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Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… Adrienne A. Harris today announced the approval of Community District 9 as a Banking Development District (BDD) … there is a demonstrated need for banking services. Bronx Community District 9 (CD 9) is now a designated BDD, covering … and accessible banking products and services in the community. “We are proud to provide $35 million in public …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newOpinion 91-2
… ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In … confidential. Each regional OTB is a public corporation (Racing, Pari-Mutuel Wagering and Breeding Law [hereinafter "Racing Law"], §502[1]; General Construction Law, §65[b][3]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced … to the countys proposed installation and implementation of an E911 system …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2005-6
… Programs (authority of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime Prevention (authority of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 88-41
Whether the town may purchase instructional equipment to be used by a private nonprofit organization in presenting fire prevention programs to town residents
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 88-40
… for making contributions for retirement, social security, health insurance, workers' compensation and other similar benefits … certain purposes, such as retirement, social security and health insurance, to avoid problems associated with joint …
https://www.osc.ny.gov/legal-opinions/opinion-88-40XI.2.B Contract Numbering – XI. Procurement and Contract Management
… The New York State Office of the State Comptroller (OSC) has … for New York State Contract Identifiers to ensure that contract information contained in the Statewide … The New York State Office of the State Comptroller OSC has defined certain formatting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Understanding the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer … are collected by Town employees and remitted to the Clerk for deposit, including fees for building permits, youth programs and golf course charges. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
… to collect and analyze aggregate data to identify and address the primary causes of this failure. OTDA made limited … Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc. (2023-N-9) The New … – Farmland Protection Program (2023-S-19) According to the American Farmland Trust, farms generate over $47 billion in …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsPenn Entertainment and MGM Resorts Letters
I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdfComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… Eydeler was arraigned today on the indictment by the Honorable Stephen W. Herrick in Albany Supreme Court, and …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
New York State Comptroller Thomas P DiNapoli Monroe County District Attorney Sandra Doorley and New York State Police Superintendent Steven G James announced the arrest of a 68yearold Rochester woman for allegedly stealing $12973 in state pension payments sent to her deceased mother
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsOpinion 89-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … FINES AND PENALTIES -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, … 190.60 of the Penal Law for Scheme to Defraud in the Second Degree would properly be deposited into the State's …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 93-12
… payment to the school district. March 12, 1993 David S. Shaw, Esq., Attorney Poughkeepsie City School District …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New … York State and Local Employees Retirement System, payable to her deceased uncle, David Wynn. Wynn was a New York State … and that is why our office will bring these fraudsters to justice,” said Attorney General Schneiderman. “There has …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… the former treasurer of the Essex County Agricultural Society and former Willsboro town clerk/tax collector, was … a crime of public corruption for stealing funds from the society and the town. “Bridget Brown abused the trust of … abuse.” Brown worked for the Essex County Agricultural Society — a non-profit organization that promotes agriculture …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionComptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… partnership with Comptroller DiNapoli, we will continue to fight fraud and abuse whenever and wherever we find it in … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of …
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 Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… charging Linda Miller 57 a resident of Englewood NJ with grand larceny in the second degree a class C felony …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-overState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… in the Town of Rockland Justice Court to Offering a False Instrument for Filing in the Second Degree, in … she pleaded guilty, Gabriel admitted having submitted a false "Record of Activity" with the Town of Bethel for filing … have worked full-time as a Tax Collector for Bethel. Her false claims increased her service credit toward retirement …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethel