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Opinion 98-2
… local government charge when the local government is faced with business of an immediate nature and meetings are … use in fighting fires. You indicate that there is concern with respect to policing this practice. We believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-98-2DiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … and reofferings as follows: $1.9 billion scheduled for January, of which $717 million is for new money and $1.18 …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… County District Attorney Crawford and Superintendent James for their partnership in fighting public corruption and … through the investigation, indictment, and in preparation for trial,” Crawford said. “As public officials ourselves, we … result to this case — holding Bridget Brown accountable for her betrayal of the public trust when she used her …
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 & School Audits
… they did not have a plan to identify all potential outlets for sampling. Auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
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)
… (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Aurora , Clinton Volunteer Fire … – Treasurer’s Duties and Information Technology (Cayuga County) The treasurer performs virtually all of the village’s … the use of these funds. Town of New Albion – Justice Court Operations (Cattaraugus County) The prior town justice …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… our audit was to evaluate the BOCES’ procurement practices for the period July 1, 2014 through August 31, 2015. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesDiNapoli: Former Pennellville Fire Chief Pleads Guilty
… Duane Royal pleaded guilty Wednesday to petit larceny for stealing VFA gas for his private process-serving business, State Comptroller Thomas P. DiNapoli said. “Stealing gas for yourself is a crime, no matter the amount,” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to finance purchase of emergency communication system) COUNTY LAW, §§301(8), 307: Surplus surcharge revenues …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Preet Bharara, the United States Attorney for the Southern District of New York, Shantelle P. Kitchen, … funds. Melin took money that was supposed to be used for fighting fires and other department needs, and instead … their books and expose these thefts. I thank U.S. Attorney for the Southern District Preet Bharara, the New York State …
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
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 …
https://www.osc.ny.gov/retirement/publications/1525/cost-living-adjustmentAccounting for Justice Court Funds
Accounting for Justice Court Funds
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcf.pdfState Contract and Payment Actions in January
… . Major Contracts Approved Office of Court Administration $3.3 million with New York State … $11.4 million to Tappan Zee Constructors LLC for the New NY Bridge Project. $1.4 million to HNTB New York Engineering … and Architecture PC for engineering services for the New NY Bridge Project. Payment Rejections and Other Cost …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… our audit was to review the BOCES’ purchasing procedures for the period July 1, 2014 through September 30, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $70 million. …
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
… fairly.” All of the proposals were co-filed with New York City Comptroller Brad Lander, on behalf of the New York City Retirement Systems, with the exception of Gannett. … unionized newsrooms and not bargaining in good faith. Amid news that additional employees have considered organizing …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesLeaves of Absence – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Leaves of …
https://www.osc.ny.gov/retirement/publications/1525/leaves-absenceDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… under his office’s Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2024. DiNapoli’s office … monitor their financial condition so they can be prepared for any financial challenges that lie ahead. I encourage … pitfalls.” The latest round of fiscal scores are for local governments with fiscal years ending between Feb. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesTown of Covert – Financial Management and Justice Court (2015M-180)
… condition and to review the Court’s financial activity for the period January 1, 2014 through May 20, 2015. … population of approximately 2,200. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … condition and to review the Courts financial activity for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Freedom of Information Law (FOIL)
… records. Under FOIL, an agency must make records available for public inspection and copying, except to the extent that … or portions thereof fall within one or more grounds for denial. How to Request Office of the State Comptroller … advise security that you are visiting to submit a request for FOIL records. Records require review prior to release. As …
https://www.osc.ny.gov/help/foil