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Opinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county in which it is located, unless excluded by the county's rules and … located within a county which has established a plan is eligible to participate in the plan (see 1979 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Ashville Fire District – Procurement and Board Oversight (2025M-81)
… readiness and public trust. The board of commissioners is also responsible for the overall financial management and … behalf of taxpayers. This includes ensuring that equipment is acquired in a cost-effective manner by creating as much … as possible. A well-planned solicitation effort is important to reach as many qualified vendors as possible. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81State Contract and Payment Actions in April
… in Dutchess County. $1.3 million with KS Construction of NY Inc. for improvements at the Cuba Lake Dam in Allegany … Office of Health Insurance Programs. $4.8 million to One Brooklyn Health System Inc. for the Health Care Facility Transformation Program in Kings County. Division of Homeland Security and Emergency …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilState Contract and Payment Actions in September
… State University Construction Fund $9.3 million with CLS Project Solutions Inc. for renovations to the 7 th floor …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberOpinion 97-19
… between the fire district and the agency, as well as any renewal thereof, is a "contract" because it is an agreement … prior to the treasurer's election to office, and is not a renewal, this exception would apply. The treasurer, …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 94-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: … advance. (b) The clerks of the appellate divisions of the supreme court and the clerk of the court of appeals are …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Opinion 2000-17
… AUTHORITIES -- Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority) PUBLIC CONTRACTS -- Award (by public authority for construction of town water system) WATER IMPROVEMENTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Upstate Transportation Authorities Suffer Revenue Plunge
… all four authorities in 2020. (See Figures 1 and 2.) Figure 1: State Regional Transportation Authorities – … Public Authorities Reporting Information System (PARIS) Figure 2: State Regional Transportation Authorities – … tax receipts collected by Erie County. For each authority, Figure 3 shows the percentage of revenue by source in the …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungePayroll Improvement Project Bulletin No. PIP-011
… each pay period using a non-taxable benefit deduction code. These deductions codes are set up automatically when an … used for changing an employee’s Benefit Plan. Deduction Code Changes There are several new deduction codes in v 9.2 … Plan Type and Benefit Plan combinations will cause an error and enrollment will not be allowed. Deductions that are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92State Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene County) The supervisor’s failure to maintain complete and … balances of the accounting records. Town of Alden – Town Clerk/Tax Collector (Erie County) The clerk did not properly …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Contract and Payment Actions in July
… work at the Harriman Office Campus in Albany County. $1 million with Ben Ciccone Inc. for restoration of … Resources DPC for design services to renovate Mason Hall at SUNY Fredonia in Chautauqua County. State University … corporate and other tax refunds. $36.5 million for 52,680 property tax credits. Department of Civil Service $350.5 …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyState Comptroller DiNapoli Releases School Audits
… and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … evidence that the purchaser sought a sufficient number of price quotes from various sources. Furthermore, the claims … During this period, the district levied an additional $1.6 million in real property taxes and appropriated fund …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The board has not developed a multiyear financial plan to address long-term priorities or a policy to determine the amount of fund balance to maintain. Town of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… was handled by Investigator Angel LaPorte, under the supervision of Deputy Chief Investigator John McManus and … analysis was Forensic Auditor Andre Hartley, under the supervision of Deputy Chief Auditor Sandy Bizzarro and … the Attorney General’s Public Integrity Bureau, under the supervision of Deputy Bureau Chief Stacy Aronowitz. The …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonState Comptroller DiNapoli Releases Municipal Audits
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. … audit and investigation, the former clerk pleaded guilty to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution before sentencing. In August …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… Transportation Authority (MTA): Long Island Rail Road (LIRR) - Selected Travel Expenses (2013-S-77) MTA’s … LIRR Travel Policy. LIRR officials also did not perform any analysis for personal vehicle usage but do perform a cost …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… the initial report. State Education Department: The Arc of Orange County, Compliance with the Reimbursable Cost Manual (2015-S-45) Arc of Orange County provides preschool special education services … to implement the bus safety program by revising its bus inspection program to focus less on high-performing carriers …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0DiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… partnership in safeguarding the public’s money from abuses like this.” “Clocking in to collect a public salary while …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingTown 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)
… goods and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … and verbal quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. … required by law to be competitively bid. A Board member is responsible for the District’s procurement process. During …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50