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Opinion 95-21
… The opinion may no longer represent those views if, among other things, there have been subsequent court cases or … Town Law, §206 authorizes towns to consolidate two or more special improvement districts established for the same … as follows: The town board of any town may, and within 20 days after the date of filing with the town clerk of a …
https://www.osc.ny.gov/legal-opinions/opinion-95-21DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of former Almond Volunteer Fire Department Treasurer … the safety of their community,” DiNapoli said. “This arrest serves as a wake-up call to volunteer fire departments … State Comptroller Thomas P DiNapoli today announced the arrest of former Almond Volunteer Fire Department Treasurer …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsOversight of Chemical Dependence Residential Services (Follow-Up)
… 819 and Part 820 programs. Before issuing an operating certificate, OASAS is required to inspect programs for … viability review before the program’s current operating certificate expires. The objective of our initial audit, …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… Comptroller Thomas P. DiNapoli, United States Attorney for the Northern District of Georgia Ryan K. Buchanan and Inspector General for the Social Security Administration Gail S. Ennis today announced … State Comptroller Thomas P DiNapoli United States Attorney for the Northern District of Georgia Ryan K Buchanan and …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… claim. Claims generally may be rejected or reduced if they do not meet legal requirements, exceed available …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… Thomas P. DiNapoli today announced the arrest of Jennifer Colucci, 41, of Hopewell Junction, N.Y., for … to deal with the economic impact of the pandemic, Jennifer Colucci allegedly used taxpayer dollars to fund her … Thomas P DiNapoli today announced the arrest of Jennifer Colucci 41 of Hopewell Junction NY for allegedly …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherTown of Florida – Town Clerk Operations (2012M-215)
… was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background … there may have been transactions that were not accounted for and additional moneys missing. We were unable to … instead of the days when the collections were batched for deposit. Record deposits made in the accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215City of Newburgh – Budget Review (B20-6-12)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted … as proprietary funds, the nature of the activity accounted for in them is generally governmental. By reporting internal … funds separately from the proprietary funds that account for business-type activities, the information in the "Totals" …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli: 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 of the Mahopac Volunteer Fire Department ("MVFD”), was … today by U.S. District Judge Cathy Seibel to 77 months in prison for wire fraud, subscription to false tax returns, …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… New York State Comptroller Thomas P. DiNapoli and Orange … 45, and his wife, Sharma Alam, age 45, both of the Town of New Windsor, were arrested and charged with Grand Larceny in … First Degree in connection with a scheme to defraud the New York State Medicaid program of millions of dollars. Raja …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsOpinion 89-42
… §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry form, which … concerning the investment of village funds in short term United States Treasury bills under a system known as … to this section may also be made in obligations of the United States of America... b. Such obligations, unless …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 89-60
… Inspector (engaged in private business of performing home inspections) GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), … inspector engaged in the private business of performing home inspections for prospective purchasers of homes does not … inspector also engaging in the business of providing home inspection reports to prospective purchasers of homes …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 89-59
… of (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS … Costs (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, … §§198(3)(d), 202, 202-a: A town board may raise all the operation and maintenance and capital expenses of a water …
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-91-49Opinion 93-5
… County, the hearing "shall be held" on or before the tenth day of December. Section 108 further provides that the … at any other time ( Lancaster Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; Consolidated Edison …
https://www.osc.ny.gov/legal-opinions/opinion-93-5State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… for filing in the First Degree and Falsifying Business Records in the First Degree. 1 “Our multilingual learners and … and making her answer in court.” According to court documents and statements made on the record in court, between … a False Instrument for Filing in the First Degree, a class E felony, two counts Falsifying Business Records in the First …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… 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 victims—many of them seniors—between 2015 and 2017. Matthew Eckstein, 52, … Syosset man was sentenced today to up to tenandahalf years in prison for his role in a $12 million Ponzi scheme that …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… for examining and recording title Cost of title guarantee insurance policies Cost of real estate surveys Cost of an … duties, handling and storage costs Specific in-transit insurance charges Sales, use and other taxes imposed on the … of capital assets such as those due to strike, flood, fire or other casualties. The cost of abandoned …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsComptroller 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-executive