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Opinion 90-40
… This opinion represents the views of the Office of the State Comptroller at the time … discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND … during the absence or inability of the mayor to attend a meeting of the board of trustees, may cast two votes, one in …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… General Eric T. Schneiderman and New York City Department of Investigation (NYC DOI) Commissioner Mark Peters today … Attorney General Schneiderman, the HUD Inspector General's Office and the New York City Department of Investigation for … and our law enforcement partners to use every tool at our disposal to crack down on anyone abusing the public …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… without documentation that employees actually worked the hours paid. For example, the president made 109 changes to … $623 for vacation time, $2,971 for sick time and $220 for holiday leave. The audit findings have been turned over to … that the treasurer failed to deposit in the library’s bank account as well as any unauthorized compensation …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsDiNapoli and Schneiderman Announce Guilty Plea in $120K Fraud of State Pension Benefits
… his behalf during a 12 year period from June 30, 1997 to Oct. 30, 2009. “Ms. Cizik stole $120,000 by pocketing her … Division of Investigations, 110 State Street, 14th floor, Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-and-schneiderman-announce-guilty-plea-120k-fraud-state-pension-benefitsNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… be used wisely in this shifting economic landscape, and I am pleased the Governor has continued her promise to increase rainy day reserves. Robust increases to … better prepare us for future downturns and challenges. “I remain concerned about New York’s high debt burden and how …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalDiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… County District Attorney Michael A. Korchak announced today. “The defendant allegedly took advantage of her … County District Attorney Michael A Korchak announced today …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… New York State Police today announced that Valerie White, of Middletown, was arrested and charged with grand larceny in … degree (Class C Felony) for allegedly stealing $51,532.64 of her late mother’s pension payments. “Ms. White thought she … face consequences for their criminal actions.” “The theft of public funds is simply inexcusable. I applaud Comptroller …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsTown of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key … proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Statement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… appointment and commend President Obama for his wise choice. …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyOpinion 2000-22
… service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm representing clients before town agencies) GENERAL … in a pre-existing contract between the town and his or her law firm. The attorney, however, would be required to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… guilty to grand larceny for stealing over $2,000 in pension payments from the New York State and Local Retirement … Smith Shaver tried to take advantage of the New York State pension system by stealing from a friend after his death. … Following Banas’ death, Smith Shaver withdrew his NYSLRS pension payment of $2,076 and his Veterans Affairs benefit of …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemVillage of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the … both a Treasurer and a Clerk position as Village employees to ensure that the Treasurer’s financial duties are performed … of our findings and recommendation, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Village of Addison – Board Oversight (2024M-8)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8DiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… A Syracuse man was arrested yesterday for allegedly stealing over $21,946 in state pension payments meant for his deceased mother, State Comptroller Thomas P. DiNapoli … State Police announced. Michael Glinski, 45, is charged with grand larceny. “Mr. Glinski allegedly tried to …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherModel Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments ("Model Code"”) be adopted by municipalities within New York State? … Model Code of Ethics for Local Governments Frequently Asked Questions …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 88-24
… program, where reimbursed costs include use of a tractor and compensation for the spouse's labor. This is in … costs include gasoline, electricity, the cost of use of a tractor and compensation for the spouse's time in preparing … , this Office concluded that, where a town board member's company repaired a town heating system and billed the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-24XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… State pays for expenses incurred when an employee travels on official State business. In some instances, these expenses … State pays for expenses incurred when an employee travels on official State business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… chief financial officer of the St. Johnsville Volunteer Ambulance Corp. today was charged with stealing over $26,000 from the company, State Comptroller Thomas P. DiNapoli, Montgomery … wrote checks to herself from St. Johnsville Volunteer Ambulance Corp. company accounts purportedly for personal and …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000DiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… receive a reduced monthly retirement benefit so his wife, Mary L. Walsh, would continue to receive payments if he died before her. William Walsh died in October 2005. Mary Walsh died in December 2012 and at the time of death the … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsWyandanch Public Library – Oversight of Library Resources (2013M-399)
… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399