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DiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateOpinion 92-41
… district "[t]here are no roads, per se", but there are a series of concrete "sidewalks". The "sidewalks" are used by …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Town of Tonawanda – Recreation Fees (2017M-133)
… 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … properly accounted for, recorded accurately or deposited in a timely fashion. The Board did not ensure that an annual … the Town Comptroller to annually audit, or retain a public accountant to audit, the Department’s books and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the … year totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the … are obtained, in accordance with Board policy. … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … a public school, located in the City of Yonkers, that is not under the control of the local school board. The School, … pays most of the School’s bills, and School officials do not receive or review bank statements or reconciliations. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andWilliamsville Central School District – Financial Management (2022M-193)
… Consistently overestimated general fund appropriations from 2018-19 through 2021- 22 by a total of $47 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Justice Court Fund
… are required to report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a monthly … and Court Clerks [pdf] Accounting for Justice Court Funds Advisories New York State Unified Court System Town and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundOpinion 2001-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … within area of dissolved fire protection district) TOWN LAW §§170, 171, 176(27), 181, 185: (1) Pursuant to the … no authority for a fire district to establish a scale of tax rates so that owners of multiple parcels are taxed at a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… stakeholders, especially the riders the MTA is trying to win back. DiNapoli’s report identifies substantial variation …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosOpinion 94-7
… This opinion represents the views of the Office of the State Comptroller at the time … of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency … of volunteer firefighters, upon consent of the department, company and squad, and after public hearing, may authorize …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Handbook for Reporters of Unclaimed Funds
… General Information for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice Publications 01/25 Industry Specific Information … 09/24 Wages – Department of Labor 09/24 … The Handbook for Reporters of Unclaimed Funds provides general information …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… Kartway. The Kartway was in operation from 2017 to 2022 and run by Chris Emmons, his family members and others. … being contacted by DiNapoli’s office at the end of October 2022, Carl Emmons Sr. closed the Kartway bank account and …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsOpinion 99-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is … for the benefit of the fire department or company. This is in response to your letter asking whether foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… detail is not yet fully reflected in the dashboard. Also, many projects are excluded from the CPDD, and data on budgets … does not explain what is causing budgetary constraints and how they are contributing to delays, updates to cost … + Hospitals as well as the police and cultural affairs departments. The movement of start dates directly impacts the …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededOpinion 98-12
… 519 NYS2d 395; see also, e.g., Divisich v Marshall , 281 NY 170; Fuhrmann v Graves , 235 NY 77; Board of Education of City of Syracuse v King , 280 … denied 280 App Div 1033, 117 NYS2d 674, lv dismissed 304 NY 973; cf . McCabe v Gross , 274 NY 39; Spano v City of …
https://www.osc.ny.gov/legal-opinions/opinion-98-12DiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… adopting, or implementing low-carbon transition strategies. Restricted Investments DiNapoli also announced …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasComptroller DiNapoli Releases Municipal Audits
… during the audit period and incurred operating deficits in two of the past three years (2016 and 2017). In addition, the board did not develop and adopt … bank reconciliations or accountabilities to compare cash on hand with outstanding liabilities. In addition, the board …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… 2017 through October 2022, Gritman stole $117,194 in pension benefits from the New York State and Local Retirement System and $87,790 in Social Security … “Timothy Gritman hid his father’s death to collect his pension and Social Security payments for more than four …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityOpinion 2003-2
… -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- Powers and Duties (authority to form joint fire district in coterminous town/village) VILLAGES -- Powers and Duties (authority to form …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2