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Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- … by the Commissioner of Education in consultation with the State Comptroller. The curriculum may be offered as part of a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Village of Addison – Payroll (2024M-12)
… 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-payroll-2024m-12DiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… to identity theft in the first degree in Nassau County Court before Judge Colin O’Donnell. He is due back in court on July 17. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherDiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… and paid back over $35,000 which she stole from property tax payments and dog license fees deposited with the town … and paid back over $35000 which she stole from property tax payments and dog license fees deposited with the town …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… report – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly … segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board Oversight (2024M-8) ). The former … Determine whether the Village of Addison Village ClerkTreasurer properly deposited …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Village of Upper Brookville – Justice Court (2013M-160)
… of receipt. The court clerk usually prepares and makes bank deposits only once per month. The Board has not … 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures that document the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 8, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Oneonta … Town of Oneonta Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsDiNapoli: Monterey Fire Department President Arrested for Allegedly Stealing Funds from the Department
… Steven G. James announced the arrest of Kelly S. Groves, the president and interim treasurer of the … she will be held accountable.” “The Schuyler County DA’s office takes allegations of larceny from volunteer fire … purchases with its debit card between Sept. 19, 2018 and Dec. 31, 2022. Groves, as treasurer, did not deposit any cash …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-monterey-fire-department-president-arrested-allegedly-stealing-funds-departmentDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… New York State Comptroller Thomas P. DiNapoli, Jefferson County District Attorney Kristyna S. Mills, the U.S. Department of Housing and Urban Development, Office of the Inspector General (HUD OIG), and the New York State Police today announced the … New York State Comptroller Thomas P DiNapoli Jefferson County District Attorney Kristyna S Mills the US Department …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000Inspector General
… that the Office is guided by the highest ethical standards and principles in the conduct of its business. Comptroller … Executive Order established the Office of the Inspector General and empowered it to prevent, detect and deter … that recommends remedial action shall advise the Inspector General and the State Comptroller in writing within sixty …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalOpinion 2001-4
… of Waterloo , 245 AD2d 1079, 667 NYS2d 553 mot for lv to app dsmd 91 NYS2d 957, 671 NYS2d 717; Benjamin v Town of … Sacco v Maruca , 175 AD2d 578, 573 NYS2d 787 mot for lv to app denied 78 NY2d 862, 578 NYS2d 877, concerning referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Transportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… today. The company’s office manager was also charged with money laundering in connection with the scheme. Defendant, Mohammad … to partner with law enforcement to root out waste, fraud and abuse, and protect the state’s Medicaid program. I …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeDiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Nassau … five years’ probation and ordered to pay full restitution after being convicted of identity theft in connection with … a clear warning to anyone who considers stealing from the New York state retirement system that they will be caught and …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nysOpinion 2007-6
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking … unit and is the highest ranking subordinate to the police chief in a village police department receives a one-time … amount for performing additional duties as “acting chief” for a period of one year, the police chief is entitled …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6NYS Common Retirement Fund Contacts
… University of Florida. Common Retirement Fund Directors Jennifer Cardiff, Public Equities [email protected] Manuel …
https://www.osc.ny.gov/common-retirement-fund/resources/nys-common-retirement-fund-contactsComptroller DiNapoli Releases Municipal Audits
… of goods or services. In addition, claims totaling $1.3 million were paid without board approval. Village of … with outstanding held bail and restitution totaling $1,864. In addition, the board’s audit of the court records …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… that she never received a $4,055 loan check to get a replacement check in the same amount. Both checks were then cashed separately. This arrest was the result of a joint investigation conducted by the Office of the State … that the first check had never arrived and requested a replacement. A stop payment was placed on the first loan …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkDiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker
… I send my congratulations to Melissa Mark-Viverito on her selection … I send my congratulations to Melissa MarkViverito on her selection …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speakerOpinion 90-47
… The duty of the State or a municipality to provide a legal defense to an employee under Public Officers Law, §17 or §18 … courts to the duty of an insurance company to provide a defense under an insurance policy, and correspondingly the … road as a highway by use and the highway superintendent's power to maintain the road and ability to use it for access …
https://www.osc.ny.gov/legal-opinions/opinion-90-47DiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… his personal use, State Comptroller Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez announced today. … said State Comptroller Thomas P. DiNapoli. "I thank Brooklyn District Attorney Eric Gonzalez for partnering with … at a heavy cost to taxpayers over the long term," said Brooklyn District Attorney Eric Gonzalez. "I commend …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-steal