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Opinion 91-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television charges, and … the Volunteer and Exempt Firemens Benevolent Association of Lakeview may expend foreign fire insurance tax moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Village of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12State Agencies Bulletin No. 2031
… of the revision made to the Federal Tax Data page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. Affected … who have a Federal Form Version W-4 – 2020 or later and for whom an IRS Lock-in Letter, Lock-in Adjustment Letter, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsDiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… his co-workers to steal thousands in fuel, betraying not only his colleagues but the New Yorkers with developmental …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealOpinion 90-58
… §805). A "contract" for purposes of article 18 includes only any express or implied claim, account or demand against …
https://www.osc.ny.gov/legal-opinions/opinion-90-58DiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… Some New Yorkers with disabilities are missing out on employment opportunities and other benefits because the … advisement system, according to an audit released today by State Comptroller Thomas P. DiNapoli. “New Yorkers … recommendation. WINR also does not provide information on all of the benefits that the commission report …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workeBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… proposal they filed at eBay Inc. after the company agreed to revise its Governance Guidelines to include gender and racial diversity among the qualities its seeks in its board members. When DiNapoli and Trillium filed their … proposal they filed at eBay Inc after the company agreed to revise its Governance Guidelines to include gender and …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersVillage 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
… announced. "Ms. Hart took advantage of her position and the public's trust by diverting public funds to herself," … "I thank Fulton County District Attorney Chad Brown and New York State Police for their diligent work in helping … misappropriated more than $35,000 in property taxes, dog licensing and other fees. Ms. Hart pocketed more than …
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)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through July 8, 2013. … general fund budget totaled approximately $941,000 for the 2013 fiscal year. Key Findings The Board did not … an investment policy or a code of ethics, Issue a W-2 form for the Treasurer’s wages and take out withholdings from her …
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)
… Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds. Key Findings The former … properly deposit, record, report or disburse Village funds and misappropriated more than $1.1 million in Village funds … to fulfill its fiscal responsibilities, provide oversight and segregate the duties of the former Clerk-Treasurer (see …
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
… Former Village of Millport Treasurer Dawn Haverley was arrested for felony … Thomas P. DiNapoli. "Ms. Haverley took advantage of her position and abused the public's trust by pocketing … helping us hold Ms. Haverley accountable." Haverley, 65, of Horseheads, was charged with third degree grand larceny, a …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftState Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… session upon us, today’s State of the State Address by Gov. Hochul outlined her priorities for 2024, addressing … session upon us todays State of the State Address by Gov Hochul outlined her priorities for 2024 addressing issues …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a time-keeping system that either shows hours worked or … When to Complete a New Record of Activities An ROA can be valid for up to eight years. If an official starts a … If the number of hours worked changes; or When a new person is elected or appointed to the position. Please note: …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… claims and preparing checks for payment. Pais not only knew about Hoffman’s continuous theft and failed to …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000DiNapoli: Monterey Fire Department President Arrested for Allegedly Stealing Funds from the Department
… she will be held accountable.” “The Schuyler County DA’s office takes allegations of larceny from volunteer fire … Vondracek in Schuyler County Centralized Arraignment Part Court. She is due back in court on Feb. 10. The charges filed in this case are merely …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-monterey-fire-department-president-arrested-allegedly-stealing-funds-departmentOpinion 91-48
… board represented by board member's personal attorney) ZONING AND PLANNING -- Planning Boards (board member … 800(2) contract with a municipality (see, e.g., 1988 Opns St Comp No. 88-68, p 135; 1985 Opns St Comp No. 85-60, p 84; 1983 Opns St Comp No. 83-108, p 133; …
https://www.osc.ny.gov/legal-opinions/opinion-91-48State 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-kayeDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… and District Attorney Anne T. Donnelly announced that a Florida man was charged with grand larceny and identity theft … accepting, withdrawing and spending nearly $80,000 in funds from pension payments made by the New York State and … away in 2019. Richard Gaines Jr., 51, of Daytona Beach, Florida, was arraigned today before Judge Geoffrey Prime on …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherDiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… Island City (L.I.C.), Sunnyside and Woodside in northwest Queens have their own distinct personalities, but together … report on the local economies in this section of northwest Queens, which is based on data from within the boundaries of … “There is a strong immigrant population in this section of Queens and it is helping lead the borough’s revitalization. …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queens