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Opinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … PUBLIC HOUSING AUTHORITIES -- Fees (exemption from court fees) PUBLIC HOUSING LAW, §52(1): A municipal housing … municipal housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court a County …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Establishment (authority to establish overlapping town districts authorized to provide same improvements or … Whether a town pursuant to article 12 or sections 81 or 220 of the Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 89-30
… gasoline for re-sale to private organizations (1982 Opns St Comp No. 82-73, p 90; 1977 Opns St Comp No. 77-904, unreported; 1966 Opns St Comp No. 66-749, unreported; cf. General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-4
… and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- Appropriations … recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE … appropriate refreshments served to trainees at a foster parent training session are incidental to the foster parent …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … or a municipality of this State may be purchased by a county at an auction without contravening the competitive … that, pursuant to General Municipal Law, §103(6), a county may purchase second-hand equipment from another …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 97-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 95-1
… loans, grants, subsidies, contributions and any other form of financial assistance to" the agency, for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 94-31
… of Education, 34 AD2d 351, 312 NYS2d 252; Coates v City of New York, 76 Misc 2d 769, 351 NYS2d 906). Accordingly, in our … 1994 Meredith Capobianco, Village Administrator Village of Massapequa Park …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … procedures to govern the level of fund balance to maintain for each fund. Town of Cornwall – Financial Condition (Orange …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate computer access to sensitive student data and were able to change student … authorization, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Student … Employees in six upstate New York school districts had inappropriate computer access …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… Fire Department, was sentenced to four months of weekends in the Wayne County Jail and five years of probation for stealing more than $101,000 from the department. He was also ordered to pay a total of $101,394.50 in restitution. “William Storrs abused the trust of the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentDiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… State Comptroller Thomas P. DiNapoli, Attorney General Letitia James and the New York State Police announced. … State Comptroller Thomas P DiNapoli Attorney General Letitia James and the New York State Police announced …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townDiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… used the money to assist in purchasing a $556,000 home and car. She pleaded guilty and sentenced to Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksDiNapoli, Social Security Administration IG Ennis Announce Guilty Plea of Maryland Man for Stealing Deceased Mother’s Retirement Payments
… continue to work with law enforcement agencies across the country to protect the New York State pension. I’m grateful … the SSA questioned him. He stated that she was out of the country on an extended tour of Europe and only reachable by … however, that Case had no passport and had never left the country. Bump eventually admitted to officials that his …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-social-security-administration-ig-ennis-announce-guilty-plea-maryland-man-stealing-deceasedDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… Thomas P. DiNapoli, Wayne County District Attorney Michael Calarco, and the New York State Police announced the … those individuals willing to engage in fraudulent acts.” Michael D. Calarco, Wayne County District Attorney said, “I … Thomas P DiNapoli Wayne County District Attorney Michael Calarco and the New York State Police announced the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… in an online application; and must use the designated account codes required for each type of transfer as well as … workflow. Chartfield coding Operating transfers must use account codes 60810 “Operating Transfers to Other Funds” in … From must equal. Appropriated transfers must use the account codes 60830 “Appropriated Transfers to Other Funds” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersXII.8.D Contract Assignments and Sureties – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section outlines the process Business Units should follow to pay contract assignees and sureties. Business Units are responsible for informing … 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-suretiesDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State … today announced the guilty plea of former Village of Chatham Chief of Police Peter Volkmann following a joint … and we thank the Comptroller’s Office and the Columbia County District Attorney’s Office for their continued …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… aware that a careful review of claims will occur before public funds are disbursed. Because it is the Board’s … We encourage the Board to make the CAP available for public review. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Eastport Fire District – Procurement (2025M-50)
… procure professional services and insurance coverage from 10 vendors totaling $203,097. When officials do not seek …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50