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Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… totaling $782,518 prior to Board approval. Kept a Town computer used to record cash transactions upon leaving elected office. The computer was eventually returned; however, all data had been …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to 2012, with more than half of renters and … of homeowners paying at least 30 percent of their 2012 income for a place to live, according to a report released … by rising housing costs,” DiNapoli said. “When half your income goes to pay for a place to live, you are going to be …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideOpinion 99-4
… benefit corporations (General Municipal Law, §§852, 856[2]). 1 It is a general rule that public benefit … property (see, e.g., County Law, §215[5,6]; Town Law, §64[2]; Village Law, §1-102[1]), General Municipal Law, §72-h was … district (L 1972, ch 406; see also Education Law, §405) 2 . Further, with respect to personal property of …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 2007-3
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … 63; 1991 Opns St Comp No. 91-35, p 106). Prior to the 1999 amendments, which became effective on August 2, 1999, a … in a negotiating unit was “increased”. The 1999 amendments to section 207-m expanded the scope of the statute …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 90-36
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered … tendered as payment of real property taxes by a taxpayer or retain the check for deposit on or after the date …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-6
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … a statute, decisional law or restrictive public policy ( Board of Education v Yonkers Federation of Teachers … bargaining provision establishing such a plan would be prohibited by section 113(a). We also note that providing for …
https://www.osc.ny.gov/legal-opinions/opinion-88-6DiNapoli Announces State Contract and Payment Actions for September 2015
… announced today his office approved 2,277 contracts valued at $3.7 billion and approved 1.8 million payments worth $13.7 … rejected 149 contracts and related transactions valued at $415 million and more than 600 payments valued at $3.9 million due to fraud, waste or other improprieties. …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015Opinion 92-36
… access line per month on the customers of every service supplier within such municipality to pay for the costs … or more persons." (County Law, §301[1]). A "service supplier" is defined as "... a telephone corporation which …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 88-62
… A town may establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and … pay into that fund landfill fees imposed to defray such cost. You ask whether a town may establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 91-10
… 574 of the Laws of 1924 (McKinney's Unconsolidated Laws of NY, §§1471-1493) which authorizes the establishment of park … town could be exposed to tort liability in connection with operation of the district. Under section 1-b of chapter 574, … NYS2d 364; Brooklyn Park v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 90-47
… disputed the town board's designation of a private road as a highway by use and the highway superintendent's power to maintain the road and ability to use it for access to his own property. … issue of whether public use and town maintenance of the road was sufficient over a 10-year period to qualify it as a …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Despite Progress, Pay Gap for Women Persists
… women must work to equal what men earned the previous year, typically falls. (In 2022, Equal Pay Day was on March … women aged 25 to 34 earned 96 cents for every dollar a man earned in the same age group, women who remained … the following year beginning in 1980, and people 14 years old and older as of March of the following year for previous …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsOpinion 88-64
… HOUSING AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation … to its employees by participating in a self-insured plan operated jointly by the city for which the authority was … Law 99 authorizes a municipal housing authority to provide health and dental benefits to its employees by participating …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 95-8
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-95-8State Comptroller DiNapoli Releases Audits
… actions and enforcement of existing consequences for violations. OTDA made some progress in addressing the issues …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
Determine whether the Chenango County Industrial Development Agency CCIDA Board of Directors Board evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringOpinion 98-3
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471NYS2d 521). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-98-3DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… tenants’ complaints in a timely fashion; Prioritize violations that affect tenants’ health and safety and require …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsOpinion 94-15
… MUNICIPAL FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) SCHOOL … and endowment funds, including donations made to a school district from private sources in the form of gift, grant or … provided for by law, must be invested by the school district in accordance with General Municipal Law, §11. …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 88-68
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … -- Planning Boards (authority of individual member to vote on matter of personal interest) CONFLICTS OF INTEREST -- … planning board is disqualified from considering and voting on matters concerning a proposed subdivision development. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-68