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Opinion 2001-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. CLAIMS -- Audit (necessity of vendor certification) TOWN BOARD -- Powers and Duties … to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Town of Wethersfield – Capital Project (2025M-46)
… plan for and manage the Highway Department (Department) building capital project? Audit Period January 1, 2020 – … the need for a capital project for a new Department building, including a road salt storage shed (salt shed). … Board did not properly plan for or manage the Department building capital project. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Eastport Fire District – Procurement (2025M-50)
… Summary The Board-adopted procurement policy (Policy) addresses the procurement of goods and services not required … Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Greenburgh Central School District – Procurement (2024M-147)
… contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July 1, 2022 – August 31, … per unit/labor hour rather than a fixed cost. The Board of Education (Board) designated a purchasing agent to be … contracts in a cost-efficient manner through the use of competitive bids or an exception to the competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… P. DiNapoli, Albany County District Attorney David Soares and the New York State Police today announced that Alayne … “My thanks to Albany County District Attorney David Soares and the New York State Police for their partnership with my … the pension fund was protected, restitution was paid and justice was served.” “The loss of a loved one is always a …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksPublic Authorities
… Public authorities are corporate instruments of the State created by the Legislature to …
https://www.osc.ny.gov/public-authoritiesXII.8.D Contract Assignments and Sureties – XII. Expenditures
… outlines the process Business Units should follow to pay contract assignees and sureties. Business Units are … outlines the process Business Units should follow to pay contract assignees and sureties …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesMiddlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) … Period January 1, 2023 - November 30, 2024 Understanding the Audit Area Commonly used commodities such as fuel are … access to fuel could occur and remain undetected. During the audit period, the Company purchased 11,819 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123City of Mechanicville – Separation Payments (2025M-59)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials ensure that employees’ … entitled to receive separation payments for compensation of their earned, but unused, leave benefits (such as unused … requirements (e.g., a lump sum payment based on years of service). City officials should ensure that employee …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Opinion 88-29
… under Article 18 because the board member was at all times dealing with the county rather than the town in … the IDA's successor in interest. In view of the close connections between an IDA and the village, local officials …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 88-21
… constructed with park trust funds should be sufficiently near the developments which generated the recreation fees so …
https://www.osc.ny.gov/legal-opinions/opinion-88-21State Agencies Bulletin No. 330
… conditions: They must satisfy all the other conditions of the program consistent with the side letter to the … year will be considered in full pay status for the purpose of the Productivity Gain Program: Military leave pursuant to Section 242 of the New York State Military Law Supplemental Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002Opinion 94-19
… §2; LOCAL FINANCE LAW, §§21.00(d), 57.00(e), 104.00: There is no requirement for the establishment of a sinking fund … bonds" issued between July 19, 1991 and December 31, 1993 is chargeable against the local government's debt limit. You … (i.e. deep discount bonds on which no periodic interest is payable) issued in 1993 is chargeable to a county's debt …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 91-15
… grounds, it distinguished the Riegert Apartments case, pointing out that no park land double toll was involved …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 90-56
… beyond the maximum of 30 days or 22 working days, as the case may be (Military Law, §242[5]). In this regard, we note …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 91-2
… being conducted by the comptroller, and, in a proper case, to bring with him, a book or paper". We believe this …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Museum or Military Abandoned Property
… & Ester Columbetti Unknown Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 02/19/25 4 Painting by Henry … New York, 10707 Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 07/9/25 5 Painting by Henry … New York, 10707 Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 07/9/25 6 Painting by Henry …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyOpinion 2005-1
… the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (retention of by service provider) CONSTITUTIONAL LAW -- Gifts and Loans (collection of unpaid ambulance fees) GENERAL MUNICIPAL LAW §122-b; STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix fees for ambulance services, to be paid by persons requesting …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1