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Opinion 98-12
… whatsoever for similar purposes, shall be paid into the treasury of such city and shall be credited to the board of … must include an amount reasonably estimated as interest ( id .). We are advised that the Uniform System of Accounts … "city funds". Thus, although the school district is a body corporate and generally regarded as separate from the city …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 92-56
… (payment of flat monthly allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms … (as including payment of monthly allowance for use of automobile on official business) LAWS OF 1972, CHAPTER 791; … a flat monthly fee as an allowance for use of his or her automobile on official business as part of the terms and …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 98-7
… system" to be installed at an intersection of a local road and a State highway located near the firehouse. The … to control a traffic signal at an intersection of a local road and State road located near the firehouse. Since the fund would be …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 91-45
… highways) HIGHWAY LAW, §§140, 284; TOWN LAW, §32(1): The only functions that a highway superintendent may perform are … by the town board. The highway superintendent may only make repairs and improvements to town highways in the … well-established general rule that municipal officers have only those powers "as are expressly granted by statute or by …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 99-14
… expenditures such as trade-in allowances ( Citiwide News v NYCTA , 62 NY2d 464, 478 NYS2d 593; Signacon v Mulroy … Village of Endicott , 51 NY2d 426, 434 NYS2d 922; Citiwide News, Inc. , supra ; 1991 Opns St Comp No. 91-13, p 33). When … nature" or "focal point" ( Exley , supra ; Citiwide News , supra ). In examining the "total character" of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… receipts and invoices should total the sum of the claim packet. Calculations for discounts should be verified when … competitive offering, and the requirements of the locality’s procurement policy? Competitive bidding is generally … awarded on the basis of "best value." 6 A locality’s procurement policy generally should establish requirements …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingOpinion 91-27
… ask whether the county may make the proposed conveyance in view of the requirement of County Law, §215(6) that county … Whether the county may make the proposed conveyance in view of the requirement of County Law 2156 that county real …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 89-18
… from regular job while attending required basic course of assessors' training) TOWN ASSESSOR -- Training (reimbursement … from regular job while attending required basic course of assessors' training) -- (authority to recover unauthorized … providing for reimbursement by municipal corporations and fire districts to volunteer firefighters for certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-18X.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… in the Statewide Vendor File. This Subsection provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to directly … be used are: Procurement Supplier = S Non-Procurement Srvc Provider = N Recipient = D Non-NYS Govt Entity = G NYS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationMorristown Fire District – Board Oversight (2025M-101)
… Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims? … 2020 through 2024 Annual Financial Report (AFR) filings as of September 23, 2025. Understanding the Audit Area The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101DiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… assemble. Of the ten, six companies responded: McDonalds , Visa , General Electric , Dow Chemical , Coca-Cola and Omega …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… a formal investment policy, if you haven’t already, to guide your local government or school district in making … Additional Resources Cash Management Technology [pdf] Fiscal Oversight Responsibilities of the Governing Board [pdf] Updated 2021 …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsComptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… New York State Comptroller Thomas P. DiNapoli and New York State Attorney General Eric T. Schneiderman today announced the felony conviction and sentence of Herbert Friedman, former Chief Financial … nonprofit organization in a 20-year grand larceny and kickback scheme. “The conspirators in this case abused …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerValley Stream Central High School District – Capital Assets (2025M-16)
… of capital assets? Audit Period July 1, 2022 – January 31, 2024 Understanding the Audit Area Capital assets are those … inventory system between July 1, 2022 and January 31, 2024. 81 capital assets totaling $455,096 had key information … assets totaling $52,992 had a missing or incorrect asset tag number. Additionally, 18 assets totaling $46,305 could …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16North Creek Fire District – Board Oversight (2025M-86)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Mattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire … not received or were not for proper District purposes. The report includes 10 recommendations that, if implemented, will … 1 Refer to Appendix D for further information on our sample selection. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Center Moriches Fire District – Fiscal Transparency (2025M-113)
… Treasurer filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC)? Audit Period … the board of fire commissioners of a fire district with revenues of at least $400,000, to annually obtain an … Law (GML) Section 30 requires a treasurer to prepare, file with OSC and make available to the public an annual report of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Opinion 91-18
… the confidential secretary or bookkeeper. You ask whether it is still the opinion of this Office that there is no prohibited conflict of interest if a supervisor … Whether it is still the opinion of this Office that there is no …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 90-64
… This opinion represents the views of the Office of the State Comptroller at the time … (need for when determining to improve park district) TOWN LAW, §202-b; LOCAL FINANCE LAW, §35.00: The … to increase or improve facilities of a town park district is not subject to referendum. A bond resolution authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 90-63
… (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation (authority to … for the senior citizens of the sponsor municipality or school district. You ask whether a public library may fund a …
https://www.osc.ny.gov/legal-opinions/opinion-90-63