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Opinion 88-72
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … is within the boundaries of a county sewer district. You state that the county district does not serve all the …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 93-25
… for private streets or rights-of-way may constitute a gift of public moneys to or in aid of private individuals or … We note, however, that there would be no unconstitutional gift if a village provides lighting which primarily furthers …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 92-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 92-29
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 89-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … special law. Typically, such special laws are acts of the State Legislature incorporating an exempt volunteer firemen's … Thus, except where there is a special act of the State Legislature incorporating an exempt volunteer firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Smithtown Fire District – Capital Project (2014M-231)
… Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Schuyler Heights Fire District – Claims Processing (2014M-124)
… from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an … to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, other than those exceptions allowed by Town Law, are audited and approved by the entire Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Dutchess County – Financial Condition (2013M-370)
… with real property taxes, sales and use taxes and State and Federal aid. Key Finding The County enterprise …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Germantown Fire District – Board Oversight (2014M-166)
… Germantown Fire District is a district corporation of the State, distinct and separate from the Town of Germantown and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… five-member Board of Directors, was established by the State Legislature to serve residents and commercial entities …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Wantagh Fire District – Payroll (2013M-176)
… The Wantagh Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Unified Court System Bulletin No. UCS-184
… modified eligibility for Deduction Code 550, Boston Mutual Life. Affected Employees Employees in Bargaining Unit G9 … will now be eligible for Deduction Code 550, Boston Mutual Life. OSC will automatically process deduction transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeFishers Island Waste Management District -- Purchasing (2015M-292)
… The District, which is a district corporation of the State and is distinct and separate from the Town, is governed …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Fabius-Pompey Central School District – Budget Review (B3-13-5)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Village of Hempstead – Budget Review (B7-13-13)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… public library that received its charter from the State in 1893. The Library is located in the Village of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Deerpark – Budget Review (B6-14-17)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-172022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted … Director of People for the American Way. Click below to hear from these prominent black leaders who advocate for …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationGloversville Housing Authority – Selected Financial Operations (2015M-257)
… The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which … (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District potentially could have saved …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35