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Model Code of Ethics for Local Governments - Frequently Asked Questions
… a discretionary function requires the exercise of judgment. Examples of discretionary functions include: … is an officer of the organization (Section 2[c]). In this case, as an officer of the non-profit, the town board member … against the municipality on behalf of his or her spouse or minor children. For example, a municipal officer or employee …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsTown of Bethlehem – Information Technology (2025M-25)
… MIS Director and two employees: the Information Service Specialist and Help Desk Technician. In addition, the Police Department has a Senior Network and … and loss. Officials also have minimal assurance that in the event of a disruption or disaster (e.g., a ransomware …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25DiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… and events were unwittingly padding this individual’s bank account,” said DiNapoli. “This type of flagrant behavior went … addition, the former director opened an unauthorized bank account which allowed her to deposit senior center funds and … director subsequently wrote checks from the unauthorized account to herself and her husband for $3,500 more than the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… from $1.9 to $2.1 billion per year from 2018 to 2022. Each client who enters a shelter must take part in a needs … third-party provider. The assessment, an evaluation of the client’s housing and care needs, is supposed to begin within … of admission and be completed as soon as possible. Once a client completes the assessment, the ILP is developed to set …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersComptroller DiNapoli Releases Municipal Audits
… audit their respective claims before payment. A review of 382 claims (totaling $3.5 million) disclosed that 121 claims …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-29
… care plan, hospital telephone and television charges, and gifts); (procedure to make fire department recipient of tax … care plan, hospital telephone and television charges, and gifts for all active firefighters, members, or their … the moneys for any other purpose, such as the purchase of gifts or the provision of benefits unrelated to the care and …
https://www.osc.ny.gov/legal-opinions/opinion-91-29DiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… support through personal income tax check-offs including fish and wildlife programs, missing and exploited children … by the Department of Environmental Conservation, for fish and wildlife management. DiNapoli’s report, coming after …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… retirees,” said Comptroller DiNapoli. “Now he will serve jail time for his actions. My initiative to fight fraud on …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftVillage of Montgomery – Purchasing and Information Technology (2013M-210)
Village of Montgomery Purchasing and Information Technology 2013M210
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210DiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… to her deceased mother-in-law. “Exploiting the death of a family member for personal profit is a heinous crime,” … Fund for 20 years until retiring in 2005. To be closer to family, she moved from Brooklyn to Georgia afterward and …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsDiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… to New York State Comptroller Thomas P. DiNapoli’s annual estimate. The increases reflect a rise of more than 30% in … city’s securities industry bonuses. Based on DiNapoli’s estimate, tax revenue from the bonuses may fall short of … March bonus season to securities industry employees who work in New York City. Bonuses paid by firms to their …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025DiNapoli: Springport Town Clerk Faces Criminal Charges
… actions were exposed during the Comptroller’s review of Springport’s monthly retirement reports. DiNapoli’s office … her arrest will deter others from such corruption. My office works to safeguard the pension fund and thwart … to defraud the system." To date, DiNapoli’s investigation of retirement frauds has led to 24 arrests and the recovery …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… or employee authorized to make purchases on behalf of his or her State agency - generally by use of a State-issued … decision of the State officer or employee in performing his or her State duties and responsibilities. Consequently, … in substantial conflict with the proper discharge of his or her duties in the public interest. For example, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… Tax collections through the first half of the state fiscal year (SFY) fell $1.3 billion (3.5 … income tax (PIT) receipts, the state’s largest source of revenue, lagged expectations, according to a mid-year … balance was $9.6 billion, primarily reflecting receipt of settlement money the state has largely committed for …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearDiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections
… State tax receipts through the first two months of State Fiscal Year (SFY) 2021-22 were $4 billion higher … “The strong tax collections through the first two months of the state fiscal year is good news and gives reason for … emerging from the pandemic on solid fiscal footing because of robust tax revenue growth and an unprecedented infusion of …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projectionsOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… Eligibility If you are unable to perform your duties because of a permanent physical or mental incapacity, and if you have … effective, your ordinary disability benefit will be equal to the benefit that would be payable to you as a service …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362DiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… official misconduct and attempted computer trespass, and agreed to resign for her attempts to boost her state … to official misconduct and attempted computer trespass and agreed to resign for her attempts to boost her state …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsPerformance of Duty Disability – Special 20- and 25-Year Plans
… file an application for a performance of duty disability retirement benefit within one year of the alleged incident or … incapacity. The Benefit If approved, your benefit will be 50 percent of your FAE, plus an annuity based on any voluntary contributions you may …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilitySouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… to ensure that financial activity was properly recorded and reported and to safeguard District moneys for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Fallsburg and located in … to ensure that financial activity was properly recorded and reported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… A North Country court clerk is accused of pocketing more than $5,400 from the Bombay Justice Court while the other court clerk was absent, according to State Comptroller Thomas P. … highway safety, not to line the pockets of a dishonest clerk,” DiNapoli said. “My office will continue to root out …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-fees