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Opinion 2001-13
… to this prohibition, none of which are applicable to the case presented. Also, note that a town is a "local authority" …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Town of Chemung – Conflict of Interest (2022M-176)
… prohibited interests in Town contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to the … 18, each invoice for repair work provided by the auto service corporations qualified as a contract with the Town. …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Opinion 2000-2
… of the General Municipal Law authorizes municipalities and school districts to establish, maintain and operate programs …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 90-19
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 93-25
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … §§6-626; 12-1200: A village which has provided lighting at village expense for a private right-of-way under the … whether the village may continue to provide such lighting at village expense. Village Law, §12-1200 authorizes villages …
https://www.osc.ny.gov/legal-opinions/opinion-93-25DiNapoli Releases April State Cash Report
… New York state collected $8.2 billion in taxes during the first month of the 2016-17 fiscal year, a … as a result of weaker financial market performance in 2015 than in 2014. "April tax receipts were in line with more … New York state collected $82 billion in taxes during the first month of the 201617 fiscal year a …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportDiNapoli Releases Analysis of Executive Budget
… the economy, the State Fiscal Year (SFY) 2020-21 Executive Budget reflects significant fiscal challenges related, in … by New York State Comptroller Thomas P. DiNapoli. With a budget deadline soon approaching, more than a third of the … beneficiaries, providers, local governments and the state budget. DiNapoli also raised concerns about transparency and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetOpinion 92-23
… storage tanks and the erection of a switching station near a well) TOWN LAW, §§198(12)(a), 215(8): A separate board …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 88-66
… -- Disposition of (authority of school district to sell computer programs) SCHOOL DISTRICTS -- Personal Property … factors such as the scope of employment, the employer's right to supervise, direct, and exercise control over work, … [6]). Your second question concerns the school district's authority to copyright a computer program developed by an …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Valley Stream Central High School District – Capital Assets (2025M-16)
… of capital assets? Audit Period July 1, 2022 – January 31, 2024 Understanding the Audit Area Capital assets are those … inventory system between July 1, 2022 and January 31, 2024. 81 capital assets totaling $455,096 had key information … assets totaling $52,992 had a missing or incorrect asset tag number. Additionally, 18 assets totaling $46,305 could …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Despite Progress, Pay Gap for Women Persists
… equal what men earned the previous year, typically falls. (In 2022, Equal Pay Day was on March 15.) In 2020, women earned 83 cents to every dollar earned by men, … data published by the U.S. Census Bureau are for 2019. 2 In that year, median earnings for men in New York working …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… bylaws and a four-member Board. The Board is responsible for managing the Department’s financial activities. The … financial operations were adequately accounted for and reported. Also, it did not enforce the limited … code of ethics, or provide guidance to the Treasurer for recording and reporting financial transactions. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyLawrence Union Free School District – Financial Management (2025M-115)
… and forward to October 30, 2025 to review the District’s 2024-25 fiscal year financial data. Understanding the Audit Area A … needs while maintaining financial health. The District’s 2024-25 fiscal year general fund total appropriations were …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115SUNY Bulletin No. SU-376
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2025 Increase to Location Pay and Location … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the July 2025 Increase to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-376-july-2025-increase-location-pay-and-location-mid-hudsonTown of Lewis – Records and Reports (2025M-17)
… for all accounts or properly prepared and reviewed. For 18 of the 45 bank reconciliations (40 percent) we prepared, … reported unrestricted fund balances of $355,698 and $18,078 were overstated by $242,040 and $12,903, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Franklin Square Union Free School District – Website Transparency (2025M-93)
… review on the district’s website so that the community and other interested parties can make informed decisions. The … administrative information. As a result, the community and other interested parties could not readily access and review … District officials limited the taxpaying community and other interested parties’ ability to readily access …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… are properly managed. This includes ensuring comprehensive records are maintained, duties are appropriately segregated … controls are implemented to safeguard funds, and reviewing records and reports to detect discrepancies. The Department … conducted an annual review of the Treasurer’s financial records or that all 325 claims paid between January 1, 2023 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mOpinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services … Whether the charges imposed on behalf of a business improvement district may be turned over to and …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 98-18
… of fees for services of an emergency rescue and first aid squad) FEES -- Imposition of (for services of an emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Service … of fees for services of an emergency rescue and first aid squad) -- Powers and Duties (imposition of fees for …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 90-21
… is no town comptroller, the town clerk "shall cause each claim presented to the town board for audit to be numbered … hours. Town Law, §119(1) further provides that when a claim has been audited by the town board, the town clerk must file the claim in numerical order as a public record in his or her …
https://www.osc.ny.gov/legal-opinions/opinion-90-21