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State Comptroller DiNapoli Releases Municipal Audits
… , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of Southampton , Westchester Community College and the City of Yonkers . "In today’s fiscal climate, budget … districts realized operating deficits in 2016. Rockville Centre Housing Authority – Claims Auditing and Cash Receipts …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-12
… an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … intended for some useful purpose ( Travelers' Ins. Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 98-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Firefighters' Benefit Law coverage for a firefighter of a bordering fire company providing on-going services) … Whether a fire district accepts the services of a member of a fire company in a bordering area is …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) officials properly distribute foreign … Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the statute states that … to fire departments and companies for the use and benefits of the membership. Furthermore, in accordance with relevant …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Ashville Fire District – Procurement and Board Oversight (2025M-81)
… Did the Ashville Fire District District Board of Commissioners Board purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Opinion 88-57
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). Classifications granting preferential … v Lindsay , 29 NY2d 30, 323 NYS2d 687, the Court of Appeals upheld the validity of a local law which exempted …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 97-1
… that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties … corporations (i.e., town, village, county, city or school district); (b) district corporations; and (c) those … territory coterminous with the county or a tax district or districts within the county (Workers' Compensation Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1State Contract and Payment Actions in April
… In April the Office of the State Comptroller approved 1450 contracts for state agencies and public authorities …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,803 contracts for state … and development of primitive recreational trails in the Adirondack Forest Preserve. $2.7 million with Sawyer … In September the Office of the State Comptroller approved 1803 contracts …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberOpinion 97-19
… if he or she receives a direct or indirect pecuniary or material benefit as the result of the contract (General …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 94-29
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [edited for … or other agency representing a municipality. You indicate that these appeals generally arise in two proceedings: (1) a … matters are quasi-criminal in nature and that the party represented in a support proceeding is usually …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Opinion 2000-17
… Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority) PUBLIC CONTRACTS -- Award (by public authority for construction of town water system) WATER IMPROVEMENTS -- Construction (letting of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Payroll Improvement Project Bulletin No. PIP-011
… changes to the Savings Plans navigation, page, and process in PayServ 9.2. Background The Office of the State … non-suspense Benefit Plan, initiates the process for the escrow money to be distributed, and populates the Check Date Escrow Money Sent field on the Suspense Page. When an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Upstate Transportation Authorities Suffer Revenue Plunge
… more than 65 million across all four authorities in 2020. (See Figures 1 and 2.) Figure 1: State Regional … contracts with businesses and organizations in the service area. (See Figure 5.) NFTA, where charges for services … Commuter Transportation District in the New York City area. 2 Public authority data are self-reported and not …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeState Comptroller DiNapoli Releases Municipal Audits
… $99,308 were paid prior to audit and approval by the claims auditor, 166 charges totaling $35,927 did not have …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDeath of the Ex-Spouse – Divorce and Your Benefits
… If an ex-spouse dies prior to the member’s retirement, the DRO on file is vacated (nullified). NYSLRS must calculate the member’s future pension benefit without regard to equitable … If an ex-spouse dies after the member retires, NYSLRS will stop payments to the ex-spouse after receiving a copy of the …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseState Comptroller DiNapoli Releases School Audits
… School District , Smithtown Central School District and the West Irondequoit Central School District . State … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … source and appropriated more fund balance than it had available. The board has not developed a multiyear … all money collected. As of June 23, 2014, the clerk had a shortage totaling $3,147. In addition, the clerk did …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… the arrest and indictment of the City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing his position … in a scheme that defrauded the Mount Vernon Board of Water Supply of $365,000 to pay the personal legal expenses of the … funds from the City of Mount Vernon Board of Water Supply to pay law firms for the personal defense of Mount …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonState Comptroller DiNapoli Releases Municipal Audits
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. … segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the treasurer were generally up to date and complete. They also found the treasurer …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits