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Opinion 88-77
… municipality which such officer or employee serves." That statute also provides that a municipal officer or employee is … of article 18, violate the spirit and intent of the statute, are inconsistent with public policy, and suggest …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 94-7
… of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 88-57
… Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). … , 28 NY2d 74, 320 NYS2d 25; Town Board of the Town of Poughkeepsie v City of Poughkeepsie , 22 AD2d 270, 255 NYS2d 549). Generally, this …
https://www.osc.ny.gov/legal-opinions/opinion-88-57DiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… to support the former chief wife’s Woodstock Landscaping & Excavating business. Former chief David Gutierrez and … who also worked for Woodstock Landscaping & Excavating, was initially accused of defrauding the district … to support the former chief wifes Woodstock Landscaping Excavating business …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeOpinion 2004-2
… by the board member's spouse. March 22, 2004 Lois R. Phillips, Attorney at Law Town of Canaan 1 Note that there …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Southside Academy Charter School - Enrollment and Billing (2019M-70)
… Determine whether student enrollment records and billings to school districts were accurate and supported. Key Findings … $27,389. The School does not have a good process in place to identify changes in residency, and we found … necessary documentation is kept on file. Refund money due to the SCSD and bill the appropriate resident districts for …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Emerging Manager Program
… common attributes of successful emerging managers based on a survey within the emerging manager community. Our … | Real Assets | Real Estate | Credit & O/ARS If you have individual inquiries, please contact the Emerging … selection processes and opportunistic strategies, the Fund can continue to meet its pension obligations in the future. …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerState Agencies Bulletin No. 1458
… Purpose To explain the new functionality and formatting for employee … functionality on the employee address fields in PayServ to help agencies enter more accurate employee address … address for all employees. Agencies will no longer be able to save the Employee Address page without entering an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payservNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… to our partnership with Orange County District Attorney David M. Hoovler and the New Windsor Police, we were able to bring … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaIX.12.A Key Provisions – IX. Federal Grants
… of checks or settlement of electronic fund transfers (EFT). Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsRaquette Lake Union Free School District - Business Office Operations (2023M-151)
… Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations. Key Findings The Board … and District officials did not provide effective oversight of the Business Office operations. Specifically, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mThree Indicted in Multi-State Prescription Fraud Ring
… The indictment alleges that between April 2023 and October 2024, White and Otero provided Washington with the names, … term of 20 years in prison, a fine of up to twice the loss amount, and a term of supervised release of up to 3 years; … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringOpinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … §§198(1)(f), 202(5), 209; VILLAGE LAW, §14-1436: A town, on behalf of a town sewer district, may contract with a … in constructing the trunk line. You ask whether the town, on behalf of the town district, and the county, on behalf of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24DiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… County District Attorney Jason Schmidt announced the indictment and arrest of Mark Woods, the former longtime treasurer of the … County District Attorney Jason Schmidt announced the indictment and arrest of Mark Woods the former longtime treasurer of the …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… New York State Comptroller Thomas P. DiNapoli, Jefferson County District Attorney Kristyna S. Mills, the U.S. Department of Housing and Urban Development, Office of the Inspector … New York State Comptroller Thomas P DiNapoli Jefferson County District Attorney Kristyna S Mills the US …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000Opinion 90-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … treasurer may pay out court funds upon being served with a copy of a court order, certified by an attorney, authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-12DiNapoli: State Agency Overtime Pay Hits $787 Million
… Overtime pay in 2018 at state agencies was at the highest level within … with 18.1 million hours worked. “New York state’s overtime pay has seen significant growth in the past decade,” DiNapoli … down 61 percent. Agencies that reduced total overtime pay over last five years include the Office of Children and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionOpinion 89-27
… by resolution may provide that county supervisors who take office after a certain date be required to contribute a … may, by resolution, provide that county supervisors who take office after a certain date be required to contribute a … may by resolution provide that county supervisors who take office after a certain date be required to contribute a …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Local Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real … tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes … tax revenues are the largest source of revenue for local governments In local fiscal years ending LFY in 2021 …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentOpinion 92-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … (designation of bank as depository when town supervisor is officer and stockholder) -- Purchase of bonds and notes … Municipal Law, article 18 (§800 et seq .), if a bank in which the appointee is an officer and stockholder is a …
https://www.osc.ny.gov/legal-opinions/opinion-92-54