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Opinion 94-33
… firefighters' service award programs. Under article 11-A, only "active volunteer firefighters" who meet certain age and …
https://www.osc.ny.gov/legal-opinions/opinion-94-33FOIL Subject Matter List
List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law (Public Officers Law, § 87 (3)(c))
https://www.osc.ny.gov/files/help/pdf/foil-subject-matter-list.pdfExecutive Order - Ensuring Diversity and Inclusion
Every State employee is treated equally before the law and has the right to full enjoyment of the protections, rights and obligations provided by law.
https://www.osc.ny.gov/files/procurement/pdf/executive-order-equal-opportunity.pdfDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… to justice.” The pensioner, Ray’s sister-in-law, retired on disability retirement in October 1986 from the Supreme … were being deposited, which was a joint account in the name of the pensioner and Ray. The investigation found that … after his sister-in-law’s death and used the money to pay credit card bills, travel, and make online purchases. Ray was …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… A Syracuse man pleaded guilty yesterday to stealing nearly $22,000 in pension payments sent … A Syracuse man pleaded guilty yesterday to stealing nearly $22000 in pension payments sent …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherOpinion 89-57
… street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, … to utilize town highway equipment and personnel to repair and improve a village street of a village located …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 89-19
… granted by this section with respect to counties applies only to those fees paid by a county to the clerk of that … by town public welfare officials. It appears this is the only provision in the Social Services Law denominating a …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 89-30
… PROPERTY -- Gasoline (authority to provide to private senior citizens organization under contract) GENERAL … contract with a private non-profit organization to provide senior citizens bus transportation, a town may provide … bus. You ask whether a town may contract with a private senior citizens organization to provide gasoline to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-30DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… Milestone charged the state $9,240 even though it only paid her $6,770. Milestone’s response, in which it …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerOpinion 90-6
… Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … not accept a corporate grant for the purpose of providing day care services pursuant to the Social Services Law on the condition that a day care room be permanently named in a manner which …
https://www.osc.ny.gov/legal-opinions/opinion-90-6DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… Lake Ariel, Pennsylvania, was arraigned in Nassau County District Court. “Thanks to our joint efforts with law … health care rip-offs. I thank Acting Nassau County District Attorney Madeline Singas’ office and the Department … health insurance to some state and local government and school district employees and their families. The state …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudVillage of Suffern - Budget Review (B20-6-2)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Opinion 89-10
… 3 of section 77-b provides that all actual and necessary registration fees, all actual and necessary expenses of … to attend a conference for estimated expenditures for registration fees, travel, meals, lodging and tuition fees. …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Opinion 96-24
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … established for the purchase of equipment. The board may fix such amount each year at approximately the same amount … purchase of equipment. In its discretion, the board could fix such amount each year at approximately the same amount as …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… [read complete report – pdf] Audit Objective Did the Wyoming County Industrial Development Agency (WCIDA) … a seven-member Board of Directors (Board) appointed by the Wyoming County Board of Supervisors. The Board is responsible …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Opinion 91-30
… unreported; 27 Opns St Comp, 1971, supra ). Thus, the only exception which is pertinent in this instance is …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 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-91-48DiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… A Rochester woman, Elona Roberts, was arrested today for the alleged theft of more … launched an investigation. The investigation revealed that Roberts had deposited 66 checks into her own bank account and … and hotels, in addition to making cash withdrawals. Roberts was arrested this morning on charges of Grand Larceny …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherState Agencies Bulletin No. 962
… the required contribution rate of 3% in the Percentage field. The 3% contribution is not covered under Section 414-h … (if multiple records exist). Enter “7W” in the *Plan Type field. Enter the current payroll period begin date or Hire Date, whichever is later in the *Deduction Begin Date field. Enter the employee’s Date of Membership per the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirementOpinion 91-56
… Lakes Solid Waste Management Authority (the Authority) is generally governed by title 30 of the Public Authorities … by any political subdivision thereof shall not be deemed a liability for the purposes of this section. (emphasis added) … such a five-year period, it would be essential to define what is meant by "operative" and to apply a test therefor. …
https://www.osc.ny.gov/legal-opinions/opinion-91-56