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Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … District , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli has made it a priority …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsSafety of Seized Dogs (Follow-Up)
… does not have an official identification tag while not on the owner’s premises; or is licensed but not in control of or on the property of the owner or custodian and is believed to … an unsatisfactory rating. Our initial report, issued on April 16, 2018, determined the Department was adequately …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-65 ). About the Program State … within 180 days of the issuance of EO 95, to provide the Office of Information and Technology Services (ITS) with a … were no processes to identify new publishable data to post on Open Data (at the time of the audit, the most recent …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followOpinion 93-30
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … COUNTY LAW, §657-a: If, after an individual is arraigned by the village justice court and committed by order of the … ; City of Poughkeepsie , supra ; County Law, §657-a). The case of Village of Walden , supra , specifically concerned …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… larceny and kickback scheme. Three other defendants, David Cohen, William Rapfogel and Joseph Ross, previously pleaded … behind bars and up to 1 ½ to 4 ½ years in state prison. Cohen, who served as head of the council until 1993, when … in the elaborate scheme. The thefts began in 1992, when Cohen devised the scam with Joseph Ross, of Century Coverage …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackOpinion 89-40
… -- Reimbursement for Expenses (loss of wages) WORDS AND PHRASES -- Employer (meaning for purposes of General … , 14 NYS2d 595, mod on other grnds, 285 App Div 751, 15 NYS2d 451; see also Boro Park Sanitary Live Market v … St Comp No. 69-953, unreported; see also 23 Opns St Comp, 1967, p 142; 2 Opns St Comp, 1946, p 217; cf . General …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… court-ordered treatment for individuals under Kendra’s Law to ensure that needed services are delivered in a timely … illness and hospitalizations. OMH, its five regional field offices, and local mental health authorities around the state …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Comptroller Thomas P. DiNapoli, Franklin County District Attorney Elizabeth Crawford, and New York State Police Superintendent Steven G. James announced that Bridget Brown, the former treasurer of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionTown of Bainbridge – Justice Court Operations (2021M-51)
… accurately collected, recorded and reported and deposited in a timely manner. Key Findings The Justices did not always … the Court was collected, deposited, recorded and reported in an accurate and timely manner. The Justices deposited 220 … that were not correctly deposited were not identified. In addition, we found their combined cash balances exceeded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday … in conducting this arrest.” Ennis began working for West Carthage in October 2018 as Deputy Clerk-Treasurer and …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Thomas P. DiNapoli, Acting Essex County District Attorney Michael P. Langey, and New York State Police Superintendent … the former Captain of the Town of Moriah Ambulance Squad, Michael Moran, for allegedly stealing over $14,000 from the …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kOpinion 2004-8
Whether the village may establish a reserve fund to accumulate monies for the noninsured expenses
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 93-21
… This opinion represents the views of the Office of the State Comptroller at the time … obtaining appraisals, to ensure that the negotiated sale is upon the best or most beneficial terms. You ask whether a … In describing a municipality's responsibility when selling unneeded property if public sale is not required …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 92-31
… -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 96 - 11
… approval on own motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion … BOARD -- Powers and Duties (submission of resolution for sale of real property to referendum on board motion) TOWN … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police. “No one is above … his community,” said DiNapoli. “I thank District Attorney Paul Czajka and the New York State Police for their … Division of Investigations, 8 th Floor, 110 State St., Albany, NY 12236. … Former Village of Chatham Chief of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingComplaint Processing
… mediates, hears, makes findings, and recommends action on civilian complaints filed against members of the NYPD. … CCRB investigators make recommendations to CCRB’s Board on how each allegation should be resolved, the Board decides the disposition of each allegation based on the majority vote of a panel of three Board members. CCRB …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingSafety of Seized Dogs
… dog licenses are required to establish and maintain a shelter for dogs or to contract for those services. … period are put up for adoption, transferred to another shelter, or euthanized. The Law requires that seized dogs be … but may occur more frequently if necessary, such as when a shelter has received an unsatisfactory rating. The Department …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Comptroller DiNapoli Releases Municipal Audits
… period represented all receipts collected during that time frame. Library employees also waived about $21,000 in library … average of 19 percent and 31 percent, during the same time frame. Town officials have not developed multiyear financial …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsLanguage Access Services (Follow-Up)
… included in our initial audit report, Language Access Services (Report 2022-S-38 ). About the Program New … July 1, 2022, codified and expanded the State’s language access policy requiring translation of vital documents into …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-follow