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Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… from Gobble Meals. She also used taxpayers’ funds to make car loan payments. She served as Beekman tax collector for …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… Administration Gail S. Ennis today announced that Sandra Smith, a resident of Georgia, has pleaded guilty to the … justice was served and restitution was made in this case.” Smith pleaded guilty to two counts of theft of government … to the SSA. The defendant’s late-mother-in-law, Minnie Smith, was an employee of the New York State Insurance Fund …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsOversight of Chemical Dependence Residential Services (Follow-Up)
… Supports (OASAS) oversees one of the largest substance use disorder systems of care in the nation, with approximately …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and the New York State Police announced today. … Thomas P DiNapoli Oneida County District Attorney Todd Carville and the New York State Police announced today …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000DiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… A 69-year-old Manhattan man, Randy Ray, was arrested today for allegedly stealing more than $50,000 in pension benefits meant for his deceased sister-in-law, New … A 69yearold Manhattan man Randy Ray was arrested today for allegedly stealing more than $50000 in …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawOpinion 89-4
… Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … was intended to: (1) ensure that a perfected security interest is obtained; (2) avoid a pledge of the same … (or the nominee of any of them) which in the ordinary course of its business maintains security accounts for its …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… KIMBERLY SPINA with participating in a widespread health care fraud scheme through their fraudulent operation of Dolson Avenue Medical ("DAM" or the "Practice"), a multi-disciplinary … DAM and other businesses, to conspiracy to commit health care fraud, charged in a separate Information unsealed …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 93-5
… TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town … date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper notice, … before the date specified in Town Law, §109, the public hearing on the preliminary budget was held, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-60
Concerning the propriety of a town building inspector also engaging in the business of providing home inspection reports to prospective purchasers of homes within the town
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 89-59
… WATER RENTS -- Imposition of (authority to impose water rates to raise both operation and maintenance and capital … DISTRICTS -- Capital Costs (authority to impose water rates to raise both operation and maintenance and capital … and debt service solely by the imposition of water rates on the users of the water district. The district in …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … 329; Opn No. 82-104, supra , relative to abandonment of a road if the municipality does not have fee title; 20 Opns St … Highway Law, §118-a may require that the abandoned county road be conveyed to adjacent property owners in certain …
https://www.osc.ny.gov/legal-opinions/opinion-91-49DiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… District Attorney Anne T. Donnelly announced a Syosset man was sentenced today to up to ten-and-a-half years in prison for his role in a $12 million Ponzi scheme that targeted nearly 50 … District Attorney Anne T Donnelly announced a Syosset man was sentenced today to up to tenandahalf years in prison …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… programs. TAPPE used her position as the Director of Finance and Administration for NYU’s Metropolitan Center for … routed $3.3 million to bank accounts held by two shell companies TAPPE created, using some of the funds for NYU … Grand Larceny in the Second Degree, and two counts each of Offering a False Instrument for filing in the First Degree …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if actual … of the intangible asset. Other intangible assets should be capitalized when one of the following two … General capital assets should be accounted for at historical cost at estimated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsDisability Retirement Applications – When Employees Retire
… A disability application can be filed by the employee or someone … of your employee. When we receive a disability retirement application, we review it to determine if it meets all filing … Behalf of an Employee You can file a disability retirement application on behalf of an employee. There are different …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… intended for public services and capital improvements in New York City, was sentenced to one to three years in state prison. A multi-agency investigation, including NYC … agencies, exposed the theft of approximately $300,000 in public funds provided by New York State, the New York City …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… Acting United States Attorney for the Southern District of New York, announced that MICHAEL KLEIN, the former treasurer … acting United States Attorney Kim, the FBI, IRS and the New York State Police for partnering with my office to bring … In addition to the prison sentence, KLEIN, 49, of Mahopac, New York, and Palm City, Florida, was sentenced to 77 years …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementOpinion 89-42
… FINANCE LAW, §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry … your letter concerning the investment of village funds in short term United States Treasury bills under a system known … Concerning the propriety of investing village funds in short term United States Treasury bills under a system known …
https://www.osc.ny.gov/legal-opinions/opinion-89-42DiNapoli and Schneiderman Announce Guilty Plea in $120K Fraud of State Pension Benefits
… indicating that he was still alive while she utilized a power of attorney to access his account and withdraw pension … his behalf during a 12 year period from June 30, 1997 to Oct. 30, 2009. “Ms. Cizik stole $120,000 by pocketing her …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-and-schneiderman-announce-guilty-plea-120k-fraud-state-pension-benefits