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Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 2001-14
… as a "direct or indirect pecuniary or material benefit accruing to a municipal officer or employee as the result of … 946 of the Laws of 1964, expressly referred to a benefit accruing to a municipal officer or employee as a result of a … preclude the payment of lawful compensation and necessary expenses of any municipal officer or employee in one or more …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 2007-8
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requiring disclosure and recusal by fire district … treasurer) GENERAL MUNICIPAL LAW §§ 800(3), 801, 806; TOWN LAW §§ 174, 175: There is no statutory or common law … against the appointment of the spouse of a member of a board of fire commissioners to the office of fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 90-41
… wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a village assessing …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 91-2
… existence of conflicts of interest. This is in response to your letter in which you question the authority of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… furnished to the college upon terms calling for the payment of cash upon the delivery or rendering thereof. Lists …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… LOCAL LAWS -- Procedural Requirements (necessity to address only a single subject) -- Terms of Office (single …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 88-38
… other municipalities, including the City of New York, are not exempt from the filing fees imposed in connection with … considered whether CPLR, §8017(a) exempted counties from paying filing fees to clerks in other counties. The Attorney … it is our opinion that section 8017 does not provide any municipality with an exemption from the fees imposed by …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Unexpected Delays and Events
… events, including addressing the needs of its passengers and reassessing and revising its plans after such events, and whether these plans were implemented as planned once the …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… Syracuse. Under state regulations, DOCCS is responsible for closely monitoring sex offenders’ compliance with … are expected to demonstrate acceptance of responsibility for their behavior and to develop appropriate strategies to … did not occur in nearly a quarter of the 92 cases tested. For example, in the Bronx regional office, officers did not …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 89-9
… it to be abandoned property pursuant to this section. You ask about the disposition of an unclaimed paycheck of a … Payment may not be made until at least thirty days after death, and may not be made if distribution of the … all debtors known to the affiant, after diligent inquiry, do not exceed $10,000 (SCPA, §1310[3]). In addition, …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… which requires the Comptroller's approval. The procedures for merging a fire protection district into an adjoining fire … in section one hundred seventy-three of this chapter for the extension of a fire district". Subdivision 2 of Town … the resolution must be submitted to the State Comptroller for approval. Subdivision 1 of section 173, on the other …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… period came from higher tax revenues ($482 million), lower pension contributions ($404 million), lower energy costs … and modernize the existing system, but financing these investments will be difficult in the current economic and …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… Comptroller Thomas P. DiNapoli. “Federal law demands equal access to public spaces, but we found hundreds of barriers to … Most of the barriers were Readily Achievable. The survey was supposed to be the basis of an accessibility … with no grab bars. Accessibility information on Parks’ website was not always accurate and was contradicted by …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… to help this vulnerable population get back on their feet.” Homeless shelters across the state provide various …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersState Comptroller DiNapoli Releases Municipal & School Audits
… County) The board did not always ensure that credit card charges were properly approved, supported and for … the commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling $10,005 …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… maintain dams in a safe condition. Dam failures can occur for a host of reasons, including floods, construction … certain condition ratings require the dam owner to act. For example, a condition rating of unsafe requires immediate … drain the reservoir to reduce or eliminate the potential for a dam failure. DiNapoli’s audit also recommends DEC: …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesComptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in … systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the three recommendations included in our initial report, Borough of Manhattan Community … CUNY Central did not have the required notification form for one of these accounts, which was opened in May 2014. Additionally, we identified two accounts, for …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-follow