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Opinion 90-22
… Systems (necessity to pay interest on consumer deposits) MUNICIPAL FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A municipal water utility is not required …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… tax returns for each of these years. Following the discovery by law enforcement in the fall of 2015 of Klein’s …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportVI.I Overview – VI. Budgets
… amount for the Federal Grant Award, and the Project Child is the funding allocation to specific project … approve and post the Budget Journal to create the Project Child Budget. The “generate parent” functionality will create … (e.g. 2015-16). BUDGET LEDGER GROUPS Budget Definition Description Appropriation KK_APPROP Appropriations (Parent of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… adjustments to reimbursable costs, recalculate tuition rates and recover millions, but more needs to be done. My … with disabilities who are between the ages of three and five years. For the three fiscal years ended June 30, 2017, … children with disabilities between the ages of three and five years. Auditors identified $3,759,935 in reported costs …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsDiNapoli Releases Analysis of Executive Budget
… for healthy gains in tax receipts and continued growth in the economy, the State Fiscal Year (SFY) 2020-21 Executive … reflects significant fiscal challenges related, in part, to higher than expected spending in the Medicaid program, … Medicaid costs to the property tax cap. It is unclear how the budget proposals or any recommendations by the MRT …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetState Comptroller DiNapoli Releases Audits
… DASNY contract. Department of State: Implementation of the Security Guard Act (2019-S-42) The department generally complies with … cards, and maintaining an accurate registry of security guard applicants. However, the department lacks …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… bathrooms at the 172-unit Auburn Family Residence (Brooklyn) were supposed to finish in Dec. 2018, but that was … replacement project at the Park Slope Women’s Shelter (Brooklyn) was put on DHS’ capital plan in March 2015 but work …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixDiNapoli: MTA Faces Worst Financial Crisis in History
… The Metropolitan Transportation Authority (MTA) is facing the greatest crisis in its long history, with few … to step up to help the MTA if our regional economy is going to fully recover.” The COVID-19 pandemic struck when … straits, with budget gaps it had projected in February to what are now at historic levels, as reported in its July …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… Inadequate oversight of a New York City rental assistance program is leading to significant delays in finding permanent housing for homeless people and those at risk of homelessness, … in its system. Auditors said these findings point to a failure in monitoring and oversight. Incorrect data in …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingState Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Annual Review of MTA Finances
… The Metropolitan Transportation Authority (MTA) projects … plan projects budget gaps that grow from $392 million in 2020 to nearly $1.6 billion in 2023. These estimates, … the MTA still projects a small budget gap in 2021 that grows to $433 million by 2023. The MTA also has large …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesSUNY Bulletin No. SU-178
… Calendar ( CAL ) employees will remain on the payroll in their regular positions and will continue to be paid. OSC … new Time Entry Earn Codes to be used to report Summer and Winter Session Payments. The new codes were created to allow … payments for employees who are members of ERS who are not in an annual Pay Basis Code (CAL, 21P, or ANN). Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-178-procedures-processing-suny-2011-summer-session-paymentsOpinion 99-9
… pursuant to General Municipal Law, §77-b, may pay the travel, meal, lodging, registration and tuition expenses of … legal education ("CLE") requirements for attorneys in New York State. The tuition charge would be in addition to … believes are of benefit to the municipality (1979 Opns St Comp No. 79-336, p 59). It is well-established that an …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 92-12
… uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … than New York City), town, village or fire district to pay to a paid firefighter who is disabled as a result of … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12DiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… The State Education Department (SED) needs to improve its … met with officials at 15 school districts (see audit for list) and reviewed the 14 public districts’ compliance with … auditors found that this access is not always reliable for all local law enforcement agencies. SED’s full response is …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningEDSS - Glossary of Terms
… the contract number, used internally by the state agency to facilitate internal agency business needs. No special … Comments Any additional message the state agency needs to relay to OSC that is not covered in any other field. Dates … within an individual agency or Business Unit. Department choices will be based on the user’s log-in credentials. …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… they were his clients at a Garden City-based investment firm or were referred to him by friends or family. Many of … they lost what little they had saved. The FBI and our law enforcement partners are still uncovering evidence in … scams are eventually detected under the watchful eye of law enforcement," said United States Postal Inspector in …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… such as travel, luxury cars, and a high-end country club membership. "Goldin and his accomplices allegedly … travel, luxury car payments, and a high-end country club membership. Value’s owners also allegedly pooled more …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyOther Bulletin No. 9
… Purpose To provide instructions for processing of the LLS payment for eligible employees in Bargaining Units 96 and 97 Affected Employees … 2010. The Longevity Lump Sum payment will be in the amount of $1,250 or $2,500. Effective Date(s) Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sumComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… New York State Comptroller Thomas P. DiNapoli and New York … Attorney General Eric T. Schneiderman today announced the guilty pleas of William Rapfogel, former executive … with other co-conspirators, approximately $9 million from the taxpayer-funded nonprofit organization in a 20-year …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealing