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Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… creditable service beyond 20 years. If you are age 55 at retirement and your regular plan would provide a greater … a public employer before your work as a police officer or firefighter. Maximum Benefit For Tier 2, 5 and 6 members, …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… H. Kim, the Acting United States Attorney for the Southern District of New York, announced that MICHAEL KLEIN, the … Fire Department ("MVFD”), was sentenced today by U.S. District Judge Cathy Seibel to 77 months in prison for wire … and New York State Police. He thanked the Putnam County District Attorney’s Office for its assistance in the …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler … that on Thursday, October 30, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, both of the Town of New Windsor, were arrested and charged with Grand Larceny in the First Degree in …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… secured bond or $10,000,000 partially secured bond. On Tuesday, November 18, 2025, co-defendant Ari Manojkumar, age … State Office of the Medicaid Inspector General and the Hudson Valley Crime Analysis Center. Based upon information …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 89-47
… on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is … This is in reply to your letter concerning the proposed extension of a fire district. You indicate that the town in … the original area of the fire district and the area of any extension of the fire district. In this regard, we note that …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 89-60
… OF INTEREST -- Building Inspector (engaged in private business of performing home inspections) GENERAL MUNICIPAL … (c): Although a building inspector engaged in the private business of performing home inspections for prospective … for which he or she serves, the conduct of the private business could violate General Municipal Law, §805-a, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-67
… the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL … LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of … meaning of General Municipal Law, §800(3) if the mayor's partner is hired independently of the partnership and is paid …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 92-32
… property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL … for fair and adequate consideration, to an historical society for restoration and preservation. The town, by local …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … 329; Opn No. 82-104, supra , relative to abandonment of a road if the municipality does not have fee title; 20 Opns St … Highway Law, §118-a may require that the abandoned county road be conveyed to adjacent property owners in certain …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 98-8
… procure microfilming services, when available in the form, function and utility required by the political subdivision, … "preferred sources". Under that section, preferred source status is accorded to: (1) commodities produced by the … (State Finance Law, §162[2]). When available in the "form, function and utility" required by a political subdivision, …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Open Educational Resources
… throughout New York City’s five boroughs. As of the Fall 2023 semester, approximately 233,000 students were enrolled … graduate, and professional schools. The annual tuition in 2023 for a New York State resident pursuing a bachelor’s … for marking its courses as ZTC in CUNYfirst, CUNY does not exercise sufficient oversight to ensure all OER courses are …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesPassenger Vehicle Fleet Management
… fleet, and to determine whether agencies have controls in place that ensure vehicles are used in the most economical … in a fleet vehicle provided by the agency, their personal car, or a rental vehicle. Historically, the State has taken a … management. Require employees to complete a vehicle use log (to record dates and times of use, purpose of trip, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementFare Evasion
… and the Metropolitan Transportation Authority (MTA) Bus Company (MTA Bus) reported accurate estimates of revenue losses from fare … and Connecticut. The MTA has two agencies that provide bus and subway service within New York City: Transit and MTA … City Transit and the Metropolitan Transportation Authority Bus Company reported accurate estimates of revenue losses …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… personal piggy banks. Assemblyman Scarborough tried to game the system, thinking he could get away with it,” New … and all defendants are presumed innocent unless and until proven guilty in a court of law. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newDiNapoli Announces State Contract & Payment Actions for October 2014
… 55,000 payments valued at more than $4.1 million due to fraud, waste or other improprieties. As the state’s chief … money. The independent audits ensure payments are free from fraud, waste and improprieties. The Comptroller’s office … Health Care). Department of Transportation - Peace Bridge, Buffalo $56.2 million with Union Concrete and Construction …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014DiNapoli Announces State Contract & Payment Actions for February 2015
… and Historic Preservation $28.8 million with Weeks Marine Inc. for bulkhead and esplanade reconstruction at … Authority $16 million with Atlas Painting and Sheeting Corp. to paint and repair deteriorated steel members on … with Westchester County Department of Public Safety for marine patrol services at the Tappan Zee Bridge construction …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015NY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… resulted in New York having a positive balance of payments with Washington, with the state ranking 42 nd in federal fiscal year (FFY) 2023 on a per capita basis, according to a report issued today by State Comptroller Thomas P. … resulted in New York having a positive balance of payments with Washington with the state ranking 42nd in federal fiscal …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesOpinion 2005-5
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer … under that plan are not increased, the village police chief is not entitled to any increase in compensation under … the requirements for compensating a village police chief under General Municipal Law §207-m. You indicate that …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 2010-3
… debt incurred to finance a firehouse used in connection with providing the fire protection service under the contract … for such purchases ( see Budget Report on Bills, Bill Jacket, L 1994, ch 599, at 10-11; Mem of the Department of State, July 14, 1994, Bill Jacket, L 1994, ch 599, at 17, at 5). The Account was also …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Comptroller DiNapoli Releases Municipal Audits
… , Town of Middlefield , Village of Sag Harbor , Town of Sand Lake , Town of Saugerties, Schoharie County , Smithfield … properly accounted for all issued parking tickets. Town of Sand Lake – Justice Court (Rensselaer County) The justices … T of Exeter Twn of Middlefield Vil of Sag Harbor T of Sand Lake T of Saugerties Schoharie Co Smithfield FD T of …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0