Search
Churchville-Chili Central School District – Procurement (2025M-18)
… policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district … entered into 12 CIP contracts valued at approximately $36.6 million during the audit period. Audit Summary District … contracts entered into, and valued at approximately $36.6 million, were procured in the most prudent and economical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… [read complete report – pdf] Audit Objective Did Henrietta Fire District (District) officials properly distribute … 1 of the State Constitution and the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York … your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you received with the draft audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsNichols Joint Fire District – Procurement (2025M-103)
… and services? Audit Period January 1, 2024 – March 31, 2025 Understanding the Audit A board of fire commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Did the Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and … the Audit Area A fire district’s treasurer should record and report financial transactions in a timely and … Audit Summary The current and former Treasurers did not record and report District receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and … the Audit Area A fire district’s treasurer should record and report financial transactions in a timely and … years was $206,086. Audit Summary The Treasurer did not record and report all financial transactions in a timely and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Middlesex Fire District – Fiscal Transparency (2025M-130)
… and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not filed, … must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130Opinion 88-78
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by … -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) … pending proposals in connection with the provision of police services in a village and a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (authority to dissolve a lighting district); (authority of corporation to sign petition to dissolve district); … Whether a lighting district comprised wholly of corporate and nonresidentowned property and for which …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15DiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… remain and expand in the state and has supported nearly 4,000 jobs. The state public pension fund is investing in New … another great example of what can happen when you connect a talented group of founders with private equity …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundDiNapoli: Get Your Money Back!
… Funds Workshop Levittown Public Library 1 Bluegrass Lane Levittown, NY Nassau June 23, 2025 6:00 p.m. – 7:30 … West Islip Public Library Community Room A 3 Higbie Lane West Islip, NY Suffolk NYC June 24, 2025 2:00 p.m. – …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 89-7
… (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; … board may not pay the members of the board of assessment review compensation in excess of their salaries for meeting … is required to pay the members of its board of assessment review compensation in excess of their salaries because the …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 88-4
… Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- … (in recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE … that appropriate refreshments served to trainees at a foster parent training session are incidental to the foster …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 89-13
… -- Contracts Not Requiring Bidding (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used equipment from private entity) GENERAL MUNICIPAL LAW, §103(6): A municipality may purchase surplus … Whether secondhand equipment of a private entity or a municipality of this State …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 97-4
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to … of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of the … of the death of his or her spouse. You ask whether the Volunteer and Exempt Firemen's Benevolent Association of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 95-27
… education paid to a school district as a result of a court order or judgment will be barred unless the court order or judgment and other required data are filed with the State Comptroller within one year of the date of the order or judgment. You ask whether the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 96-10
… NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 95-1
… and Employees (municipality's responsibility to pay health care costs) INSURANCE -- Health Insurance (municipality's responsibility to pay health …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 94-31
… Board of Education v Associated Teachers of Huntington, Inc., 30 NY2d 122, 331 NYS2d 17; cf. Board of Education v …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Opinion 2001-10
… submitted for payment for the provision of goods and services. Town Law §118 relates to the form of claims against … submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… District Attorney David Soares and the New York State Police today announced that Alayne Bertolino pleaded guilty to stealing more than $240,000 in New York state pension payments made to her deceased father. “This case … District Attorney David Soares and the New York State Police for their partnership with my office’s Division of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checks