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DiNapoli Honors Caribbean Leaders
… Foundation, a board member of the American Foundation for the University of the West Indies, and serves as the first-ever ambassador for the New York Public Library system. Brooklyn Caribbean …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… purchases with housing authority funds since 2016, her entire tenure as executive director. In total, Hoffman … submitted over $1,000 in false reimbursements. Through her role as the accounts payable bookkeeper, Pais allegedly … to the board, but also prepared checks to pay Hoffman for her fraudulent reimbursements and to pay off Hoffman’s …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedOpinion 89-40
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … department who is self-employed as a sole proprietor or a partner in a partnership may not be reimbursed for actual … Law, §§176[11-a], 176-a). A commissioner is prohibited from serving simultaneously as chief or an assistant chief of …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Reporting Regulation for Elected or Appointed Officials
… worked and time charged to accruals, shall record his or her work activities for a period of three consecutive months. … or appointed official should extend the period of his or her record of work activities by the amount of time utilized … outside the normal working hours that require his or her attention to attend to official duties, including …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsOpinion 2008-1
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. CONFLICTS OF INTEREST -- Contracts (gifts to school district) -- Exceptions (contracts with … be formally accepted on behalf of the school district by resolution of the board of education (see Education Law § …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1About the Record of Activities – Reporting Elected and Appointed Officials
… Our judges are on call every third weekend. Can they claim all of that time because they cannot do other things? What do I do if an elected or appointed … complete an ROA? One of our appointed officials does not have a term of office. Can I leave the current term begin and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… all financial duties, including online banking, on her personal computer. Adequate accounting records were not …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Urban Choice Charter School - Information Technology (2019M-240)
… was used to process 510 financial transactions after her resignation. School officials did not adopt IT policies …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… state prepares for a different federal landscape and tries to help New Yorkers address affordability and improve quality … how we pay for them will be debated, and I look forward to the details when the state budget is released later this …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressDiNapoli Appoints Senior Budget and Policy Staff
… and the state Division of the Budget over his 25-year career in state government. Prior to joining the … Conference. He spent the greater part of his professional career in different positions within the state Division of …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims may increase the effectiveness of this key control because a claims auditing official would … mitigates risks associated with the expenditure of public money. Although boards are not required to establish a … plays an important role in deciding whether or not the appointment of a claims auditing official would be beneficial …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… Two Poughkeepsie women allegedly cashed seven pension checks totaling $8,600 meant for one of the defendants’ deceased mother, New York State … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerOpinion 91-29
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 90-43
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (police officers - eligibility of children) POLICE AND POLICE PROTECTION -- Death Benefits (eligibility of children) GENERAL MUNICIPAL LAW, §208-f: The special accidental death benefit which is payable under §208-f may be paid to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-43About the Academy
… with many of the local government associations with which OSC partners in providing training to all levels of … in New York State. A 26-year Retired Combat Veteran of the US Navy, Dan was a certified Master Trainer and a faculty … of Science in Accounting. … The Academy for New York States Local Officials is an innovative and strategic program …
https://www.osc.ny.gov/local-government/academy/about-academyOpinion 94-13
… right to receive payment under section 207-a is a vested property interest protected by constitutional due process …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 89-12
… pertain to services provided by the practitioner or his or her organization for such government body (see also section … the professional's duties not include a review of his or her own work (1970 Opns St Comp No. 70-678, unreported). … when one is charged with the duty of reviewing his or her own work, the objectivity of such review is placed in …
https://www.osc.ny.gov/legal-opinions/opinion-89-12State Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… “With a new year and legislative session upon us, today’s State of the State Address by Gov. Hochul outlined her priorities for … Financial Plan released in October indicated the state is facing outyear budget gaps totaling over $21 billion …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressCentral Valley School District – Claims Audit (2015M-129)
… Finding The Treasurer does not oversee the application of her signature on checks or compare checks to the warrant …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… County Treasurer (Treasurer) in a timely manner. Reconcile her bank account or identify errors such as duplicate tax …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247