Search
Opinion 98-16
… after the initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 98-15
… -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- … to permissive referendum, to convey unneeded town real property. Article 5-K of the General Municipal Law (§119-aa … the grant, lease or conveyance of municipal real property to a public housing authority and contains no …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 98-11
… and Penalties (where last day of interest-free period falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX … LAW, §25-a: When the last day of the penalty-free period for the payment of real property taxes falls on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … establish in county) LOCAL LAWS -- Pre-emption (formation of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-14
… each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to purchase … for department use. You ask whether foreign fire insurance tax moneys may be expended by a volunteer fire department to … the Insurance Law govern the use of foreign fire insurance tax moneys except as otherwise provided in any special law 1 …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 91-12
… to be used for the lawful purposes of the fire company. You ask whether moneys raised by a volunteer fire company …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-61
… user fees to finance the costs of a water supply district. You ask whether the costs of establishing and of operating …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-59
… a disabled individual, except in an emergency situation. You ask whether a town may regularly plow and sand a private …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-58
… selling to village employees) GENERAL MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a … these policies. General Municipal Law, Article 18 (§800 et seq .) governs conflicts of interest of municipal … officers and employees (see General Municipal Law, §800[4], [5]). Pursuant to General Municipal Law, §800(3), a …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Auditing Travel/Conference Claims – Travel and Conference Expense Management
… auditing process involves reviewing information contained in the claim/voucher packet, including appropriate approvals, … the general questions described below should be included in every examination of travel claims. 10 Was the travel … the traveler incurred while extending a trip, or taking a side trip, for personal reasons? Did the extension of travel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsNY 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 … domain that allowed the pipeline to cut through their property despite their opposition. The pending shareholder … portfolio of public and private equities, fixed income, real estate and alternative instruments. … State Comptroller …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyArea #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted individual (or group of … be legitimate but are not and hijack a browser to transfer funds without the user’s knowledge. 17 …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingOpinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … (authority to establish fund to pay tax certiorari claims) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 89-10
… and employees duly authorized to attend conferences. You ask whether a school district public library may provide …
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? … combined. Additionally, the Board appropriated $511,000 of fund balance which was not needed. More specifically, we … adopted budgets which underestimated appropriations by $2.3 million for the highway fund TOV and overestimated …
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)
… approve and monitor projects? Audit Period January 1, 2023 – February 3, 2025 Understanding the Program Industrial … is responsible for AIDA’s day-to-day operations. For 2023, AIDA reported 16 active projects with project costs … officials did not conduct policy-required site visits in 2023 and 2024. As a result, the Board and AIDA officials did …
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)
… [read complete report – pdf] Audit Objective Did Town of Bethlehem (Town) officials adequately secure and protect … files for the Police Department. The Town’s Management of Information Services (MIS) Department consists of the MIS Director and two employees: the Information …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Opinion 99-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … manner provided by section 103. There does not necessarily need to be a cash expenditure in order for the bidding …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Opinion 98-7
… to alarms. Initially, we note that a reserve fund is a device which permits a local government to finance certain …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 89-34
… superintendent reconsider his appointment of the deputy. You ask whether a town board is authorized to make inquiry … that he censure the employees for such actions. You also ask whether the board may recommend to the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-34