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Opinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 88-61
… to prove timeliness of) REAL PROPERTY TAX LAW, §925: A taxpayer may not satisfy the burden of proving timely … is dated by postmark with a date on or before the last day for the payment of taxes without penalty. You ask whether a … their taxes to do so by registered or certified mail, and, when so doing, to make sure that the date stamped on their …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 2002-16
… such additional powers as may be "necessarily" or, in the case of villages, "necessarily" or "fairly" implied from … into the fund; cf . Village Law §4-412[1]). In the case of a village, the fund must be established by local law …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16DiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… this complicated case," Warren County Sheriff York said. "My office opened this criminal investigation, like many cases, on a tip from a concerned citizen. We appreciate the … 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . … Former …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Westchester … to weed out those who would steal from the people of New York. Our Investigations Division Economic Crimes Bureau, … so we prosecute them to the fullest to get justice for all New Yorkers.” About the Office of the State Comptroller’s …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… Criminal Division. Assistant United States Attorneys Charles P. Kelly and Madeline O’Connor and Special Assistant …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… is also a warning to fire district officials throughout New York: Always safeguard your assets with checks and … controls. DiNapoli recommended that the district: Audit all claims before authorizing payment, which is required by … The plan calls for: Proper documentation before payment of all bills, credit card charges, and other disbursements; …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Controls Over Vehicle Use and Transportation-Related Expenses (Report 2019-S-37 ). About the Program The Department is composed of a …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… Fish of Halfmoon, N.Y. has been charged with grand larceny for allegedly stealing nearly $13,000 of her deceased … her mother’s death to divert her pension payments to pay for ride share services, food deliveries and housing … Fish of Halfmoon NY has been charged with grand larceny for allegedly stealing nearly $13000 of her deceased mothers …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… on Direct Journal Payments submitted in SFS. Failure to check the ‘Complete’ box causes delays in posting and can … checks per deposit. For a deposit associated with a single check, submit only the check and a printout of the SFS Regular Deposit screen. For a …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Michael Calarco, and the New York State Police today announced that the former court clerk …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Suffolk County District Attorney Raymond A. Tierney today … K. Johnson, 63, of Huntington, for allegedly stealing his mother’s public pension payments following her death in April of 2021. “Mr. Johnson allegedly took …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsEfforts to Collect Delinquent Taxes (Follow-Up)
… delinquent taxpayers and/or identify potential sources of payment. In addition to pursuing collection of delinquent … and 40% higher than their respective totals as of March 2021, which we cited in our initial audit report. The objective of our initial audit, issued August 24, 2021, was to determine whether the Department is making …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… $2 for every $500 of consideration exchanged. The base tax is generally paid by the seller (grantor), unless the seller is exempt from the tax or does not pay, in which case the … of residential real property when the consideration is $1 million or more and is often referred to as the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followEfforts to Collect Delinquent Taxes
… that was provided by the Department through April 15, 2021. About the Program The Department’s mission is to … delinquent taxpayers and/or identify potential sources of payment. In addition to pursuing collection of delinquent … at least one warrant in the prior 12 months. The March 2021 lists for individuals and businesses totaled almost $316 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. About the Program Marie Pense is a New York City-based proprietary organization authorized by … under these programs come from private pay and the New York City Department of Education (DOE). DOE refers …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… would have been able to prove at trial. I hope that this case serves as a reminder to those who enjoy the honor of …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… or school district operations plays an important role in deciding whether or not the appointment of a claims … powers, the following guidance should be considered: As a best practice, the governing board may provide the claims … as such guidance is consistent with legal requirements. In order to keep the claims auditing function as independent …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… New York State Comptroller Thomas P. DiNapoli today applauded … today’s decision from its 2009 charter school decision (New York Charter Schools Assn v DiNapoli) — in which it held …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… A Syracuse man was arrested yesterday for allegedly stealing … charged with grand larceny. “Mr. Glinski allegedly tried to capitalize on his mother’s death by pocketing pension … should have stopped, but the New York State and Local Retirement System was not notified of her death until July …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-mother