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Opinion 88-18
… that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) … VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A … newly incorporated village becomes entitled to payment of mortgage tax moneys the first day of June following the first …
https://www.osc.ny.gov/legal-opinions/opinion-88-18DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than $300,000 from the … A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than $300000 from the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000DiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… the world’s leading suppliers of agricultural products to food companies, has agreed to use only sustainably-sourced … line and their investors.” “Clearing forests to grow food destroys the very ecosystems that agriculture depends … business model that poses long-term threats to global food security and our climate,” said Lucia von Reusner of …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyOpinion 90-46
… A county is entitled to retain $5.00 of each court index fee of $100.00 collected by a county clerk pursuant to Civil … to a county the county's $5.00 portion of each index fee erroneously paid to the State within the previous three … which amount reflects that portion ($5.00) of each index fee received by the county clerk which should have been …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Comptroller DiNapoli Releases Municipal Audits
… of Hammond , Town of Milton and a comprehensive audit of road infrastructure needs in nine towns. “In today’s fiscal … with property located outside the village. Towns’ Road Management Plans (2014-MR-2) Of the nine towns audited, … of Hammond Town of Milton and a comprehensive audit of road infrastructure needs in nine towns …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… , “The sentencing of Mr. Halstead demonstrates the vital collaborative work of our law enforcement partners focused on …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsOpinion 91-62
… of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, … village real property may not be made in the form of a gift or loan in violation of article VIII, §1 of the State … since there is no constitutional bar to a village making a gift of unneeded real property to a school district public …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 94-29
… publication] FEES -- Court Fees (filing fees on appeals on Family Court matters) -- Exemption From (when municipal attorney represents a presentment agency or an indigent … spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: The fee …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Comptroller DiNapoli Releases School Audits
… BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) … BOCES Marion Central School District and the Valley Stream Central High School District …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Opinion 91-45
… the activities of a town highway superintendent are limited to those directly related to town highways or whether … Whether the activities of a town highway superintendent are limited to those directly related to town highways or whether …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 93-32
… Integrity , 144 Misc 2d 342, 544 NYS2d 936; cf . Ward Telecommunications and Computer Services Inc . v State , … to records (Public Officers Law, §89[6]; see St. Joseph's Hospital v Axelrod , 74 AD2d 698, 425 NYS2d 669, app den 49 …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Comptroller DiNapoli Releases Municipal Audits
… Village of Nissequogue , City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company . “In today’s fiscal … a comprehensive plan to reduce outstanding debt. Sir William Johnson Volunteer Fire Company – Controls Over … Village of Nissequogue City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited resources … hour is below the industry averages. Greenburgh Eleven Union Free School District – Financial Condition (Westchester …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… services,” DiNapoli said. “Thanks to the work of my team, Warren County District Attorney Carusone and the New … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… for preparing the State’s financial reports for the public and the Legislature in accordance with generally accepted … the standard-setting body for governmental accounting and financial reporting principles. From time to time, the … issue statements prescribing new or revised accounting and financial reporting requirements. This chapter will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… The chairman of the Wallkill Fire District’s Board of Fire Commissioners was charged this morning with stealing … Attorney Holley Carnright announced. Michael Denardo, 38, of Wallkill, is accused of conning a board member into … The chairman of the Wallkill Fire Districts Board of Fire Commissioners …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000Comptroller DiNapoli Releases Municipal Audits
… Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg Industrial Development Agency , Town of Hebron , Pultneyville Fire District and the Waterford Volunteer Fire Department . “In today’s fiscal climate, budget transparency …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Introduction – Federal Funding and New York
… Assistance Child Care Assistance Housing Assistance Low Income Home Energy Assistance Program Federal … Employees in New York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionCOVID-19 Relief Program Tracker
… the SFY 2022-23 Enacted Budget for art and cultural needs outside of New York City. $200 million added in the SFY …
https://www.osc.ny.gov/reports/covid-relief-program-trackerLanguage Access Services
… and provide equal access to government programs and services, Executive Order 26, issued on October 6, 2011, … Executive State agencies that provide direct public services to translate vital documents into the six most … based on U.S. Census data and to provide interpretation services. Executive Order 26.1, issued on March 23, 2021, …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-services