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Comptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… conspiracy began in 1992, when Cohen devised a scheme with Joseph Ross of Century Coverage Corporation in which the … a False Instrument for Filing in the First Degree (a class E felony). As part of his guilty plea, Rapfogel admitted … working with co-defendants David Cohen, Herb Friedman and Joseph Ross and with others, he stole from Met Council. …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilTown of Butternuts – Disbursements (2021M-62)
… Law (GML) by allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on deposit. In … of debit cards. Discontinue allowing the service provider access to the Town bank account. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Opinion 88-7
… service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… Assistant D.A.s Adam Maltz and Jaime Hickey-Mendoza are handling the prosecution of this case under the … two counts 1 The charges contained in the indictment are merely allegations, and the defendant is presumed … unless and until proven guilty. All factual recitations are derived from documents filed in court and statements made …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mOpinion 92-30
… v Town Board of Town of Onondaga , 61 AD2d 352, 402 NYS2d 677). In our opinion, because a code of ethics may not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Wrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… [read complete report – pdf] Audit Objective Did the Wrights Corners Fire Company, Inc. (Company) Treasurer … Period January 1, 2024 – January 9, 2026 Understanding the Audit Area A fire company’s treasurer should maintain … oversight by a fire company board and membership, and the protection of public funds. The Company’s budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… said. Peets, 59, allegedly failed to take care of leaks in the town’s water system and then falsified reports …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksAccounts Payable Advisory No. 44
… whether: (i) agency staff selected a location with an ACH payment method on purchase orders and/or vouchers, (ii) vendors have designated a location with an ACH payment method as the default location in their vendor … to Section X.4.D of the Guide to Financial Operations for additional information about vendor locations. Vendors …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsOpinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13XIII.8 Overview – XIII. Employee Expense Reimbursement
… In addition to travel reimbursements, employees can be reimbursed for other expenses according to collective … examples of some of the expenses for which employees may be reimbursed. Professional Dues and Publication To be eligible for payment, the membership must be directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewOpinion 2000-4
… 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). It has been held that payment …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4XII.5.F Payment Dates and Terms Overview – XII. Expenditures
… on how the Basis Date impacts the Schedule Due and Discount Due fields using information from the vendor record … such as the Scheduled Due field and, where applicable, the Discount Due field. For example, if the vendor record … is used in the calculation of the Scheduled Due Date and Discount Due Date for vendors classified as Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewOpinion 88-52
… college. You ask whether the above-mentioned individuals, all of whom are paid by the county, are required to comply … in subdivision one of section 802. Accordingly, assuming all officers and employees presently have knowledge of their … Whether the abovementioned individuals all of whom are paid by the county are required to comply …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 93-5
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … act may not be performed at any other time ( Lancaster Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf … NYS2d 56; Rose v Elliott , 218 App Div 287, 218 NYS 185; Lincoln Plaza Associates South, S & P v Commissioner of …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-61
… LAW, §3-301(2)(a); UNIFORM JUSTICE COURT ACT, §§201(b), 2001(1), 2101(i)(2); CRIMINAL PROCEDURE LAW, §100.55: A … only on an unincorporated area of the town (1980 Opns St Comp No. 80-334, p 98; see Incorporated Village of Ardsley … of Greenburgh , 79 AD2d 628, 433 NYS2d 626, mod 55 NY2d 915, 449 NYS2d 27). Accordingly, the amount of money to be …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 97-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … which is not a "political subdivision", to adopt a local law, ordinance, or resolution promulgating its own form … Such a library, however, is not ordinarily regarded as a branch of county government ( Buffalo and Erie County Public …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Incorporated Village of Garden City – Check Signing (2021M-39)
… signatories sign checks using their own signatures. Except for as specified in Appendix A, Village officials agreed with …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Monticello Central School District - Fund Balance Management (2020M-2)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2DiNapoli: NYC Experiencing Record Job Growth
… New York state since the end of the recession, according to a report released today by State Comptroller Thomas P. … by 18.9 percent between 2009 and 2017, pushing employment to an unprecedented level of 4.4 million in 2017, breaking … an important part of the city's economy, its contribution to job growth has been modest in recent years. Instead, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growth