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Opinion 97-16
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … for compensation by assigned counsel in amount fixed by court) -- Payment (without audit of claim for compensation fixed by court) COUNTY LAW, §§722, 722-b, 722-e; COUNTY LAW, §369: The …
https://www.osc.ny.gov/legal-opinions/opinion-97-16State Comptroller DiNapoli Releases Audits
… Development (2017-N-5) Auditors examined $6.1 million in contract payments to 11 vendors and $4.6 million in … data analysis testing of monthly transactions, focusing on repeated violations at the same potentially prohibited … for crime victim compensation claims, forensic rape examinations (FRE) and victim assistance program (VAP) …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsOpinion 96-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (exemption from when counsel to Motor Vehicle … in a position of being a defendant ( Monje v Figuerola , 39 Misc 2d 277, 240 NYS2d 367 affd sub nom Monje v MVAIC , 42 …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 91-57
… may be comingled with moneys of the village, subject to the consent of the library board. Prior inconsistent … for the support of a public library ... shall be paid over to the treasurer of such library ... upon the written demand … Thus, where, as here, library moneys are not paid over to the library treasurer, section 259(1) expressly requires …
https://www.osc.ny.gov/legal-opinions/opinion-91-57New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… March 4, 2021 Edition Selected Economic Trends New York Unemployment Claims Show a Year of Economic Devastation … Budget for State Fiscal Year 2021-22, as amended by the Governor. However, risks remain and could threaten the …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Town of Barker – Justice Court Operations (2016M-422)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … collected. Both the Justice and the clerk have the ability to modify or delete adjudication information in the Court's … and surcharges collected. Prevent unauthorized changes to the adjudications by electronically signing the case …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Selected Wage Investigation Procedures
… Objective To determine if the Department of Labor (Department) is … investigation procedures, including conducting outreach to claimants about case status and recovered wages. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… death of an individual in order to obtain Social Security funds or other benefits is a federal crime,” said McGill, “We …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsOpinion 97-14
… INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided … to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether … fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-97-14DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit and investigation by State … Rain and the New York State Police for their work on this case.” “By working with the town of Potsdam’s judges, the … investigators provided substantial evidence to bring this case to a successful resolution,” St. Lawrence County …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionControls Over the Empire State Supportive Housing Initiative
… the providers to maintain confidential and comprehensive case files that document and demonstrate service provision … conditions at some housing units, and inadequate case management for support services. Of a sample of 81 … address each resident’s needs and goals. Eight residents’ case files (10%) were lacking evidence of adequate case …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… means some were never entered into the agency’s computer case management system. Some complaints that were not … agency is required by law to inform individuals if their case is deemed defective. When auditors called about a third … within 30 days as required under the law. In one case, it took 655 days or almost two years to serve the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… Too many seniors are waiting months on the New York City Department for the Aging’s (DFTA) client wait lists to … to monitor the service providers it hires, according to an audit released today by State Comptroller Thomas P. DiNapoli. … with significant needs were left waiting for services for long periods of time. The average number of days for clients …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesDiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… between May 1, 2017 and December 31, 2018, she embezzled funds from the Town of Crawford that she had received as Town … that Roy stole in excess of $21,000, including by stealing funds that the Town was to receive from the rental of rooms …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseState Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… Rose, 40, of Mount Vernon, appeared in Mount Vernon City Court on Thursday. The case is being prosecuted by the Westchester County District … is presumed innocent unless and until proven guilty in court. … New York State Comptroller Thomas P DiNapoli and …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsTown of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period … Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226XVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of professional judgment to assess the quantitative and … to the Agency Financial Reporting Package, no omissions of fact shall be made on the basis of immateriality. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityHealth and Safety of Children in Foster Care
… them for the care provided to the children. Agency case planners (including case workers) are required to conduct regular contact visits … of July 1, 2014 through August 31, 2016, we reviewed case files for a sample of 48 foster children and their …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careOpinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … "shall possess the powers and perform the duties attached by law to the office of principal during a vacancy in such … of the office, the same as though appointed thereto by the governor ... He is entitled to the salary of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-1