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Opinion 88-40
… COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint service) -- … body of the municipal corporation whose fiscal officer is to have custody of the moneys of the joint service. (3) A … fiscal officer to make payments on audit of the auditing official or body of the participating corporation or district …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 2005-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … in aid or maintenance of parochial schools (funding a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private program); (contract for provision of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 88-22
… be excluded, the town is permitted to charge a reasonable fee to nonresidents who use the park ( Gewirtz , supra ; Opn … permit unrestricted use by nonresidents, either without a fee or at a reasonable fee, or may regulate the use by nonresidents in any manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-22XI.2.B Contract Numbering – XI. Procurement and Contract Management
… The New York State Office of the State Comptroller (OSC) has defined certain formatting … (see Section 2.B - New York State Contract Identifiers of this Chapter for additional information). This section … the minimum requirements for State agency creation of New York State Audit IDs for new contracts entered in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… New York state deposits to Ponce Bank’s Westchester Avenue Branch. The BDD program, administered by the Department of … to banks and credit unions to open or maintain a bank branch. DiNapoli has deposited $35 million in public funds in … York state deposits for Ponce Bank’s Westchester Avenue Branch. Through the Banking Development District (BDD) …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newState Comptroller DiNapoli Releases Audits
… of Health – Oversight of the Nourish New York Program (Follow-Up) (2024-F-27) Nourish NY, jointly … partially implemented. Office of Temporary and Disability Assistance – Oversight of Homeless Shelters (Follow-Up) … Assistance (OTDA) oversees the state’s network of emergency homeless shelters, which includes large former …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Understanding the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer … are collected by Town employees and remitted to the Clerk for deposit, including fees for building permits, youth programs and golf course charges. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92DiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… BB&T Corporation (filed with AFL-CIO Equity Index Fund) Discovery Communications Inc. (filed with AFL-CIO Equity …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payOpinion 93-12
… member has provided advance payment to school district. You ask whether a school district may authorize the … with attendance at a conference. Claims for these expenses are audited, allowed and paid in the same manner as other claims against …
https://www.osc.ny.gov/legal-opinions/opinion-93-12State Comptroller DiNapoli Announces Municipal Audits
… following municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … the lowest prices for electricity and natural gas. Five of seven entities reviewed (city of Albany; counties of Broome, Cortland and Oneida; and North …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… who died in October of 1998. “After his mother passed away, Mr. Eydeler hid her death and stole more than $100,000 …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… Attorney General Eric T. Schneiderman today announced the arrest and unsealing of a one-count indictment charging … of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Bay Shore Fire District , Hartsdale Volunteer Fire Company , Town of Neversink , Village of Ossining , Walton Fire Department and the City of Watervliet . "In today's … P DiNapoli today announced his office completed audits of Bay Shore Fire District Hartsdale Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2117
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges, and Direct … financial institution for any reason, whose direct deposit is reversed due to an overpayment, who request a check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOpinion 89-6
… record) JUDICIARY LAW, §§791, 796; PENAL LAW, §190.60: A fine imposed following a conviction in Supreme Court, for a … to the locality and not the State. You ask whether a fine paid into the Supreme Court of a county following a … Court, unless a special provision for the collection of a fine has been "otherwise made by law" (Judiciary Law, §796). …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Comptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… benefits from the New York State and Local Employees Retirement System. Linda Miller continued to cash her mother Josephine Miller's retirement benefits until 2012, despite her mother's death in … of the retirees who count on their pension for a secure retirement. Through my office's joint partnership with …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and … SED. SED reimburses DoE and the other school districts for a portion of its payments to WSSC. For the four years …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… additional oversight. West Hempstead Water District – Life Insurance (Nassau County) The district currently holds individual whole life insurance policies with face values totaling $280,000 for … of $119,871. Because General Municipal Law only authorizes group life insurance for officers and employees of a water …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Health + Hospitals Struggles With Temporary Staffing Costs
… pressures, particularly a shortage of staff nurses, in NYC Health + Hospitals (H+H) facilities, leading to an increased … through at least FY 2024. “For many NYC residents, NYC Health + Hospitals is a lifeline to quality health care, but it is a public health system struggling to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-health-hospitals-struggles-temporary-staffing-costsComptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney General Eric T. Schneiderman announced today the unsealing of … P. DiNapoli. "Due to my joint task force with Attorney General Schneiderman, Ms. Miller now must answer for the … retirement system members and taxpayers. I thank Attorney General Schneiderman for his continued partnership in …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-over