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DiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… of a joint investigation between Comptroller DiNapoli’s Office, the New York State Police and Dutchess County D.A. William Grady. “Ms. Colucci … the hard work of the New York State Police and our law enforcement partners. I commend and thank the State …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesOpinion 98-4
… of this opinion, we will discuss only State statutes. You may wish to contact the county attorney's office with …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2003-5
… provided pursuant to General Municipal Law §208-b. You ask whether the line-of-duty presumption in Retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 95-24
… or more inhabitants on behalf of the city school district. You ask whether this aid may be used to pay operating …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 95-10
… (duty of town to erect fences around certain cemeteries and burial grounds) TOWN BOARD -- Powers and Duties (erection of fences around certain cemeteries and … of its use by town residents for fourteen years. In the case of a cemetery in the second class described in section …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 88-23
… 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. CONFLICTS OF INTEREST … the corporation and the village. In this regard, you state that the board member's duties with the corporation do …
https://www.osc.ny.gov/legal-opinions/opinion-88-23XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… This section informs Business Units how to process vouchers for payments pursuant to Awards and … Certification for Pre-Adjudicatory Settlement Agreements form, (AC-3300-S). This form is required for Pre-Adjudicatory …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsOpinion 2006-2
… to the “typical property” or, if different, the “typical one or two family home” (see Town Law §§193[2], 209-a), as stated in …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… have member contributions in your account, you can take a loan from NYSLRS. If you aren’t required to contribute … of member service credit. You must repay each outstanding loan in an amount sufficient to repay the loan and interest within five years. Loans are repaid through …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsComptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… million 6-year fraud relating to two New York University (“NYU”) programs. TAPPE used her position as the Director of Finance and Administration for NYU’s Metropolitan Center for Research on Equity and …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudOpinion 89-16
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … INSURANCE LAW, §§9104, 9105: Except as otherwise provided by a special act, the members of the fire department or, in … be expended for illegal purposes or purposes contrary to public policy (see e.g. 1987 Opns St Comp No. 87-88, p 130; …
https://www.osc.ny.gov/legal-opinions/opinion-89-16NYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… losing their right to a public pension,” DiNapoli said. “For nearly two decades, Ursula Stone took advantage of her … criminal activity is absolutely stunning,” Baker said. “For nearly two decades, Ursula Stone abused the trust of the … criminal acts on this community has been and will be felt for decades. But for the dedication and expertise of the New …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… your retirement benefit paid. You can choose from several pension payment options, all of which will provide you with a … a designated beneficiary after your death. Estimate Your Pension Most members can estimate their pension using the benefit calculator in Retirement Online . …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… stealing $22,000 in cash by pocketing fundraising proceeds and writing numerous checks to herself. Dieter, 40, was … DiNapoli’s office uncovered missing funds during an audit and investigation of the Almond Fire Department, located in … Attorney Keith Slep for their diligent work on this case.” The audit, released today, found from 2009 through …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… their pension using the benefit calculator in Retirement Online . The calculator uses your salary and service credit … and then save or print it. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your … to NYSLRS) may not be able to use the Retirement Online calculator at this time. These members should contact …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionOpinion 95-21
… The consolidation is subject to public hearing and permissive referendum requirements. You ask whether a town … for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, … the board may then adopt a resolution, subject to permissive referendum, to consolidate the districts (Town …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Town of Florida – Town Clerk Operations (2012M-215)
… that the Clerk transferred money between accounts under her control to cover up these shortfalls. During our audit, … gaining access to taxpayer funds and removing them from her possession. Because the Clerk did not maintain adequate, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… should be taken in most cases. Obviously, this will depend on the specific deficiency and the dollar amount involved. … to request a more detailed claim and to educate the vendor on itemization requirements. If the claim is for travel or … is sometimes a matter of judgment and will vary based on the situation. In some cases, consultation with the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsCity of Newburgh – Budget Review (B20-6-12)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget … no greater than the tax levy limit (tax cap), unless a local law is adopted to override the limit. Review the …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted … as proprietary funds, the nature of the activity accounted for in them is generally governmental. By reporting internal … funds separately from the proprietary funds that account for business-type activities, the information in the "Totals" …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34