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Opinion 89-18
… courses of training required of assessors. A town is entitled to recover unauthorized payments made to an … an appointed or elected assessor or an assessor-elect is entitled to reimbursement from the State for his or her … to the welfare of its officers and employees. A town is also authorized to supersede any provision of the Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum Requirements … HOME RULE LAW, §23(2)(f): A local law which authorizes a city mayor to appoint a city engineer for a longer term than …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 94-1
… LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to a county sewer district a … county district was inadvertent, we conclude that a county is not authorized under the County Law to chargeback such … NYS 839 affd 211 App Div 826, 206 NYS 970). Further, it is our opinion that a county may not, by the enactment of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 97-10
… argued that, because the building may be removed after it is constructed, it may be considered to be "equipment" for … 39). For this purpose, an "installment purchase contract" is defined in section 109-b, as amended by chapter 258 of the … Laws of New York, p 2658, at 2661). Accordingly, it is clear that section 109-b no longer authorizes a fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 93-2
… election. You state that the proposition in question is being submitted to the voters on the village board's own … §9-912[1],[2][e]). The term "regular village election" is not defined in the Election Law. The Election Law, … for village officers (Election Law, §15-102[1]). It is evident from the legislative history that the term …
https://www.osc.ny.gov/legal-opinions/opinion-93-2DiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… in taxpayer reimbursements for ineligible costs, according to audits released today by New York State Comptroller Thomas P. DiNapoli. “Our audits continue to find special education providers that make poor financial … decisions like awarding excessive executive pay or failing to document and justify the taxpayer dollars they spend,” …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… across New York aren’t getting the timely data they need to help them prevent suicides, according to an audit released today by State Comptroller Thomas P. … in oversight and data-sharing have left the state unable to measure whether these efforts are reducing suicide deaths, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … appropriate inventory recordkeeping, or vehicle and equipment usage and disposal. Key Recommendations Evaluate … maintaining custody of District assets for vehicles and equipment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardYaphank Fire District – Claims Processing (2013M-51)
… and serves 14.1 square miles in the areas of Yaphank, Shirley and Medford. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls over information technology and online banking for the period of June 1, 2011, to September … also has not instituted appropriate internal controls for online banking. The Village uses online banking services with one bank and currently only …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineHilton Central School District – Audit Follow-Up (2022M-200-F)
… Background The District serves the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fState Comptroller DiNapoli Releases Municipal Audits
… personal, private and sensitive information (PPSI) policy. In addition, county officials did not provide cyber security … next year’s budgets and no reserve funds were established. In addition, the town has nearly $605 million in outstanding debt, which is significantly more than …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsNew York State Comptroller Thomas P. DiNapoli Gives Best Wishes For New Year, 01/01/15
… I'm excited about the new year and all that it will bring with it including new relationships, renewed commitments and …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-thomas-p-dinapoli-gives-best-wishes-new-year-010115Dover Union Free School District - Information Technology (2018M-112)
… travel, entertainment and blogging. District officials did not properly secure the server room. In addition, sensitive … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Develop procedures … Secure the server room so that only authorized individuals have access. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Opinion 90-33
… mayor, "during the absence or inability of the mayor, is vested with all the powers and may perform all the duties … during the mayor's absence or disability. Therefore, it is our opinion that, at a village board meeting from which the mayor is absent, the deputy mayor has the power to appoint officers …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Submitting Your Payment – Legacy Reporting
… Debit The easiest way to send NYSLRS your monthly payment is by direct debit. Rather than sending us a check, we can … clearing house (ACH) system . Wiring funds using ACH is: Fast. It eliminates unnecessary handling by mailrooms, … account will be debited. You can mail the form (address is on the form) or email the signed form as an attachment to …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentAdministration of Tenant Complaints
… New York State Homes and Community Renewal’s Office of Rent Administration addresses tenant complaints in a timely … housing in New York State. The Division’s Office of Rent Administration (Office), the subject of this audit, is responsible for administering New York State’s rent laws. These laws are designed to provide decent, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsProcessing of Sexual Offense Evidence Collection Kits
… Offense Evidence Collection Kits (kits) in compliance with Executive Law Section 838-a: Maintenance of Sexual … estimates. We project it will take the FIC about two years with its current staffing levels to process the backlog and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. DiNapoli, which reaffirmed his … agreed. In an earlier review of the records of South Island, the Comptroller determined that the two … future waivers of Empire plan member's co-payments. South Island and one of the non-participating doctors challenged …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powers