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Opinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
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
… federal court before U.S. Magistrate Judge Lisa Margaret Smith. "Mr. Parisi tried to steal millions from the estate he …
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
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … partnership between the State Comptroller, the Attorney General, the Federal Bureau of Investigation, and the United States Attorney's Office for the Northern District of New York. …
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 under the Operation Integrity partnership of the Attorney General and Comptroller which has resulted in …
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
… State Comptroller DiNapoli. "Our fight against pension fraud has led to more than 20 arrests and $2.7 million in … My message is clear: If you try to get away with pension fraud, we will find you and hold you responsible. I thank … our commitment to rooting out and prosecuting pension fraud to the fullest extent." According to documents filed in …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-arrest-brooklyn-man-allegedly-pocketing-over-23kComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… State Comptroller Thomas P. DiNapoli and New York Attorney General Eric T. Schneiderman announced the guilty … . "Thanks to our Operation Integrity partnership with Attorney General Schneiderman, Mr. Wills was convicted and is … dealings. He's now in prison, paying the price," said Attorney General Schneiderman . "No public servant is above …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… OSC Review After Treasury notifies OSC Bureau of State Accounting Operations (BSAO) – Budgets and Spending … contacted them. The NYGL0400 ALL JOURNAL Report is run monthly as a SFS Book of Record report, but can also be … to ensure the accuracy of the expenditure reduction. To run the report, navigate to: General Ledger > General Reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewDiNapoli Releases Interactive Map of Local Census Results
… 3.1% from 2010 to over 2.9 million people. Conversely, the Southern Tier had the largest percentage decrease at 3%, … governments. In cities outside of New York City, this group decreased by nearly 12% between 2010 and 2020 and now …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsTown of Wells – Records and Reports (2024M-59)
… – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Wells Town Supervisor maintained complete accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… operations to determine whether there were opportunities for cost savings for the period July 1, 2010, through June 5, 2012. Background … comprises seven elected members. Budgeted expenditures for the 2010-11 and the 2011-12 fiscal years were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… The Ravena-Coeymans-Selkirk Community Library is located in the Village of Ravena, which is within the Town of Coeymans in Albany County. The Library is a public school library that …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Contract Submission System Guide for Public Authority Users
… by the authority or authority group to OSC since May 2010. Results display in table format. Manage Contacts Provides the ability to add or edit a contact. Displays all individuals designated to receive … appropriate contract prefix and then enter the contract number that has been assigned by the contracting authority …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersChemung County Probation Department – Collections and Disbursements (2016M-10)
… city, 11 towns and five villages. The County is governed by an elected 15-member County Legislature. The County’s … Department assists in reducing the incidence of crime by probationers in the community and is the designated agency … are prevalent. Undisbursed restitution payments held by the Department were not paid in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Federal Impact: Travel and Tourism to New York – Federal Funding and New York
… (481111), Nonscheduled Air Passenger Chartering (481211), Deep Sea Passenger Transportation (483112), Charter Bus … , FY23 – FY26 (FYTD) – December, accessed on March 3, 2026. 4 Based on the reported first intended address of the … December 2025 COR Summary & Analysis accessed on March 3, 2026. 6 U.S. Customs and Border Protection, Traveler and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkMore About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available to Tier 2, 3 … NYSLRS is required to compare the employer’s special plan cost to the cost of the Article 14 plan and assign you to the less costly plan. Based on our … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planLocation Service Providers
… The State Comptroller, whose longstanding view is that the rightful owners should claim their abandoned funds without charge, strongly encourages everyone to contact the … The State Comptroller whose longstanding view is that the rightful owners should claim their abandoned funds …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersOpinion 91-50
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of retained percentages held by the State Comptroller or by a political subdivision. This is in reply to your … Law. Section 139(3) permits a contractor to withdraw all or any part of amounts retained by the State from payments …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright … 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December … Facilities Totals Internal Service Funds CASH FLOWS FROM OPERATING ACTIVITIES Receipts from …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsOpinion 2009-2
… in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State Comptroller's Permission (when … need to obtain the State Comptrollers approval for town water improvement …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State Comptroller's Permission (when … need to obtain the State Comptrollers approval for a town water improvement is …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0