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Comptroller DiNapoli Releases School District Audits
… user accounts were not properly managed. Genesee Valley Central School District – Financial Management … a capital reserve that was not properly approved. Sauquoit Valley Central School District – Procurement (Herkimer …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsLocation Service Providers
… for free through the Internet, our Communication Center, mail inquiry and public outreach. There is no charge … are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been … and Procedures for “ Abandoned Property Location Service Providers. ” Location Service Providers can submit …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersAsylum Seeker Spending Report
… between State Fiscal Year (SFY) 2022-23 through SFY 2026-27 for emergency spending related to people seeking … Services (DHS) for emergency shelter costs, followed by NYC Health + Hospitals (H+H), which led the operation of the … Note: New York City fiscal year is from July 1 to June 30. * FY 2026 expenses have not yet been finalized. …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportBusiness Partners
… the applicant, other interested parties and all business partners of the time and place of the hearing. Hearings are …
https://www.osc.ny.gov/retirement/business-partnersAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018 (2019-M-1)
To ascertain the total expenses that the Department incurs in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the four State Fiscal Years ended March 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19m1.pdfRequest for Withdrawal from Section 384 (PF5094)
For NYSLRS PFRS members to withdraw their election to contribute under the provisions of Section 384 of the Retirement and Social Security Law, permitting retirement after 25 years of allowable police or fire service.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5094.pdfComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… Thomas P. DiNapoli, Westchester County District Attorney Anthony A. Scarpino, Jr. and Village of Croton-on-Hudson … to its safety," said Westchester County District Attorney Anthony A. Scarpino, Jr. "Rooting out corruption takes … funds." "I want to thank Westchester District Attorney Anthony Scarpino and the Investigations Division Public …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… GARCIA, the former president and chief of the Briarcliff Manor Fire Department in Briarcliff Manor, New York (BMFD), pled guilty to embezzlement of more … writing checks to himself for $122,000 from the Briarcliff Manor Fire Department. Thanks to my ongoing partnership with …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Opinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 91-19
… -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing for Rensselaer DPW Employees Who Stole Scrap Metal Proceeds
… who approved of the idea and allowed him to use a city truck to make the trips during business hours. According to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-rensselaer-dpw-employees-who-stole-scrapOpinion 90-2
… issues discussed in the opinion. LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) … which was established by the town within which the village is located and which is supported by town-wide taxes, for …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 88-43
… is not reimbursed by an outside party such as an insurance carrier or the State Insurance Fund. In such a situation, …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 92-17
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … no tax revenues are allocated to the towns ....(142 AD2d at 865, 531 NYS2d at 62; emphasis added) Although this statement may be dictum, …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 93-16
… employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" … consistent or periodical rule or practice" (Black's Law Dictionary, 4th Ed. Rev; see also 76 C.J.S. 609-610). Based …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… Thomas P. DiNapoli. "We must have a zero tolerance for public corruption and we will continue to partner with … services, and that the money was instead redirected to a non-profit corporation called NY 4 Life, which Wills … the money to pay individuals who had carried out campaign work for his City Council race. Judge Ira Margulis presided …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenXII.7.B Voucher Denials – XII. Expenditures
… rejections can occur for various reasons, including at the agency’s request. The Bureau has established codes for … Payment rejections can occur for various reasons including at the agencys request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… resulting from normal operations. External Obligating Events AROs must be legally enforceable. Activities … event. Per paragraph 9 of GASBS 83, external obligating events include: Approval of federal, state, or local laws or … capital asset should not be reported. Internal Obligating Events In order to recognize an ARO, there must also be an …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations