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Opinion 89-59
… harmoniously if at all possible (see Town of Islip v Powell , 78 Misc 2d 1007, 358 NYS2d 985; McKinney's Statutes, …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not authorize a village to waive interest and … to former sections 1092 and 1094 of the Real Property Tax Law may compromise or waive interest and penalties on …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… Duties (procedure for investigating possibility of civil liability arising from alleged criminal conduct) PUBLIC OFFICERS AND EMPLOYEES -- Liability (investigation of possibility of civil liability arising from alleged criminal conduct) COUNTY LAW, … may follow in investigating the possibility of civil liability in connection with this alleged misconduct …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the town should petition the county legislative board to validate the towns failure to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds occur when people … New York State Comptroller Thomas P DiNapolis Office of Unclaimed Funds OUF now returns on average over $2 million in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 97-4
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to … of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of the … of the death of his or her spouse. You ask whether the Volunteer and Exempt Firemen's Benevolent Association of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Thomas P. DiNapoli today announced that a majority of voting shareholders supported the New York State Common … its spending on political activities. The Fund owns shares of H&R Block with an approximate value of $24 million. “Shareholders have made it clear that they …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingState Comptroller DiNapoli Releases Municipal & School Audits
… town officials could consider taking additional steps to increase physical accessibility at the town hall, including … town officials could consider taking additional steps to increase physical accessibility at selected town facilities. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Industrial Development Agency and Valley Stream Union Free School District 30. The audits will be conducted in response … they will begin. The audit of Valley Stream Union Free School District 30 will focus on budgeting practices and the … Industrial Development Agency and Valley Stream Union Free School District 30 …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… damages on behalf of the company and corporate governance reforms, following two mass casualty 737 MAX crashes and the … an ombudsman program that will provide a channel for Boeing employees to raise work-related concerns, and … tragedy. The settlement approved today not only provides for the company to recover the largest monetary settlement in …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementContract Advisory No. 26
… any bidder certifies, and in the case of a joint bid each party thereto certifies as to its own organization, under …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … 2013 fiscal year. Key Findings The Board generally does not provide adequate oversight of District financial activities. The Board has not adopted procurement or code of ethics policies in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … level of programs and services while keeping the tax levy as low as possible. However, they were able to do so only by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of New Baltimore – Procurement Practices (2013M-203)
… approximately $1.68 million. Key Findings The Board did not ensure that Town officials followed statutory bidding … policy. Town officials stated that items were purchased through State or County contract but they did not confirm that they received the appropriate …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203State Comptroller DiNapoli Releases Audits
… without exploring alternative disposal methods. As a result, district officials do not have assurance that they … for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsOpinion 97-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and employees, including standards relating to private employment in conflict with official duties. Such codes of …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … OF INTEREST -- Exceptions (contracts entered into prior to election to office); (consideration of $750 or less) -- … if the company were to be awarded additional contracts while the supervisor is in office. You have informed us that …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 91-59
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … act of the State Legislature which added sections 605.0 through 605.6 to the Nassau County Civil Divisions Act … and exempt firemen and their families. The Association is not authorized to expend these moneys for any other purpose. …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Oversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the Queens County District Attorney’s Office (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on the … To determine whether the Queens County District Attorneys Office provided proper oversight of persons convicted of Driving While Intoxicated …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… office. At one adult care facility that had not received a full inspection in nearly two years, auditors found issues … DOH officials were notified and immediately performed a full inspection of the facility, resulting in a total of 54 … cases, DOH inaccurately recorded partial inspections as full ones, causing further delays in oversight. Without …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-finds