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Opinion 91-35
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in at least the same dollar amount as that received by the highest ranking subordinate who is a member of a negotiating … who are members of a collective bargaining unit, the highest ranking subordinate to the chief. Neither the chief …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 91-36
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of village … Whether park land fees imposed upon subdividers by a newly … used to finance additional facilities in an existing town park located in the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Town of Lee – Financial Management (2025M-63)
… the portion of total fund balance that is not restricted for a particular purpose. Maintaining a reasonable level of … in the Town’s 2025 budget totaled $2.3 million ($1 million for the general fund and $1.3 million for the highway fund). Audit Summary The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Opinion 91-46
… was based upon the decision of the Court of Appeals in Kelley v McGee , 57 NY2d 522, 457 NYS2d 434, holding that the … appointed ...". As explained in Opn No. 84-45, supra , in Kelley v McGee , supra , the Court of Appeals concluded that … supra , we concluded that the Court of Appeals decision in Kelley , not Levy , was controlling as to whether county …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 88-41
Whether the town may purchase instructional equipment to be used by a private nonprofit organization in presenting fire prevention programs to town residents
https://www.osc.ny.gov/legal-opinions/opinion-88-41Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… victims of sexual exploitation. Reliable data on the commercial sexual exploitation of children does not exist … to youth who have experienced or are vulnerable to commercial sexual exploitation or trafficking. The annual …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… yesterday charging GUY PARISI, a Westchester attorney, with conspiracy, mail fraud and false statements. These … Thomas P. DiNapoli. "Thanks to my ongoing partnerships with United States Attorney Geoffrey Berman and the United … for his actions. My office will continue to work with law enforcement across the State to protect unclaimed …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the … the CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section … six fiscal year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Opinion 90-47
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (reimbursement of private legal fees when town official sued both individually and officially) SUPERINTENDENT OF HIGHWAYS -- Legal Expenses (recovery of private legal fees when sued both …
https://www.osc.ny.gov/legal-opinions/opinion-90-47State Comptroller DiNapoli Releases Municipal Audits
… of Town of Barrington , Village of Homer , Plattekill Library , Town of Scriba and the Terryville Fire District … were made without adequate documentation. Plattekill Library – Budgeting Practices (Ulster County) The board has … audits of Town of Barrington Village of Homer Plattekill Library Town of Scriba and the Terryville Fire District …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… identified by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. … financial operations. Implement corrective action to the CPA management letter recommendations. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159DiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… Investigation and Attorney General Schneiderman for their hard work on this case.” Scarborough’s federal convictions …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… to use the credit card for his own personal purchases at Home Depot, in exchange for kickbacks to Gregg of cash and … trust by using taxpayer dollars to fund his personal home improvement projects. Such corruption must not be …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudTown of Alden – Town Clerk/Tax Collector (2024M-106)
… bank accounts. The funds should have been remitted to the Town Supervisor (Supervisor), a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned to taxpayers who overpaid their taxes; only a limited number …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Columbia County , Orleans County , Rutland Fire District , Village of Walden and Washington County . "In today's fiscal climate, budget … today announced his office completed audits of Columbia County Orleans County Rutland Fire District Village of Walden …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Compliance With Freedom of Information Law Requirements (2020-S-12)
To determine if the Department of Transportation (DOT) has policies, procedures, and processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s12.pdfProcurement and Contracting in New York
… Information Bid Protests Comptroller DiNapoli believes in empowering people to raise concerns about State contract … as well as state contracts, helps ensure fairness in State contracting and protects the interests of the State … Contracting Annual Report provides information on the number of not-for-profit contracts approved timely and …
https://www.osc.ny.gov/state-agencies/contractsOpinion 91-10
… 574 of the Laws of 1924 (McKinney's Unconsolidated Laws of NY, §§1471-1493) which authorizes the establishment of park … issued by the town for park purposes (L 1924, ch 574, §11; McKinney's Unconsolidated Laws of NY, §1488). The … 290 NYS2d 864, affd 23 NY2d 666, 295 NYS2d 490; 11 Opns St Comp, 1955, p 744; Real Property Tax Law, §102[14]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 88-18
… limits an incorporated village, or portion thereof, the board of supervisors shall apportion to such village so much … treasurer, attorney, assessor (3) to hold meetings of the board of trustees (4) to appoint a zoning commission (5) to …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 96-8
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to General Municipal Law, §99-l[1][a] for handling cases which result in default judgments) STATE COMPTROLLER -- … provided for by General Municipal Law, §99-l for certain cases handled by their justice courts which result in a …
https://www.osc.ny.gov/legal-opinions/opinion-96-8