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Opinion 88-31
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Refund (refund by county treasurer of … treasurer is not required to refund the fee prescribed in section 99-m of the General Municipal Law, where the defendant in a criminal action is convicted of a lesser included or …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the … action. … Determine whether the Justices and Town of Marion Town Board provided adequate oversight of the Justice …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Fiscal Year 2022-23 Enacted Budget Analysis
… Enacted Budget Financial Plan, required to be published no later than May 19, will provide detailed estimates from … age for each available child care slot or where there are no available slots at all). Property owners would be able to …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisCity of Lockport – Budget Review (B23-1-7)
… and Fire Chief, stated that they intend to purchase one new ambulance each year for three years but they have not …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Travel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … of the State and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the … review official station and tax home designations to ensure the designations are appropriate. This includes …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelYates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1DiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in population growth since …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… Private elevator inspectors in New York City are missing hazardous violations and allowing … to go unrepaired, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. "In a vertical … carrying millions of people, it is unacceptable that New Yorkers should have to worry about false inspections or …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedOpinion 90-21
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL LAWS -- Transfer of Function (town clerk's … authorizing and directing him to pay to the claimant the amount allowed upon his claim. Except as otherwise provided …
https://www.osc.ny.gov/legal-opinions/opinion-90-21DiNapoli: Springport Town Clerk Faces Criminal Charges
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . … Springport Town Clerk Deborah …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesOpinion 2008-3
… FUNDS -- Capital Reserve Fund (authority of a fire district to make cash refunds of unexpended monies in a … of fire commissioners has determined are no longer needed for capital purposes. You state that a fire district created … the fund only once, for the acquisition of a parcel of real property. The fire district currently contracts for fire …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-42
… through, delivered to and held in the custody of a bank or trust company or, with respect to the city of New … sold or presented for redemption or payment only by such bank or trust company or dealer in obligations upon receipt … provisions of Treasury Direct and stated, as follows: Forms of Registration. The proposed rule provides the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42New Yorkers in Need
The Office of the State Comptroller issued three major reports examining “New Yorkers in Need.” The first described poverty trends in New York State; the second examined food insecurity; and the last covered the crisis of housing insecurity.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need.pdf2022 Munis in Stess
FSMS - 2022 Munis in Stess
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2022/pdf/2022-munis-stressed.pdf2022 Year in Review
The Office of the New York State Comptroller is proud of our 2022 achievements and continued dedication to serving New Yorkers statewide.
https://www.osc.ny.gov/files/reports/pdf/2022-year-in-review.pdfSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-in-procurement-062223.pdfIDA Projects in 2008
IDA Projects in 2008
https://www.osc.ny.gov/files/local-government/publications/excel/idaprojects2008.xls2021 Year in Review
A look back at some of the major accomplishments of 2021.
https://www.osc.ny.gov/files/reports/pdf/2021-year-in-review.pdfInvesting in New York
The New York State Common Retirement Fund has a positive impact on the State’s economy.
https://www.osc.ny.gov/files/common-retirement-fund/investing-in-new-york/pdf/investing-in-nys.pdf2021 Munis in Stress
FSMS Municipalities in Stress - 2021
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2021/pdf/2021-munis-stressed.pdf