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DiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… Ontario County District Attorney James Ritts, and the New York State Police announced the guilty plea of John Morabito, former chief of the Border City Hose Company, for theft of $18,772 from the company. “Mr. Morabito’s theft of money meant to protect … DiNapoli Ontario County District Attorney James Ritts and the New York State Police announced the guilty plea of John …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… 31, 2025 Understanding the Audit Area Multiyear financial planning can be a vital tool that allows decision-makers, … implemented, will improve the Town’s multiyear financial planning for fund balance and reserves. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Opinion 91-23
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be member of more than … firefighter may not simultaneously be a member of two fire companies, regardless of whether the companies are part of the same fire department or different fire departments. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 90-33
… village officers and employees, subject to village board approval. You ask whether, under the Village Law, in the … officers and employees of the village, subject to approval of the village board of trustees (see Briggs v … village offices caused by other than the expiration of the term of office). Section 4-400(1)(c) also authorizes the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Vendor Responsibility Documentation
… $100,000 or greater ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain or real property sale which is required by law to be sold to the … Piggy-back contract ✔ ✔ 13. Purchase order (except from a pre-existing contract) ✔ ✔ 14. "Quick" contract ✔ ✔ 15. …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-23
… to your letter asking whether a village may allow the New York State Division of Parole to utilize space in the … educational services, fire district, the state of New York, or the government of the United States and any … consideration, to an agency or department of the State of New York (see, e.g., 1988 Opns St Comp No. 88-26, p 47). …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time … (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … with their tax payment. The mailing of receipts for taxes is governed by the provisions of section 986(1) of the Real …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Carroll , Cortlandville Fire Department , Town of Milford , Raquette Lake Fire … P DiNapoli today announced his office completed audits of the Town of Carroll Cortlandville Fire Department Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Area #12 – Information Technology Contingency Planning – Information Technology Governance
… can be restored whenever needed; and Storing backups in an offline and offsite location that meets the local …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningState Comptroller DiNapoli Releases Municipal & School Audits
… City of White Plains – Sexual Harassment Prevention (SHP) Training (Westchester County) SHP training was provided to employees and elected officials. … and one elected official did not complete the annual training. Germantown Central School District – Payroll …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3DiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… the Town of Marion, Eileen Steurrys, was sentenced today to serve six months in jail and pay over $59,000 in restitution after her … from the Court and altering records in an effort to hide her crimes. “Ms. Steurrys thought she could abuse her … for the Town of Marion Eileen Steurrys was sentenced today to serve six months in jail and pay over $59000 in restitution …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionXI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… The Infrastructure Investment Act 1 (“the Act”) allows for a design-build contract, an alternative delivery method, for capital projects 2 located in New York State related to … Development Authority and the Battery Park City Authority for capital projects. New York State Department of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actState Comptroller DiNapoli Releases Municipal Audits
… learned that a large-scale timber operation would be the only type of local industry that could take advantage of the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsEconomic and Demographic Trends – 2021 Financial Condition Report
… In calendar year 2020, the State lost over 955,000 jobs, a decrease of 10.0 percent compared to the decline … employment. New York City lost the highest percentage of jobs of any region (11.1 percent) while the Capital Region … and business services and transportation, trade, and utilities—together make up 26.0 percent. New …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsState Comptroller DiNapoli Releases Municipal Audits
… on the town’s finances. They determined the general and highway fund revenues are potentially overestimated by $25,000. In addition, highway fund appropriations are underestimated by at least … needed to replace revenue shortfalls and to supplement the highway fund. The deficit in the highway fund is estimated at …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… County) District officials did not always seek competition for professional services in accordance with district policy. … providers without seeking competition and used a request for proposals (RFP) process to select certain professional … and reviewed or ensure all claims paid in advance were for allowable purposes. Town of Waterloo – Financial …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… in-house maintenance expenses but, rather, relies on each facility or office for accurate reporting. Department of … if the first hospital inappropriately reported an actual transfer as a discharge. The audit selected a …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… surviving spouse and/or children. The benefit is paid only if an employee’s death is a result of an accidental, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefit