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Opinion 90-2
… is supported by town taxes levied against the taxable real property of the entire town including incorporated … providing that where a town and village within the town jointly contract for library services, the amounts …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 89-57
… street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, … to utilize town highway equipment and personnel to repair and improve a village street of a village located …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 2012-1
… an interest in contracts between the company and the town to sell products for use by the town highway department. That … prohibited. The board member, however, would be required to disclose the interest in accordance with General Municipal … and duties of a board of assessment review, however, do not involve the negotiation, preparation, authorization or …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 96-20
… 1970 by a resolution of the village board adopted pursuant to former Village Law, §188-a may be abolished pursuant to Village Law, §8-800 by local law subject to permissive referendum. Notification of the abolishment of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 92-44
… POLICE AND POLICE PROTECTION -- Police Chief (entitlement to fringe benefits pursuant to General Municipal Law, §207-m) PUBLIC OFFICERS AND … -- Compensation (fringe benefits for police chief pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, … Whether pursuant to General Municipal Law 207m the chief of police of a city …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 93-21
… sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district) PERSONAL PROPERTY -- Disposition (procedures for sale of unneeded truck by fire district) TOWN LAW, §176(23): If a board of …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 94-3
… opinion. STATE COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- Improvements … street improvements against abutting owners); (necessity to obtain approval of State Comptroller pursuant to Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 2004-6
… that the value of the services received under the contract is at least equal to the value of the use of the space in the … corporations, associations and undertakings. There is no exception to this prohibition for transactions between … village board should take steps to ensure that any lease is for fair and adequate consideration, and upon the best or …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… individuals steal from New York’s pension system, the pain is felt by taxpayers statewide, and the fact that these funds … faces up to two to six years in state prison when she is sentenced. The investigation was conducted by the New York … of Investigations and the Attorney General. This case is the latest joint investigation under the Operation …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysDiNapoli: Central New York Economy Slowly Improving
… The Central New York economy is starting to rebound from the Great … according to a profile of the region released today by New York State Comptroller Thomas P. DiNapoli. The report, … average and the loss of some large employers. “Central New York’s post-recession economy is in transition,” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… and concealing conflicts of interest, were sentenced today to pay more than $1 million in restitution. Comptroller DiNapoli and D.A. Hoovler today also released a report detailing the defendants’ crimes … governance. Cozzolino, Villasuso and Diana were sentenced today in front of Judge Robert Prisco in Orange County Court. …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionVillage of Manlius – Financial Reports (2025M-89)
… review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September 22, 2025, and also to review activity … with OSC. The Village’s budgeted appropriations for the 2024-25 fiscal year totaled $8.9 million, funded primarily …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Audit Area The Board must provide oversight to ensure that financial operations are properly managed. … segregate duties or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The Department has 27 volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… (Board) contracted with a management company (Company) to provide management services. The contract states the … School’s procurement of IT assets and services integral to the School’s operation. The Company’s Regional … The Company contracts with a managed service provider to provide IT support and services to the School. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36State Comptroller DiNapoli Releases Municipal Audits
… found that of the nine audit recommendations, only two were fully implemented and seven were not implemented. …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… 63 of the 146 water outlets identified that students, staff and the public may have access to and could consume … of Yonkers – Budget Review (Westchester County) The city’s 2025-26 adopted budget totals $1.55 billion, which includes …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… two payments totaling $1,500 for the village’s accounting software that she paid for with her personal credit card. The … manage nonstudent network user accounts and financial software access controls. As a result, data and personal, … that employees had the appropriate access to the financial software necessary to perform their job functions or provide …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School and Local Government Audits
… PTEs reviewed did not maintain time sheets. Town of Lisle Highway Department – Long-Term Planning (Broome County) Town … to address them. As a result: 10 of the 15 pieces of major highway equipment and vehicles (67%) in use were between … their optimal usable life. Out of the ten pieces of major highway equipment and vehicles reviewed, seven required …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Technology (IT) Contingency Planning (Westchester County) District officials did not establish adequate … because the board consistently levied the majority of property taxes in the town-wide funds, where additional … a debt reserve. As a result, district officials maintained real property taxes at a level higher than necessary to fund …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… signing district checks and maintaining the accounting records. The board also did not audit district claims prior … to payment and conduct an annual audit of the treasurer’s records. In addition, the board did not ensure the treasurer … Theresa Fire District – Board Oversight and Financial Management (Jefferson County) The board did not provide …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0