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Budgeting for Department Heads
In this session, presenters will cover the role department heads play in the budget process, the importance of staying within adopted or amended budget levels at all times, and discuss why department heads may not be able to incur expenses equal to the full adopted amount of appropriations.
https://www.osc.ny.gov/files/local-government/academy/pdf/budgeting-for-department-heads-and-managers-07222026.pdfState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… that Dennis Mosesman and Elsie Mosesman have been indicted on charges including Grand Larceny in the Second Degree, a … Degree, a class D Felony, and Offering a False Instrument for Filing in the First Degree for stealing approximately … special needs children aged three through five years on Staten Island. Throughout the course of the scheme, the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandState Comptroller DiNapoli and Department of Financial Services Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Towns of Shandaken and Olive
… Comptroller Thomas P. DiNapoli and Department of Financial Services Acting Superintendent Kaitlin Asrow today announced … in the USB branch will enhance its operations and provide affordable and accessible banking products and services to … change the course of a person's life, whether it's a small business looking to grow, a family hoping to build a more …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-and-department-financial-services-acting-superintendent-asrow-designateWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… District of New York and Philip R. Bartlett, Inspector-in-Charge of the New York Office of the U.S. Postal … Service ("USPIS") announced that a federal grand jury in White Plains, New York, returned an Indictment yesterday charging GUY PARISI, a Westchester attorney, with …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… P. DiNapoli announced. "Ms. Hart tried to game the system and used her position of trust to steal tens of thousands in … DiNapoli. "I thank Fulton County District Attorney Chad Brown and New York State Police for their diligent work in … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementNew York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, the highest level ever recorded, according to a report released today by State Comptroller Thomas P. … New York City employment reached 455 million jobs in 2018 the highest level ever recorded according to a report …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsOpinion 90-51
… emergency telephone service) COUNTY LAW, §§300, 301, 303, 305, 307, 308: Surcharges imposed on customers within a … which automatically connects a person dialing the digits 9-1-1 to an established public service answering point. . ." …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2007-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § … Whether the police chief would be entitled to a monetary payment in the amount of the lump sum payment …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 89-17
… judgments and claims in tax certiorari proceedings without voter approval. 1984 Opns St Comp, No. 84-32 superseded. You … subdivisions (1) and (3) of section 3651 required voter approval to establish and expend moneys from any … may establish a tax certiorari reserve fund without voter approval, provided, however, that the moneys held in …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 96-9
… General Municipal Law, §207-m when collective bargaining agreement provides for signing incentive for highest ranking … constitutes an addition to the base salary of the permanent full-time police officer who is a member of a … purposes of this opinion, we assume a lieutenant is the permanent full-time police officer who is a member of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … result in default judgments) STATE COMPTROLLER -- Justice Court Fund (payment of fees pursuant to General Municipal … for by General Municipal Law, §99-l(1)(a) for each case handled by their justice courts involving a violation, …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §§209, 209-b; Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. … may join together in an ad campaign for the purpose of recruiting volunteer firefighters for the fire departments …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 96-24
… Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by appropriation) GENERAL … district which has recently made the final debt service payment on a bond issue for the purchase of a fire-fighting … approximately equal to the previous annual principal payment on the bond issue. The moneys would be accumulated …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 92-7
… benevolent associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may expend … the firefighter and his or her family. You ask whether the Fishkill Exempt Firemen's Benevolent Association may expend … 83-120, p 151; 1981 Opns St Comp No. 81-328, p 357). The Fishkill Exempt Firemen's Benevolent Association was …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 95-1
… Civil Service Law, §§163[4], 200 et seq .; 1988 Opns St Comp No. 88-64, p 126). A city urban renewal agency is "a … a corporate existence separate from the city (1981 Opns St Comp No. 81-117, p 119; 34 Opns St Comp, 1978 p 68). Among … Law, §503-a[4]; see also General Municipal Law, §§501; 551). Pursuant to this grant of the authority, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 91-48
… in the opinion. CONFLICTS OF INTEREST -- Contracts (planning board review of shopping center expansion) -- Interest in Contract (planning board review of shopping center expansion) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (applicant before planning board represented by board member's personal …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2001-11
… -- Powers and Duties (of individual on behalf of private corporation doing business with fire district not relevant … and Sales (assistant fire chief as stockholder of corporation doing business with fire district) GENERAL … fire department who owns more than 5% of the stock of a corporation would not have a prohibited interest in contracts …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Comptroller DiNapoli Releases State Audits
… the Minority and Women-Owned Business Enterprises (MWBE) Program (2014-S-13) State agencies and public authorities … we requested were either missing mandatory and required documents used to certify MWBEs or the files could not be located. Ogdensburg Bridge and Port Authority: Capital Planning and Maintenance …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsX.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management
… Management Unit (VMU), for a new Single Payment Vendor ID to use in the Statewide Financial System. Only the VMU can establish a Single Payment Vendor ID Number. Business Units should contact the VMU to request … it has a need to request a Single Payment Vendor ID, it should: Complete the New York State Single Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idIX.12.K Functional Clearance Patterns – IX. Federal Grants
… As noted above, state interest liabilities will be calculated during the time the state holds federal … As noted above state interest liabilities will be calculated during the time the state holds federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patterns