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Opinion 90-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited … Whether the village board of trustees may determine on its own motion to construct the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2007-8
… -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties (audit of fire company) TOWN LAW § … companies pursuant to General Municipal Law §204-a, a town board may require, as a condition on the conduct of those … with such contract or contracts. You ask whether a town board, on behalf of a fire protection district, may require a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 88-38
… the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW … the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. We have been … the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. In our opinion, …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… be expected to be found in the statute. Applying this test, the Court upheld an amendment to the New York City … of legislative seats. The Appellate Division applied as a test for determining whether the local law violated the … that the title to the local law is adequate to meet this test. Finally, we note that, if the town chooses to act by …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… of the Vernon Center Fire Department, pled guilty to stealing more than $300,000 from the department, State … Steven G. James announced today. Rose pled guilty to grand larceny in the second degree. “Jonnell Rose betrayed … his community’s trust and stole over $300,000 meant to protect it,” DiNapoli said. “I thank District Attorney …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000State Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: City University of New … Bank Accounts (2014-S-69) Auditors found weaknesses in the monitoring and authorization of bank accounts, which increase the risk that Lehman personnel could conduct transactions …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… chains including: 2014 – Fortune 500 retailers Dollar Tree and Dillard’s agreed to increase transparency and …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… the expenditure of public money. Although boards are not required to establish a position with claims auditing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorOversight of Select High-Technology Projects (Follow-Up)
… Key Recommendation ESD officials are requested, but not required, to provide information about any actions planned to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… regulations; and identified violations were followed up on in a timely manner. The audit covered the period July 1, 2014 … materials are commonly used for a variety of purposes in medicine and other industries. Under an agreement between … use and possession of radioactive materials and equipment in New York City, and is responsible for the scientific …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the two recommendations made in our audit report, United … Program (NYSHIP) provides health insurance coverage to about 1.2 million active and retired State, participating … To determine the implementation status of 2 recommendations …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … several areas where the Bureau could improve its ability to ensure its resources are used effectively to stem drug … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followCompliance With the Clery Act
… Purpose To determine whether the State University of New York's (SUNY) 29 State-operated … been an important issue for students and their families. To address this concern, in 1990, Congress enacted the Clery … To determine whether the State University of New Yorks SUNY …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actAmusement Park and Fair Ride Safety
… safety risk than permanent structures and, though not required by law, make it a priority to inspect them each time …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyLead Contamination of State Armories (Follow-Up)
… access to family members, the general public and pregnant women no longer permitted. Once the armory was remediated and … Of the initial audit report’s five recommendations, four have been implemented and one has been partially implemented. …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followSales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included … some exemptions, and require vendors that make these sales to register for a Certificate of Authority (COA), collect the … To determine the extent of implementation of the recommendation included …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followAdministration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate systems and practices in place to allow it to … To determine if the Department of Taxation and Finance has adequate systems …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesState Agencies Bulletin No. 2353
… Tuition Reimbursement and Certification and Licensure Exam Fee Reimbursement (CLEFR) through PayServ. Affected … has received the full non-taxable amount. CLE Cert Lic Exam Fee Reimburse This taxable CLEFR reimbursement will be … Tuition Reimbursement and Certification and Licensure Exam Fee Reimbursement CLEFR through PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureAvoca Central School District – Payroll (2025M-14)
… pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School … were paid a total of $13 million during the period July 1, 2022 through October 10, 2024. Audit Summary District … salaries and wages accurately during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14