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Opinion 98-24
… (for Volunteer Firefighters' Benefit Law coverage for a firefighter of a bordering fire company providing on-going services) …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 92-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (supervised physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay … to justify the expenditure and the cost is reasonable in relation to the benefits received by the district. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-4SteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by SteppingStone Day … (CFRs) were reasonable, necessary, directly related to the special programs, and sufficiently documented pursuant …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli, the U.S. Attorney for the Northern District of Georgia Ryan K. Buchanan and the Inspector General for the … Sandra Smith, for allegedly stealing over $450,000 in New York state pension and Social Security payments made to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… down debt from past projects and cover the operating costs for state agencies, according to a report by New York State … shows the problems have gotten worse. DHBTF spending for capital projects declined between state fiscal year (SFY) … aside to build or repair roads and bridges is being used for new capital projects by the state,” DiNapoli said. “It is …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offHealth, Safety, and Accessibility in District 75 Schools
… the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans with Disabilities Act (ADA) compliant for … receive their services in hospitals and at home. The DOE is responsible for ensuring that District 75 schools comply …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… Retirement System $465,647, as part of his sentence today for defrauding the retirement system in a double-dipping scheme. Hoffman, 66, of Shirley, was … system is an essential duty of the State Comptroller. This sentence returns nearly half a million dollars to our …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedNew York's 529 College Savings Program Turns 20
… up before the end of the year and take advantage of the tax benefits that may be available. "New York State …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20DiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… Schenectady County District Attorney Robert M. Carney, and Schenectady County Sheriff Dominic Dagostino announced … access to essential health care for millions of people, and my office will continue to partner with law enforcement … to root out fraud. My thanks to District Attorney Carney and Schenectady County Sheriff Dagostino for their …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
The Metropolitan Transportation Authoritys New York City Transit Transit needs to do a better job of maintaining its security and safety equipment including ClosedCircuit Televisions CCTVs in the subway system to avoid future unexpected failures an audit found
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderLeading the Way on Climate Investment
Climate change poses significant risks to the Common Retirement Funds investments the economy and a society as a whole but the global effort to mitigate these risks creates opportunities
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
New York State agency overtime costs increased 102 in 2024 for a total of $13 billion while the number of overtime hours increased by 78 or 18 million hours higher than the previous year
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Fund's Mission, Values and Investment Philosophy
… people and the highest standards for ethics and investment management. Core values We commit to living these … and capabilities required for the Fund to be a leading investment organization. Perseverance We support each other …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… treatment provider was able to collect $3.9 million in ineligible payments due to the processing of invalid … $47.6 million contract with Phoenix House New York (PHNY) in 2009 to provide outpatient, inpatient, and residential … alcohol addiction treatment services at several facilities in the New York metropolitan area. The state’s contract with …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesComptroller DiNapoli Releases Municipal Audits
… Condition (Monroe County) Since the end of the 2011 fiscal year, the district has steadily improved its financial …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. announced the sentencing of Rochelle Rose to … years’ probation after her guilty plea to grand larceny in the third degree in April. Rose also paid $22,000 in restitution toward the $60,288 she stole from the NYS & Local Retirement System after her mother died. Rose, …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsEquine Health and Safety
… Purpose To determine whether the Gaming Commission (Commission) is monitoring and enforcing New York State rules and regulations designed to promote the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyAdministration and Collection of Real Estate Transfer Taxes
… and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant law and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the district, State … checks and balances. I thank District Attorney Carnright for bringing Mr. Denardo to justice and helping us recoup the … to the district. "I thank the Comptroller and his staff for their diligent work on this case," District Attorney …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… ALBANY – New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the sentencing of Terence Fitzpatrick, 53, of Monmouth County, N.J., … her death in 2006. Fitzpatrick, who had been acting as power of attorney before Sullivan’s death, failed to notify …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-state