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Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … work of my investigators and auditors in partnership with Attorney General Schneiderman and Commissioner Peters' … financing system is not a piggy bank for criminals," said Attorney General Schneiderman. "As we allege, Mr. Alvarez …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateOpinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… the defendant misused her position to ensure that the only improvements realized through her administration of …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterXI-A.1.B Category Codes – XI-A. Purchasing
… This section provides agencies with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, the category code is used on purchasing documents to … This section provides agencies with guidance regarding the proper use of category codes in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesOpinion 2008-5
… fire company to be expended for fire company purposes only. If the village owns all of the fire apparatus to be … fire company must be expended for fire company purposes only and provides no authority to the village unilaterally to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Oversight of the Clean Water State Revolving Fund
… with the Department of Environmental Conservation (DEC), has provided more than $30 billion in low-cost financing to communities. Under a memorandum of understanding (MOU) with DEC, the Corporation, along with DEC, is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundDiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… that DOH do all it can to make sure MCOs are being paid only what they are entitled to and that they cover costs they …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsOpinion 88-20
… in the opinion. COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate its family court from the unincorporated area of a town to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-20XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare periodic financial reports in accordance with … in the topical sections of this chapter. References may be to GASB Codification sections, GASB Statements and/or GASB … (AICPA) Committee on Accounting Procedure. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… gives away millions of dollars each year in tax breaks for companies that are supposed to create jobs and expand … in exchange for creating and maintaining specific numbers of new jobs or making significant capital … ESD adjusted the original annual job creation commitment numbers after the fact to align with the lower job creation …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programOpinion 2000-21
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint … TOWNS -- Fire Districts and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Sexual Harassment Policy for the Office of the State Comptroller
… he/she can file a “Charge of Discrimination.” The EEOC has district, area, and field offices where complaints can be …
https://www.osc.ny.gov/sexual-harassment-policyState Comptroller DiNapoli Releases School Audits
… School District , Onondaga Central School District and Roscoe Central School District . "In an era of limited resources and increased accountability, it's critical that schools make … dollar count," DiNapoli said. "By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… the Canisteo-Greenwood Central School District (District) Board of Education’s (Board) appointed claims auditor … improper or fraudulent claims from being paid. A board of education (board) must audit the claims against a … Did the CanisteoGreenwood Central School District District Board of Educations Board appointed claims auditor properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… Tolls and Fees Using Images and Law Firms (Report 2017-S-70 ). About the Program The MTA is a public benefit … interconnect parts of New York City. TBTA serves more than 329 million vehicles per year and carries more traffic than … in the nation. Toll revenues from TBTA help subsidize MTA’s public transit services. TBTA’s total operating revenue for …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… unpaid tolls, which is needed to help maintain and repair New York City's bridges, tunnels and transit system." The state … some unpaid tolls as "unbillable" because either the license plates captured on camera cannot be traced or are not …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsUnified Court System Bulletin No. UCS-353
… agencies with instructions for manual payment of the April 2025 UCS Security and Law Enforcement Differential Payment … employees (BU 86). Effective Dates: The April 2025 UCS SLED payment will be processed with the following … Effective Date Check Date Administration 1 Lag 03/27/2025 04/23/2025 Eligibility Criteria: Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-353-april-2025-unified-court-system-ucs-security-and-lawSecurity Longevity/Anniversary Date Calculator
… date when an employee returns to the payroll from being on leave. Please refer to the Salary Manual, Payroll … date when an employee returns to the payroll from being on leave …
https://www.osc.ny.gov/state-agencies/payroll/security-longevity-calculatorIX.9.A Transfer Authorizations – IX. Federal Grants
… may be contained in appropriation acts or within bills that are enacted with the budget to implement various provisions of the appropriation acts. These bills are commonly referred to as "Omnibus Article VII language bills" and provide the authorizations necessary to transfer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… waited until verification of the completeness of Justice Center investigations before fulfilling the request, contrary …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-law