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Opinion 98-2
… commences at 8:00 pm and ends approximately 9:00 pm or 10:00 pm, and the commissioners customarily arrive before the … to complete the business at hand (see, e.g., 1981 Opns St Comp No. 81-13, p 13; 1979 Opns St Comp No. 79-717, … January 20, 1998 Joseph R. Attonito, Esq., Attorney at Law Selden Fire District … Whether a fire district may pay for …
https://www.osc.ny.gov/legal-opinions/opinion-98-2DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… and personal purchases using the society’s bank account. She also used $5,300 of society funds to repay a … payments rather than depositing the funds into the town’s account. The forensic analysis revealed that on certain days … nearly identical cash deposits into her personal bank account. Brown pled guilty to grand larceny in the second …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyState Comptroller DiNapoli Releases Municipal Audits
… which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of … liabilities by $4,129. The justices cannot account for the source of this money. Town of Clifton Park – … taxes were levied to finance general town operations when these taxes were intended to fund highway operations. …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were … tax collections. The board did not perform an annual audit of the clerk’s records. Village of Delhi – Audit Follow-Up (Delaware County) Auditors issued …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… following local government audits has been issued. Town of Decatur – Town Clerk (Otsego County) Auditors determined … the board did not conduct or cause an annual audit of the clerk’s records and reports. Town of Decatur – Disbursement Oversight and Accounting Records …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Contract and Payment Actions in April
… on these contracts and payments is available at Open Book New York . Major Contracts Approved Office of General Services – … and incident response services. $1.6 million with C&S Design Build Inc. to convert the Design Center into the …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilDiNapoli Releases Bond Calendar for First Quarter
… public authorities. All borrowings are scheduled at the request of the issuer and done pursuant to their … Bond Calender Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-releases-bond-calendar-first-quarterVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… – pdf] Audit Objective Determine whether the Village of Pomona (Village) Board of Trustees (Board): Conducted an … Conducted an annual audit of the Village chief Fiscal officers CFO financial records and reports filed the required …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… component districts educate approximately 42,500 students in Washington, Saratoga, Warren, Hamilton and Essex counties. … policy, and as a result, goods and services were procured in a prudent and economical manner. Key Recommendations There are no recommendations in this report. … WashingtonSaratogaWarrenHamiltonEssex Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Village of Earlville – Collections (Madison County) Although the clerk-treasurer accurately … the town supervisor and county treasurer. Genesee County – Court and Trust Funds (2024-C&T-7) Auditors found the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Accounting for Justice Court Funds
Accounting for Justice Court Funds
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcf.pdfOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Aurora , Clinton Volunteer Fire Department , Germantown … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… connection with his embezzlement of more than $1.1 million from the PFD. Manhattan U.S. Attorney Preet Bharara said: “As … of Patterson were impacted by the theft of resources from their fire department, perhaps they will find some … to thank our partners for working to put this defendant behind bars, making sure he will no longer be able to take …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/cost-living-adjustmentDiNapoli: Former Pennellville Fire Chief Pleads Guilty
… is a crime, no matter the amount,” DiNapoli said. “I urge all fire protection providers to safeguard public … District Attorney Gregory Oakes. “With the assistance of the New York State Police, we were able to hold Mr. Royal … case is a great example of the positive impact we can have when agencies work together on the public's behalf.” Royal, …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… The Questar III Board of Cooperative Educational Services (BOCES) is an association of 22 component school … $70 million. Key Finding The BOCES procured goods and services in accordance with its policy and statutory …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… System on behalf of more than one million state and local government employees and retirees and their beneficiaries. …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Contract and Payment Actions in January
… University, including $3.4 million with Remede Consulting Group Inc., $2.2 million with Staff Today Inc. and $2.1 …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-january