion-93-33DiNapoli Releases April State Cash Report
… year, a decline of $420.4 million or 4.9 percent from April 2015, according to the monthly state cash report issued … weaker financial market performance in 2015 than in 2014. "April tax receipts were in line with more conservative … the new fiscal year progresses." Over the last ten years, April tax collections have averaged approximately 11 percent …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportDiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… after his arrest. Karam pleaded guilty in Oneida County Court before Judge Michael L. Dwyer and is to be sentenced on April 19. LaPolla’s next court date is April 10. The consent order will be filed by …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… cash withdrawals from town bank accounts, took cash back on checks made out to the town, and kept for himself cash …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000DiNapoli Releases May State Cash Report
… nearly $120 million below projections, according to the monthly state cash report issued today by State Comptroller Thomas P. DiNapoli. … and $1.8 billion lower than last May 31. To access the monthly cash report for additional detail, go to …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-report