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Opinion 88-40
… in the opinion. MUNICIPAL COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit … clerk-treasurer of the village shall have custody of the funds of the joint service. Accordingly, the parties may …
https://www.osc.ny.gov/legal-opinions/opinion-88-40XI.2.B Contract Numbering – XI. Procurement and Contract Management
… contained in the Statewide Financial System (SFS) can be accurately reported (see Section 2.B - New York State … communicate with all potential users to ensure that they can accommodate the CM numbering scheme being assigned. … for commodities or services negotiated by OGS which can be used by state agencies or other users authorized by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… licenses, water and sewer charges and transfer station tickets. Other fees are collected by Town employees and … Law (Town Law). Based on our review of transfer station tickets, 42 tickets, valued at $745, were unaccounted for. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
… Health (DOH), supplies surplus New York-grown agricultural products (e.g., milk, apples, squash) to populations in need … needed to strengthen controls to ensure that only eligible products and expenses are funded by Nourish NY. Gaps in … not be going toward the purchase of eligible agricultural products that benefit state vendors and support the state’s …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsPenn Entertainment and MGM Resorts Letters
I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdfComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… was conducted by the Comptroller’s Division of Investigations, working with the New York State and Local … Mitchell Paurowski and Deputy Chief Antoine Karam. The Investigations Bureau is led by Chief Dominick Zarrella. This … Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… to from the state’s pension system,” DiNapoli said. “My office is committed to protecting the pension system, its members and their beneficiaries. My thanks to District Attorney Doorley and the New York State …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsOpinion 89-6
… 1973 Atty Gen [Inf Opns] p 147; Gregori v Ace 318 Corp. , 134 Misc 2d 871, 513 NYS2d 621 [NYCoCiv, 1987]). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 93-12
… A school district may not authorize the incurrence and payment of travel and lodging expenses of the spouse of a … a conference, even if board member has provided advance payment to school district. You ask whether a school district may authorize the incurrence and payment of the travel and lodging expenses of the spouse of a …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… Clark of the Criminal Enforcement and Financial Crimes Bureau. The Deputy Bureau Chief of the Criminal Enforcement and Financial Crimes Bureau for upstate New York is Stephen J. Maher. The Criminal …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Superintendent Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural … after her conviction by guilty plea of grand larceny in the second degree and grand larceny in the third degree as … stealing funds from the society and the town. “Bridget Brown abused the trust of multiple communities and treated …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionComptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… was conducted by the Comptroller's Division of Investigations, with assistance from Investigator Dennis … Legal Analyst Sara Pogorzelski of the Attorney General's Investigations Division which is led by Chief Investigator … Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newComptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… Court Justice Thomas Breslin in Albany County Court, where she entered a plea of not guilty. The charges are … Churns and Deputy Chief Investigator Antoine J. Karam and Legal Analyst Sara Pogorzelski of the Attorney General's …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-overState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… of Bethel, pleaded guilty before Judge Peter Feinberg in the Town of Rockland Justice Court to Offering a False Instrument for Filing in the Second Degree, in connection with a scheme to defraud the New York State and … of Bethel pleaded guilty before Judge Peter Feinberg in the Town of Rockland Justice Court to Offering a False …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelV.2 Governance – V. Chart of Accounts (COA) Governance
… authority over budget, resource plans, scope, schedule and major deployment issues, and receives input from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceXVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … unchanged from those existing at the date of the latest annual statements. Uncertainties that could affect the … of Revenues, Expenditures and Changes in Fund Balances, for the governmental funds only, on an interim basis. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… unsealing of a one-count indictment charging Richard L. Cook III, 57, a resident of Atlanta, Ga., with the crime of … Second Degree, a class C felony, in Albany County Court. Cook is charged with stealing over $200,000 in pension … Powell, a New York State pensioner who died in 2009. “Mr. Cook allegedly thought he could get away with defrauding the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… (Report 2022-S-46 ). About the Program The Mitchell-Lama Housing program (Program) was created in 1955 by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to middle-income families. A total of 269 …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newState Agencies Bulletin No. 2117
… blackout period. Affected Employees Employees whose direct deposits are returned from their financial institution for … SFS becomes available. Therefore, employees whose direct deposits are returned from the receiving financial … Actions Agencies must ensure employee direct deposit account changes and updates are completed as soon as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… were paid; $126,447 in compensation paid to the former Executive Director and Assistant Executive Director in excess of SED's median allowable …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manual