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Opinion 88-39
… UNIFORM JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony complaint, is held by the town court, and is forfeited while the … a town in the county or a village located within the town is entitled to receive distribution of cash bail forfeited in …
https://www.osc.ny.gov/legal-opinions/opinion-88-39DiNapoli Report Identifies Trends in Causes of Subway Delays
… Subway on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of … (MTA) has an opportunity to further improve performance and reduce troubling delays by targeting the main issues … Subway ontime performance OTP last year and in the first half of 2025 remained better than in 2019 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, according to a report … COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Government-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … see the Statistical Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataComptroller DiNapoli Releases School Audits
… for unsupported and potentially inappropriate leave taken. Newburgh Enlarged City School District – Financial Management …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and effectiveness of the administrative transactions that it processes for its … Background The State’s 2012-13 budget, at the suggestion of the Spending and Government Efficiency (SAGE) Commission, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesComptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… N.J., to six months in jail and five years of probation for the theft of more than $162,000 in pension benefits from … Thomas P. DiNapoli. "I thank Attorney General Schneiderman for partnering with us to protect public money and root out … it harms all of the retirees who count on their pension for a secure retirement. Through my office's joint …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges Over Alleged Theft of $78,000 in New York State Pension Benefits
… charging Terence Fitzpatrick, 43, a resident of Monmouth County, New Jersey, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Fitzpatrick is alleged to have stolen over … charging Terence Fitzpatrick 43 a resident of Monmouth County New Jersey with the crime of Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-over-alleged-theft-78000-new-yorkComptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… Attorney General Schneiderman, Ms. Miller now must answer for the money she diverted from New York State's retirees, … secure retirement." Josephine Miller was a New York State pensioner, who retired from the Port Authority of New York & … by the Comptroller's Division of Investigations, with assistance from Investigator Dennis Churns and Deputy Chief …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-overFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… GARCIA, the former president and chief of the Briarcliff Manor Fire Department in Briarcliff Manor, New York (BMFD), pled guilty to embezzlement of more … writing checks to himself for $122,000 from the Briarcliff Manor Fire Department. Thanks to my ongoing partnership with …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000State Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2004-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … reimbursements by the village for health care benefits of its officers and employees. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-57
… requirements. 1971 Opns St Comp No. 71-76, unreported is superseded. This is in reply to your letter asking whether … a village, without competitive bidding, may contract with the town in which the village is located for the town to repair and improve certain village streets. …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Buffalo Academy of Science Charter School - Procurement (2019M-250)
… cumulative payments totaling $1.3 million, as required by the School’s policy. School officials made 26 purchases … totaling $289,500 without using quotes, as recommended by the School’s procurement procedures. Key Recommendations … purchases, as required by the policy and as recommended in the procurement procedures. School officials generally …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Opinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … financing) FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user fees) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 88-34
… or statutory amendments that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns … Towns may enact traffic regulations, rules, and orders in the same manner as ordinances. Villages may enact traffic regulations, rules and orders, in the same manner as resolutions. Opn No. 74-1224 is …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 90-27
… in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district) …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 2005-3
… , 97 Misc 2d 722, 412 NYS2d 100; see also, e.g., Bassett v Fish , 75 NY 303). Pertinent here, General Municipal Law … in General Construction Law §66 to General Municipal Law §51, for purposes of standing. 4 Subdivision 3 of section 402 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 92-27
… Teachers , 40 NY2d 268, 386 NYS2d 657; cf . Mineola Union Free School District v Mineola Teachers Association , 41 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 95-4
… an investigation regarding the propriety of payments made with county funds to reimburse officials upon the submission … board of supervisors has become aware of allegations with respect to possible criminal conduct relating to two … submitted to the county by a public official who is paid with county moneys; and charges billed to the county for …
https://www.osc.ny.gov/legal-opinions/opinion-95-4