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Opinion 95-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CEMETERIES -- Public Burial Grounds (duty of town to erect fences around certain cemeteries and burial … if the cemetery is in fact subject to the provisions of section 291 the town must erect a fence entirely around …
https://www.osc.ny.gov/legal-opinions/opinion-95-10XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… IRS Form W-2; taxable but not subject to tax withholding (except in unusual situations where the payee is subject to … However, such payments are not subject to withholding except in unusual cases (such as where the claimant is … and must be reported to the IRS on Form 1099-MISC, except to the extent that the payments are to reimburse the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman’s … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free … , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 14th …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000XI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… a written policy addressing sexual harassment prevention in the workplace and provide annual sexual harassment … each person signing on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to … a written policy addressing sexual harassment prevention in the workplace and provides annual sexual harassment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… New York State Comptroller Thomas P. DiNapoli today announced that … between Comptroller DiNapoli’s Office, the New York State Police and Dutchess County D.A. William Grady. “Ms. … I thank Dutchess County D.A. William Grady and the State Police for their partnership in bringing this …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… actions. I thank them for their continued collaboration in combatting public corruption.” Hand pleaded guilty to two … was the treasurer for the Morris Central School District in Otsego County. In pleading guilty, she admitted that she stole about $24,000 …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is … IT. We found that copies of back-up data are not stored in a secure off-site location, and the Board has not … of cash receipts. Review the duties of those involved in the cash receipts process in the recreation center and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationOversight of Critical Foster Care Program Requirements (Follow-Up)
… to children and families. OCFS and these entities use the CONNECTIONS system to document information about service …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… DiNapoli’s office have resulted in the arrest of more than 80 individuals and the restitution and fines of $15 million. For a copy of the Comptroller’s audit of the town of Rosendale, …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsTemporary Assistance – Federal Funding and New York
… In New York, the Temporary Assistance for Needy Families (TANF) block grant provides funds to assist low-income families and individuals through child care, tax credits and other services, but the largest … Cash Temporary Assistance is limited to 60 months for any adult. In January 2025, 204,974 people received …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… A former New York state corrections officer and his wife were arrested Friday … and Citizens Bank, according to an investigation by State Comptroller Thomas P. DiNapoli, the New York State Police and the New York State Department of Corrections … A former New York state corrections officer and his wife were arrested for …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanState Comptroller DiNapoli Releases Municipal Audits
… , Erie County Water Authority , Village of Franklin and the Town of Hartwick . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… of Rockland Justice Court to Offering a False Instrument for Filing in the Second Degree, in connection with a scheme to defraud the New York State and Local Retirement System. Gabriel, 62, had resigned her public … a false "Record of Activity" with the Town of Bethel for filing with the State Comptroller. Records of Activity …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelOpinion 2006-2
… 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. IMPROVEMENT DISTRICTS … is required and, in certain instances, the approval of the State Comptroller is required (Town Law §§193, 194, 209-d, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by … members of each company, must determine how foreign fire insurance tax moneys are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Comptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… and PCM Group Inc. (“PCM”). A portion of the funds were then used to pay legitimate grant-related expenses, and to …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), … Online: Retirement Online is the fastest, most convenient way to apply for a loan. You can see how much you are … have an outstanding loan with NYSLRS and want to take another loan: Sign in to your Retirement Online account to …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsNYS 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
… effort they put forth in identifying and prosecuting this crime. Their hard work and cooperation with the New York … who resigned or retired. Before submitting her resignation letter, she wrote herself a final check for $26,613, which … on Aug. 7 by Judge Chauncey Watches of Steuben County Court and her pension forfeiture ordered by Judge Patrick F. …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonOpinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Receiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… affect your potential benefit, and then save or print it. Sign in to your Retirement Online account , go to the ‘My … by the end of the month in which you retire. You have up to 30 days after your pension benefit becomes payable to … a disability retiree, you may change your option selection up to 30 days after your disability application is approved, …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-election