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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … work performed raises potential issues under The New York State Constitution, because no contract was in place at the … to ensure the exemptions remained in compliance with state or local laws. Town of Holland – Real Property Tax …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… this case and seeing that justice was done.” Judge Frederick Reed sentenced Michael Mason, 44, of Canandaigua, …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftDiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… Her actions were exposed during the Comptroller’s review of Springport’s monthly retirement reports. When DiNapoli’s … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free … , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 14th …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsOpinion 94-28
… proposed district or extension is established. Finally, if all or part of the planning relates to a proposed district or …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Town of Clayton - Justice Court Time and Attendance (2017M-286)
Town of Clayton - Justice Court Time and Attendance (2017M-286)
https://www.osc.ny.gov/files/local-government/audits/pdf/clayton-jc.pdfOpinion 90-18
… professional licensed pharmacist in supplying unit dosage medication services to a county nursing facility are …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 2006-9
… (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and facilities of a town sewer district to a county on behalf of a county district pursuant to an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9New York State Farming and Agriculture – Federal Funding and New York
… Version The agricultural sector is vitally important to New York State, as an economic driver and as the source of … reported by the U.S. Bureau of Economic Research, in 2022 New York’s 30,650 farms 1 contributed close to $3 billion to New York State’s gross domestic product. 2 In addition, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-farming-and-agricultureState Contract and Payment Actions in May
… ES II Enterprises JV for rehabilitation on Woolley Ave. and Bradley Ave. over Staten Island Expressway in Richmond County. $11.5 …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court … to justice and helping us recoup the stolen funds.” Michael Denardo, 39, of Wallkill, was sentenced to 2 1/3 to 7 … Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftCounty of Rockland – Budget Review (B18-6-11)
County of Rockland – Budget Review (B18-6-11)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-counies-2018-rockland-br.pdfOpinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … Whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday afternoon for allegedly stealing over $3,000 from … the Village of West Carthage Kaytlin Ennis was arraigned yesterday afternoon for allegedly stealing over $3000 from …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageTown of Smithville - Annual and Claims Auditing (2020M-41)
… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a … Determine whether the Board annually audited the records of Town officers and audited claims before payment …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Opinion 88-63
… the purpose of protecting life or property in case of a disaster (Executive Law, §29-b). Although towns and villages … (McKinney's Unconsolidated Laws §9134[1]; 1980 Opns St Comp No. 80-432, p 124). County governing boards are … police unit created on behalf of a village (see 17 Opns St Comp, 1961, p 366). The moneys, when accepted by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Town of Dix – Justice Court Operations (2022M-06)
Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated cases in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/dix-2022-6.pdfTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringOpinion 2002-10
… discussed in the opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic … property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic … Powers and Duties (acceptance of gift of privately-owned cemetery deemed historical property) GENERAL MUNICIPAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 91-8
… of executing the district's bonds and issuing checks for the payment of principal and interest, and has no other … has the duty to execute the bonds, and to issue checks for the payment of principal and interest, but has no other … of the contract (see General Municipal Law, §800[3]). For this purpose, a "contract" includes any express or …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13