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Opinion 97-15
… intent to pre-empt need not be express, but may be implied from a declaration of State policy by the Legislature or from the fact that the Legislature has enacted a … ; Jancyn , supra ; Con Ed , supra ; see also 1990 Opns St Comp No. 90-39, p 88; 1987 Opns St Comp No. 87-55, p 83). …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Comptroller DiNapoli Releases Municipal Audits
… addition, the clerk was paid for 482 hours of leave valued at $8,235 that she had not earned and was not entitled to. …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 91-12
… as used in section 204-a means "a method of raising funds to effectuate the lawful purposes of a fire company …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… including project approval and monitoring. An Interim Executive Director is responsible for AIDA’s day-to-day operations. For …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalOpinion 92-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which take place on a regular basis during the summer. You state that the county fair is organized and held by an …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… opinion. AMBULANCE SERVICES -- Fees (imposition 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 …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved 1,982 contracts for state agencies and public authorities valued at $5 … use disorder program. State Education Department $22.8 million in general aid to 67 school districts. Empire …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… and approved more than 1.9 million payments worth nearly $16.8 billion. The office rejected 295 contracts and related … contractors. Cumulatively through December for calendar year 2024, DiNapoli’s office approved 22,382 contracts valued …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberOpinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, … governing board who also serves as an officer of two not-for-profit corporations and a director of one of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Contract Advisory No. 27
… agree to accept ACH increase the Prompt Payment benefit by ensuring that funds are paid directly to their designated … of ACH are: An efficient and secure method of payment; A more cost effective process than sending a check; and … to pay vendors electronically (ACH). Therefore, payments being made against purchases from these centralized contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsDiNapoli Releases City of Troy Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer County) The city’s …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewOpinion 98-5
… burying a deceased public assistance recipient. 10 Opns St Comp 1954, p 217 superseded to the extent inconsistent with … the burial of a public assistance recipient, but would be required to disclose his or her interest in the contract in … bidding requirements or, when competitive bidding is not required, with a request for proposals or quotation process …
https://www.osc.ny.gov/legal-opinions/opinion-98-5DiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … $2.2 billion, including $2.05 billion scheduled for this month and $145 million scheduled for June. The …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… – Financial Management (Allegany County) The board relied on fund balance to finance part of the town’s operations, … Activities (Erie County) The supervisor relied on a certified public accounting firm to maintain town … finance yearly appropriations. The adopted budget relies on a 16 percent property tax increase to finance the general …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… Court distinguished today’s decision from its 2009 charter school decision (New York Charter Schools Assn v DiNapoli) — …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… is matched with 20% State moneys. Distribution of Funds: After approval of a local government's application, EFC … Funds are wired to the borrower by the trustee bank after EFC approves the borrower's request for funds based on … is matched with 20% State moneys. Distribution of Funds: After approval of application, EFC authorizes a maximum …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… a Treasurer to oversee financial operations as required by New York State Village Law, Section 3-301. Seek … approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to … revenues into its own bank accounts without authorization in the Department’s bylaws. The Board did not properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … project that 2018 sewer district expenditures will exceed the amounts budgeted by 41 percent and the fund will end 2018 …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ … labor costs. Key Recommendations Track labor hours worked for each town to determine Ashland’s cost of services. …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207