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Opinion 88-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (reimbursement to board … a town board member would have a prohibited conflict of interest if the board member and her husband are …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Hilton Central School District – Audit Follow-Up (2022M-200-F)
… The purpose of our review was to assess the Hilton Central School District’s (District’s) progress, as of August 2025, … our recommendations in the audit report Hilton Central School District – Network Access Controls (2022M-200), … The purpose of our review was to assess the Hilton Central School Districts Districts progress as of August 2025 in …
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)
… our review was to assess the Hunter-Tannersville Central School District’s (District’s) progress, as of June 2025, in … in the audit report Hunter- Tannersville Central School District – Network User Accounts and Information … of our review was to assess the HunterTannersville Central School Districts Districts progress as of June 2025 in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fDiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… Local government sales tax collections totaled $5.83 billion in the second calendar quarter (April-June) of 2024, an increase of 2.2%, or $127 million, compared to the … of the state also saw increases. “Growth in local sales tax collections has moderated, as both personal consumption …
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
… Steven G. James announced the arrest of a former Troy Housing Authority information technology (IT) employee … and to maintaining the confidence of New Yorkers." The Troy Housing Authority contacted the State Police when it … and official misconduct before Judge Anne L. Coonrad in Troy City Court. The charges filed in this case are merely …
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)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the … The purpose of our review was to assess the Schonowe Volunteer Fire …
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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of elected official physically unable to perform the duties … fixed by the town board for his office for the balance of his term of office …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… the City of Port Jervis and the Towns of Deer Park and Mount Hope in Orange County and the Towns of Forestburgh and … County. The elected nine-member Board is responsible for managing the District’s financial and educational …
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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may monitor compliance with the employment restriction of section 207-a(6) by requiring disabled firefighters to … firefighters receiving payments pursuant to section 207a2 of the General Municipal Law to certify periodically that …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 89-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FINES AND PENALTIES -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, … Whether a fine paid into the Supreme Court of a county following a conviction under section 19060 of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 89-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (authority to investigate misuse of highway equipment and discipline highway department … board is authorized to make inquiry into the activities of town highway department laborers suspected of using town …
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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Volunteer Firemen's Benevolent Association (disposition of interest on investment of tax moneys); (need to be member … tax moneys or the interest earned thereon for the purpose of providing college scholarships to high school seniors …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 93-33
… newspaper. A school district, however, may not pay a claim for publication of a notice in a publication which is not … You also ask whether the school district may pay a claim for publishing the notice in a publication which is not … certain conditions precedent to a newspaper making a claim for compensation for the publication of official notices of …
https://www.osc.ny.gov/legal-opinions/opinion-93-33DiNapoli Releases April State Cash Report
… collected $8.2 billion in taxes during the first month of the 2016-17 fiscal year, a decline of $420.4 million or 4.9 percent from April 2015, according … estimated personal income tax (PIT) payments as a result of weaker financial market performance in 2015 than in 2014. …
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
… campaign relating to the 2021 Utica City School Board election and a non-school related fundraiser. As part of the … labor, stamps, envelopes, and other supplies to send election mailers in support of a school board candidate. He … campaign relating to the 2021 Utica City School Board election …
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
… The former Town of Throop Supervisor, William Tarby, paid full restitution as part of his sentencing after pleading guilty to stealing $11,000 … larceny and official misconduct in January, and as part of his plea agreement, cannot seek public office again. … The former Town of Throop Supervisor William Tarby paid full restitution as …
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
… just over $12 billion in taxes during the first two months of the 2016-17 state fiscal year, a decline of $480.1 million, or 3.8 percent, from the same period last … $808.6 million from a year earlier, primarily because of the lack of settlement revenues and lower Personal Income …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportDiNapoli: CDTA Overtime Expenses and Ridership Growing
… (CDTA) reported overtime payments accounted for 20 percent of the authority’s total employee compensation in the 2015 fiscal year, more than twice the proportion of other upstate regional transit agencies, amid steady … service area covers 2,300 square miles with a population of about 770,000. The authority owns 306 vehicles, 50 of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingNY State Comptroller DiNapoli Announces New $50 Million Investment in Northern Ireland
… State Special Envoy for Northern Ireland Economic Affairs and Bernard McGuire, Managing Director of 57 Stars, an … has proven a good investment for our state pension fund and I am gratified that we have the opportunity to expand on … in Northern Ireland have provided a solid return and that’s good news for the 1.1 million working and retired …
https://www.osc.ny.gov/press/releases/2023/10/ny-state-comptroller-dinapoli-announces-new-50-million-investment-northern-ireland