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Opinion 96-5
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (exemption from when … the fees imposed by section 8022 (b) of the CPLR. This is in reply to your correspondence requesting an opinion on the … you have been asked whether this exemption applies in the situation in which the counsel for MVAIC represents …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Guy Parisi, a Westchester attorney, flouted his fiduciary duty to the estate for which he was administrator. He … of the estate. As an administrator, Parisi had a fiduciary duty to the estate and to the decedent’s son, the sole …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… partnership with Comptroller DiNapoli and other colleagues in government to root out public corruption across New York State.” Wormuth pleaded guilty to grand larceny in the fourth degree in Saratoga County Court. The Honorable Matthew J. Sypniewski …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… Eric T. Schneiderman today announced the indictment of New York City Council Member Ruben Wills for allegedly … filing false documents with the New York City Conflicts of Interest Board. The case is the latest joint investigation … is a serious crime,” Attorney General Schneiderman said. “My office’s partnership with the Comptroller is designed to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Brooklyn Man for Allegedly Pocketing over $23K in Deceased Mother's Pension Benefits
… Thelma Hairston selected to receive her pension as a Pop Up Joint Allowance Half, which provided her with a reduced … back in court on April 3. If convicted, Jimmie Buie faces up to 2 1/3 to 7 years in state prison. The charge is merely …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-arrest-brooklyn-man-allegedly-pocketing-over-23kDiNapoli Releases Interactive Map of Local Census Results
… down the road,” said DiNapoli. “These changes can impact how revenues, such as local sales tax and federal aid, are … state’s second-most populated region, increased by 3.1% from 2010 to over 2.9 million people. Conversely, the Southern Tier had the largest …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… of Moneys Received of this Guide. All refunds against a lapsing appropriation not approved by OSC by close of business on the lapsing date will be deleted by the lapsing process and all related appropriation balances …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… broke the law by stealing public funds and, in this case, filing false disclosure forms to conceal his financial … and more than $30,000 in restitution. In light of Wills' current prison sentence and his guilty plea to filing a false … G. Cort and Deputy Bureau Chief Stacy Aronowitz. The Criminal Division is led by Executive Deputy Attorney General …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsMore About This Retirement Plan – Special 20- and 25-Year Plans
… 20- and 25-year retirement plans. (There is no Tier 4 in PFRS.) These benefits are provided by Sections 384, 384-d … 8, 2010, you may not be covered by the benefits described in this publication, even if your employer has adopted and … will be covered under Article 14. The benefit information in this summary does not apply to you. View your Article 14 …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planExamples from GASB Statement 34 - Statement of Cash Flows
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows … ( 2,325,483) 1,061,118 Net cash provided by operating activities 1,692,545 229,327 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsOpinion 91-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … State Comptroller or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local … representative, of certain classes of securities listed in such section, including bonds or notes of the State of New …
https://www.osc.ny.gov/legal-opinions/opinion-91-50DiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… of Norwood, was arrested for allegedly stealing $73,725 from the Village. “Nancy Berger is accused of stealing funds … losses incurred by the Village of Norwood, and assure the people of Norwood that my office will work to restore confidence in its public servants,” said District Attorney Pasqua. …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-village2013 Year End Report
… Compensation Law and New York State’s mandated fee schedules. Background The Board administered four sole … supported, (ii) were not in compliance with mandated fee schedules, (iii) contained computation errors, (iv) were … to ensure payments comply with the Law and mandated fee schedules. Consider performing a risk assessment to determine …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not … by GML. The District has been using a credit union for the deposit and temporary investment of District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Village of Morris – Fund Balance (2017M-58)
… expenditures, funding needed reserves and reducing real property taxes. Adopt budget estimates for revenues and …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… correct prices were obtained when purchasing goods through New York State Office of General Services contracts. The Board …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Opinion 2009-2
… such determination (currently, the Office of Real Property Services) (Office for Local Government Mem, Bill Jacket, L …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Contract Submission System Guide for Public Authority Users
… the System generally reflect the functions a user performs in an organization and only allows the user to complete tasks … contracts to OSC for filing or prior approval. Displays a list of the authority’s contract transactions that are … Header Select the appropriate contracting authority. Note: list will only contain the names of the parent and subsidiary …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersPublic Health – 2021 Financial Condition Report
… Pandemic Brings Jump in Medicaid Enrollment Department of Health (DOH) Medicaid enrollment rose by 521,805 (8.4 … to establish a Basic Health Program, a new low-cost health insurance option authorized by the Affordable Care Act (ACA) … without access to affordable coverage and with incomes at or below 200 percent of poverty level. Spending on the …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-health