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XVI.4.A Cash and Investments – XVI. Financial Reporting
… Pool (STIP) which is used for the temporary investment of funds not required for immediate payments; sole custody funds administered by the Department of Taxation and Finance; and funds of the Division of the Lottery. The New York State and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsDiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… Having no heat or hot water is a hazard that is supposed to be addressed in … them for the same lack of heat or hot water problem at a single address. When a single building gets multiple complaints HPD’s data system …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… The New York City Department of Probation (NYC Probation) failed to properly supervise thousands of New … by either the Queens District Attorney’s Office or NYC Probation. This audit examined those under the …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksOpinion 2001-8
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment (within area of former fire protection district) -- Taxes (setting of lower rate for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8DiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… Auditors found that NYC Human Resources Administration (HRA) incorrectly paid $1.7 million to landlords who were …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingHalfmoon Town Supervisor Sentenced To 12 Months In Prison
… prosecuted by Assistant U.S. Attorneys Ransom Reynolds and Jeffrey Coffman, and by former Executive Assistant U.S. …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonComptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… theft of cash that she accepted from local contractors to satisfy county-issued fines. Ms. Noel today entered a … agreed to terminate her employment with Putnam County, pay restitution, and was sentenced to a one-year conditional … Joseph A. D’Amico. “This former Director took money not only from taxpayers, but also from businesses that were …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamOpinion 93-20
… -- Powers and Duties (necessity of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may require that checks issued by a …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 98 - 19
… -- Apparatus and Equipment (referendum requirement for installment purchase contract) PUBLIC CONTRACTS -- Installment Purchase Contracts (referendum requirement for in fire district) REFERENDUM -- Mandatory (need for in … (see 1997 Opns St Comp No. 97-10, p 18). There are a number of procedural requirements set forth in section 109-b …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 95-29
… of the water district must be placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of … You ask whether the facilities of a town water district, for which indebtedness remains outstanding, may be sold to a … has been constructed and no indebtedness has been incurred for any purposes of the district (Town Law, §202-c; 12 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 94-4
… of the potential for theft or misuse, the use of signature stamps should be carefully monitored at the local level. The … town should establish internal controls to ensure that the stamps are accessible only by appropriate officers and for …
https://www.osc.ny.gov/legal-opinions/opinion-94-4DiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… Smith, 49, was arraigned before U.S. Magistrate Judge Justin S. Anand. The charges filed in this case are merely …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsOversight of Shelter Placements
… Objective To determine whether the New York City Department of Homeless Services is effectively … homeless shelters include mental health, substance abuse, employment, and elderly population shelters. On average, DHS …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 13 to 4 years in state prison and ordered to pay full restitution after pleading guilty to stealing over $320000 in county funds
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedDiNapoli Statement on Sentencing of Special Education Provider
… a three-year period. Kramer will also serve five years on probation. DiNapoli’s office has identified fraud and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… and pancake breakfast fundraisers. Mason’s wife, Victoria Coleman-Mason, was convicted of petit larceny and …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftOverview – Improving the Effectiveness of Your Claims Auditing Process
… claims. It also is our hope that the information contained in this guide will be valuable to new board members and … The following is an overview of the information contained in this guide: What Is a Claim? Who Is Responsible? Appointment of Claims Auditor …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… mother’s pension payments. Robertson pleaded guilty to petit larceny in July and agreed to pay full restitution. She was sentenced to three years of …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemErie County Probation Department – Restitution Payments (S9-20-11)
Determine whether the Erie County County Probation Department Department officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Opinion 92-33
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in town); (expenditures to fund contract with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures … for the purpose of contracting with a local chamber of commerce for publicity services. LAWS OF 1928, CHAPTER 477, …
https://www.osc.ny.gov/legal-opinions/opinion-92-33