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Opinion 93-27
… HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the town all elect to … which the town may use its cash share of county sales tax when all villages within the town have also elected to …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 98-24
… Law benefits accruing to the volunteer firefighter if injured during the time such services are rendered. You ask … for VFBL benefits accruing to a volunteer firefighter injured during the time services under section 209-i(1-a) are … for VFBL benefits accruing to the volunteer firefighter if injured during the time such services are rendered. December …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 95-29
… to a mandatory referendum, sell all the property and facilities of the water district to a public authority and … Moneys received from the sale of the property and facilities of the water district must be placed in a reserve … debt on behalf of the district. You ask whether the facilities of a town water district, for which indebtedness …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 92-21
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Justice Courts (mass dismissal of cases - entitlement to fees under General Municipal Law, §99-l) GENERAL MUNICIPAL … never been prosecuted, the town or village is not entitled to receive a fee under this section for each individual case. …
https://www.osc.ny.gov/legal-opinions/opinion-92-21State Agencies Bulletin No. 920
… codes and to provide instructions to pay the Firearms Training and Safety Incentive Program payment. Affected … certain employees who complete required agency directed training programs designed to promote firearm proficiency and … complete agency-directed firearms proficiency and safety training programs as set by the Joint Committee on Health and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/920-pef-firearms-training-and-safety-incentive-programOpinion 2007-7
… LAW §§ 34, 334: In reporting “days worked” of an elected official for purposes of 2 NYCRR 315, an employer may record time actually spent by the elected official to perform an official duty, but may not record … official town business by telephone call at home or direct contact at the grocery store or in the gym, whether at night …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7DiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… resident who had worked for the State Insurance Fund from 1985 until her retirement in 2005. She subsequently … As her caretaker, she had access to Minnie Smith’s bank account. After Minnie Smith died, Sandra Smith did not … month, and each month she allegedly withdrew the funds from the account almost as soon as they were deposited. When …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… guilty plea of Timothy Gritman, a Pennsylvania resident, on wire fraud and Social Security fraud charges for stealing … partners to investigate those who abuse SSA programs. I thank the NYS Comptroller’s office for their work in this … in 1992 and moved to Wyoming from Pennsylvania with his son, Timothy Gritman, in August 2017. In September 2017, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityOpinion 89-44
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to the State Comptroller) STATE COMPTROLLER -- Justice Court Fund (reporting requirements for acting village … 4-410; STATE FINANCE LAW, §99-a; UNIFORM JUSTICE COURT ACT, §2021: Acting village justices are required to …
https://www.osc.ny.gov/legal-opinions/opinion-89-44DiNapoli: Canal Corp. Must Address Gaps
The New York State Canal Corporation has not performed inspections as required on a significant number of critical structures along the systems 524 miles of waterways according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsCase Management
… public policy and service issues for the aging. As of 2021, there were over 1.9 million adults aged 60 and older … needed to age safely at home and maintain their quality of life. DFTA reported over 39,000 seniors received case … Providers submit monthly invoices for reimbursement of expenses. All client intakes, assessments, contacts, case …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… assistance to participants. For example, 12 programs with appropriations during the period totaling over $500 … was no evidence when they were published. For 27 reports with evidence of when they were completed, auditors found … are issued in a timely manner to provide decision makers with relevant information to evaluate the various economic …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… support important services for those in need." DiNapoli's audits identified weaknesses stemming from a lack of close … nearly $17,000 for a company board retreat held in Lake Placid that included a lunch, cocktail hour, dinner and … income for rent. OMH officials disputed many of the audit's findings and recommendations. Their full response is …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… for 41 repairs. In one instance, an order to repair a CCTV system was created on Oct. 5, 2020, assigned on June 23, … and finally completed by Oct. 20, 2021, over a year later. CCTV equipment is supposed to be fixed in three days …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… found that some did not adequately test the accuracy of retail prices or test scanners, scales and devices used to price, weigh or measure goods at grocery stores, gas stations and other retail locations to make sure that consumers were paying the … found that some did not adequately test the accuracy of retail prices or test scanners scales and devices used to …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… Correction, Probation, Parks and Recreation and the Taxi and Limousine Commission. For example, the Department of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencySouthwestern Central School District – Claims Audit (2025M-34)
… we reviewed 266 claims 1 totaling $7.7 million (some claim packets contained multiple exceptions) and determined … approved by the claims auditors for payment because the claim packets did not contain sufficient supporting … to allow the claims auditor to determine whether the claim was a valid legal obligation, a proper charge against …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Town of Windsor – Capital Project (2025M-52)
… period forward to December 31, 2024 to document the change in Town Supervisors (Supervisor). Understanding the Program … 2022, a fire at the Town’s highway garage resulted in a total loss of the structure and the equipment stored inside. … a new highway garage and began reconstruction in 2022 at a total cost of $6.7 million. Audit Summary Although three …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… of cities, counties and villages in New York that are close to reaching their Constitutional Tax Limit (CTL) has … percentage of local governments, many of them have been close to the limit year after year. Running close to the CTL can be a sign of fiscal stress for many …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsCompliance With Jonathan's Law
… determine whether the Office of Mental Health is complying with the requirements established under Jonathan’s Law. This … Disabilities (subsequently renamed the Office for People With Developmental Disabilities). Jonathan’s parents … operated, licensed, or certified by the Office for People With Developmental Disabilities, the Office of Mental Health …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-law