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Opinion 91-25
… to salary increments or steps based on longevity and to holiday pay); (employment restrictions) GENERAL MUNICIPAL … to longevity salary increments or steps, but not to holiday pay. A firefighter receiving payments pursuant to … Municipal Law, §207-a(2) is entitled under the statute to holiday pay and to salary increments or steps based on …
https://www.osc.ny.gov/legal-opinions/opinion-91-25DiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
… identity theft in connection with his theft of $79,943 in pension payments sent to his deceased father. The defendant, … Donnelly for her partnership in helping to protect our pension system from fraud.” "Richard Gaines shamelessly stole … The defendant’s father worked for the Nassau County Bridge Authority for 29 years before retiring in 1996. He …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nysRockland County – Court and Trust Funds (2019M-45)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45DiNapoli Appoints Senior Budget and Policy Staff
… State Comptroller Thomas P. DiNapoli announced today that he … Todd Scheuermann as assistant comptroller in the Division of Budget and Policy Analysis. These appointments are to fill … providing an independent and fact-driven analysis of the state’s fiscal health and major policy decisions. The wide …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffOpinion 91-29
… Associations (use of tax moneys for an eye care plan, hospital telephone and television charges, and gifts); … fire insurance tax moneys to pay for an eye care plan, hospital telephone and television charges, and gifts for all … for the use of a telephone and television during a hospital stay; and a gift for each active firefighter (e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-91-29DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… (e.g., licensed nurses and certified nurse aides). Penalty amounts above $2,000 are to be used to support the … for that purpose. DOH can suspend a portion of a penalty depending on certain factors, such as history of … in some cases, is suspending a substantial portion of the penalty imposed. For a sample of 109 orders, DiNapoli’s …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… David M. Hoovler announced that three former officials of the Orange County Industrial Development Agency (IDA), who … and D.A. Hoovler today also released a report detailing the defendants’ crimes and how the systemic failures and neglect of duty by the IDA board …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionOrange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Village of Upper Brookville – Justice Court (2013M-160)
… 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-160DiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Former Mayfield Town Clerk Dorothy Hart was arrested today for allegedly pocketing thousands of dollars in public funds, … District Attorney Chad Brown and New York State Police for their diligent work in helping us hold Ms. Hart … Former Mayfield Town Clerk Dorothy Hart was arrested today for allegedly pocketing thousands of dollars in public funds …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… relating to the calculation of the District’s annual fire protection bill. Key Recommendations Establish a system of internal … an audit of the District’s records. Negotiate a new fire protection contract with the City that would allow for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… misappropriated more than $1.1 million in Village funds for personal gain. The former Clerk-Treasurer was able to … ). She also did not maintain complete and accurate accounting records, provide financial reports to the Board, … file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19DiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and audit found … Haverley, 65, of Horseheads, was charged with third degree grand larceny, a Class D felony. She was arraigned Tuesday at … Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and audit found …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… literacy reportedly not having 3 months of emergency funds vs. 58% for those with lower financial literacy. Similarly, … only the minimum balance within the previous 12 months, vs. 46% for those with lower financial literacy. In 2021, New …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followDiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… identity theft and grand larceny for using agency-issued gas cards to allegedly steal nearly $8,000 in gas for his personal use, State Comptroller Thomas P. … her knowledge. He unlawfully purchased $7,978 worth of gas including super-unleaded gas which none of the DDSOO …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… Carthage Housing Authority (WCHA) Executive Director Jan Hoffman for stealing over $48,000 in WCHA funds, and Katherine (Katie) Pais, Hoffman’s mother and former WCHA consultant, for aiding in and concealing the scheme. “Hoffman and Pais brazenly diverted funds meant to support …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000Privacy and Links Policy
… Comptroller is committed to protecting your privacy when you access our website and the online services we offer. Consistent with New … Law, this policy explains the use of information which you provide to us and information which may be available to … Comptroller is committed to protecting your privacy when you access our website and the online services we offer …
https://www.osc.ny.gov/online-services/privacy-and-links-policyeBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… offer fresh perspectives on day-to-day business and can benefit companies’ bottom lines,” DiNapoli said. “We see far … March 23: eBay announces the appointment of American Red Cross CEO Gail McGovern, the third female director on its … nation. Over the past 20 years, 82 percent of the cost of benefit payments has been funded by investment returns. The …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersOpinion 90-58
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to … MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee … ethics. You ask whether a village trustee who is also an insurance salesman would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-90-58State Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief Judge Judith … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kaye