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Opinion 88-11
… AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, the land, upon its … Whether the proposed sale of this property to a local incorporated volunteer fire company must be …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. … The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key Findings Board members have not … practicable. Adopt comprehensive policies and procedures for investments, cash receipts and disbursements, claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Overview – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided when a …
https://www.osc.ny.gov/retirement/members/divorce/overviewWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… health department, and officials did not notify staff, parents and/or guardians of these results in writing, as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mOpinion 2004-7
… -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES AND … water user fees against outside users with) WATER RENTS -- Enforcement (of delinquent outside users by … with law for enforcing the collection of water rents and provides that a village "may enforce observance …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7State Comptroller DiNapoli Statement on Enacted State Budget
… 2017-18 state budget. The agreement provides new funding for education, affordable housing and clean water projects, … Still, the budget was late and provided no opportunity for public review of the details. The budget does not include … the 201718 state budget The agreement provides new funding for education affordable housing and clean water projects as …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… roadmap for reform to impose meaningful limits on debt and ban backdoor borrowing. This proposal can serve as the basis … weeks.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Agriculture and Markets: Oversight of Weights and Measures Program (2016-S-98) Auditors found systemic … Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsEfforts to Collect Delinquent Taxes
… Division. Not all debts include a tax amount; some include only penalties and/or interest. There could be just a penalty …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesState Comptroller DiNapoli Releases Municipal Audits
… Square Public Library , Village of Hobart , Town of Lancaster , Town of Manchester , Village of Margaretville , … the store and the village during the audit period. Town of Lancaster – Information Technology (Erie County) Officials … Franklin Square Public Library Village of Hobart Town of Lancaster Town of Manchester Village of Margaretville Village …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 778
… for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulations. Affected … for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingOpinion 2006-7
… use monies paid to it under the contract to purchase and own ambulances used in connection with the provision of … ambulance district may use monies paid to purchase and own ambulances …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Military Service Credit
… a trustee-to-trustee transfer. We can accept transfers only from certain types of plans. Details will be provided in …
https://www.osc.ny.gov/retirement/publications/military-service-creditConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… districts to pay for the actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees … conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be of benefit to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesBedford Central School District – Medicaid Reimbursement (2025M-43)
… Board of Education (Board) that is responsible for the oversight and general management of financial and … including adopting policies. The Assistant Superintendent for Business (Assistant Superintendent) is responsible for … State aid payment. Audit Summary According to a District official, the District has never filed claims for Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Opinion 90-42
… recording or filing fees due the county. October 16, 1990 Angelo Patti, Deputy County Clerk County of Rensselaer …
https://www.osc.ny.gov/legal-opinions/opinion-90-42DiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… Comptroller Thomas P. DiNapoli released a report today that explains how employee ownership models, which give workers a stake in the companies that employ them, not only help stabilize companies’ bottom … State Comptroller DiNapoli released a report that explains how employee ownership models which give …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsOpinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73State Comptroller DiNapoli Releases Audits
… AGM and DOH needed to strengthen controls to ensure that only eligible products and expenses are funded by Nourish NY. …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) Offset Unit is responsible for determining if a lien, offset, or payment assignment … determine if any payments they submitted have been offset. For questions related to liens, offsets, and payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-account