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Opinion 97-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … establish in county) LOCAL LAWS -- Pre-emption (formation of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME … benefited properties would be assessed for the cost of operating and maintaining street lights …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … members of each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 98-16
… deposit, but no later than on that date. August 10, 1998 Bruce Bonacquist, District Treasurer Menands Union Free …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 98-15
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Town Building (need … of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL … adequate consideration of the building and structures and, in no event, may be less than the expenses incurred by the …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … TAX LAW, §§925, 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment … on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 2000-24
… as a joint service 1 . December 20, 2000 Peter M. Weiler, Esq., Attorney at Law Old Brookville Board of Police Commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Village Official Heading to Prison for Stealing More Than $100,000
… charged in March with grand larceny in the second degree (class C felony) and falsifying business records in the first degree (class E felony). Her arrest was the result of an audit and … tax payments, permit fees and the sale of a village vehicle and falsified village records in an effort to conceal …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000Area #8 – Online Banking – Information Technology Governance
… targeted individual (or group of individuals) receives an email that either contains a malicious attachment or directs … Management Technology. 17 15 Phishing attacks use fake email messages or other techniques, sometimes pretending to … you into providing personal or financial information. The email may provide links to a counterfeit website and request …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel policy requirements are consistently met by all … The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel policy requirements are consistently …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsState Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… Lunar New Year brings hope for good fortune, and State Comptroller Thomas P. DiNapoli visited local, small … Grace Meng, New York City Council Member Sandra Ung and Flushing Chinese Business Association’s Peter Tu joined him to return the lost money and visit the newly remodeled Flushing Library Auditorium. …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushingTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Schenectady County – Investment Program (2025M-5)
… officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, … did not develop and manage a comprehensive investment program Officials also did not monitor investments formally …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Lee – Financial Management (2025M-63)
… Town Board (Board) effectively manage the general and highway fund balances? Audit Period December 31, 2021 – April … being withheld from productive use. The Town’s general and highway funds had a total of $8.3 million in fund balance as … 2024 ($8 million in the general fund and $300,000 in the highway fund). Appropriations in the Town’s 2025 budget …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Montrose Fire District – Claims Auditing (2025M-53)
We reviewed 166 claims totaling $712696 and determined that the Board did not properly audit 78 claims 47 percent totaling $47836 Specifically the Board approved 21 claims totaling $23789 without documentation indicating that the services outlined in the rental agreement were rendered A c
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Elmira City School District – Capital Projects (2025M-21)
Although District officials complied with competitive bidding requirements and certain aspects of the Districts procurement policies they did not seek competition for two professional service contracts related to the Project
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… [read complete report – pdf] Audit Objective Did Town of Elmira Fire District No. 1 (District) officials establish … vehicle replacement costs, useful life and the creation of a new capital plan. Understanding the Audit Area A fire … The District is governed by an elected five-member Board of Fire Commissioners (Board), responsible for the general …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Town of Guilderland – Information Technology (2025M-61)
… technology (IT) assets against unauthorized use, access and loss? Audit Period January 1, 2024 – January 10, … and laptops) to perform day-to-day operations and access and store information collected by the Town. The Town … systems (including its IT assets and network) for Internet access and email, and to maintain various records, such as …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Town of Cohocton – Procurement (2025M-13)
… manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of seeking … $540,000. Obtain the minimum number of quotes required by the Town’s procurement policy for purchases totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Spencer – Disbursements (2025M-35)
… that tax dollars are spent properly, efficiently and in the best interest of taxpayers. Audit Summary The Board … disbursements totaling $248,900 that were not included on a Board-approved abstract, which is a list of all claims … for payment. Sixteen disbursements totaling $32,100 in which the amount approved on the Board-approved abstract …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… BOCES aid for their component districts for facility rental costs. This occurred because they improperly included total facility rental revenue received by BOCES without deducting portions … BOCES aid for their component districts for facility rental costs This occurred because they improperly included …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22