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DiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… public funds to pay for groceries, cooking classes, liquor store purchases, a subscription, gift shop purchases, …
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
… plays an important role in deciding whether or not the appointment of a claims auditing official would be beneficial …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2014-15 school year, Marie Pense served approximately 280 students. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …
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-taxesDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… Department of Motor Vehicles today announced Christmas Fish of Halfmoon, N.Y. has been charged with grand larceny … of her deceased mother’s pension benefits. “Christmas Fish allegedly hid her mother’s death to divert her pension … Police Acting Superintendent Steven A. Nigrelli said. “Ms. Fish knowingly defrauded the pension system by using her …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
New York State Comptroller Thomas P DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v DiNapoli which reaffirmed his farranging constitutional authority as the States chief fiscal officer
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 over $21,946 in state pension payments meant for his deceased mother, State Comptroller Thomas P. DiNapoli and the New York … A Syracuse man was arrested yesterday for allegedly stealing over $21946 in state pension payments …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Agencies must forward all checks, money orders, etc. and a printout of the SFS Regular Deposit … inside a larger envelope. The total of the checks and money orders submitted for each deposit must match the … Agencies must forward all checks money orders etc and a printout of the SFS Regular Deposit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsOpinion 99-9
… the continuing legal education ("CLE") requirements for attorneys in New York State. The tuition charge would be in … do not receive CLE credit. With limited exceptions, all attorneys who have been duly admitted to the practice of law …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 90-36
… before depositing. Should the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town … 85 of the General Municipal Law, which provides that "[w]henever the account owing to the municipal corporation is …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-56
… GENERAL MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm doing business with the … in those instances where an interest is prohibited solely by reason of employment as an officer or employee of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-56XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… mandatory fields on the header level are business purpose, report description, official station, employee’s … Update” published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID … destination locations, enter the street address of the last business-related destination to which the employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsVendRep System Contract Search
… Contract Search New York State contracting entity users assigned the … that uses JavaScript, cookies and other advance features of Internet Browsers. If any of the required features are … specific queries to return precise results. An unlimited number of criteria may be added to each search; however, keep …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchOpinion 88-53
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … from calculation of final average salary) RETIREMENT AND SOCIAL SECURITY LAW, §§302(9)(d), 431: Compensation paid to …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 92-14
… of satisfaction or release of a lien has been filed with the county clerk's office, or (2) the lienor has failed … whether the lienor has failed to commence such an action is a factual question which must be resolved, in the first … only upon court order. Specifically, we must determine what is meant by the provision that money deposited to …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a town may pay to the surviving spouse of a deceased town highway department employee who died while …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… were billed by ten hospitals for patients admitted for 50 or more days for high levels of care and without any ALC. … for nearly 10,600 inpatient stays per year (on average) of 50 or more days of acute care without any ALC. These …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsState Comptroller DiNapoli Releases State Audits
… directly to an employee's home and not to the foundation's business office. Foundation officials immediately rectified … that Maximus is complying with contract requirements and meeting performance standards. DOH can make improvements … Maximus to provide a complete sample population for each business function the department reviews; and to increase …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0Real Property Tax Cap Information - Glossary
… amount local governments are permitted to increase their real property tax levies. Either two percent or inflation, … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary