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City of Mechanicville – Financial Oversight (2025M-78)
… City departments, including the Finance Department. The Commissioner of Finance (Commissioner) is responsible for keeping proper books of … occur and that public transparency could diminish. The Commissioner did not maintain current accounting records or …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Opinion 94-7
… that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services … from imposing fees upon users of emergency or general ambulance services provided by a village fire department and … ask whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 88-37
… to be used as police cars by the issuance of a capital note. Section 28.00(a) of the Local Finance Law authorizes … of such cars may be financed by the issuance of a capital note. Of course, notwithstanding the three year period of … to be used as police cars by the issuance of a capital note …
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli Announces Fiscal Stress Scores
… financial information of local governments operating on a calendar year basis (Jan. 1 – Dec. 31) for 2020 and covers … DiNapoli announced that 11 local governments with non-calendar fiscal years were in stress. “New York’s local …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresOversight of Student Immunization in Schools
… data, the agencies may be able to better target their on-site efforts to further improve immunization rates and reduce … Department of Health: Nursing Home Surveillance (2015-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… programs. During the 2013-14 school year, NYCCD served about 415 students. The New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… operated preschool special education full-day Special Class and full-day Special Class in an Integrated Setting programs. During the two … operated a preschool special education half-day Special Class program. For the purposes of this report, these …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualDiNapoli Announces State Contract & Payment Actions for May 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … Office of Mental Health’s contract with the Metropolitan Council on Jewish Poverty for residential services. Major … Government Assistance $11.1 million to the Yonkers for the Aid and Incentives for Municipalities (AIM) program. Payment …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014DiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… P. DiNapoli today pressing the federal government to do more to help state and local governments hit hard by the … to this fiscal crisis, the federal government must do more to rescue the finances of the states and our local … Comptroller DiNapoli pressing the federal government to do more to help state and local governments hit hard by the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19Unified Court System Bulletin No. UCS-277
… of a Federal District Court Judge in effect at that time. Presidential Executive Order 13866, signed on March 28, 2019, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-277-april-2019-salary-increase-judges-justices-and-new-york-cityDiNapoli: Former Dannemora Official Charged With Falsifying Time Sheets Attempting to Beef Up Retirement Benefits for Some Correction Officers
… Dannemora was charged with falsifying time sheets aiming to allow state correction officers to claim they worked as village employees to secure more generous benefits from the state retirement … Dannemora was charged with falsifying time sheets aiming to allow state correction officers to claim they worked as …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-former-dannemora-official-charged-falsifying-time-sheets-attempting-beef-retirement-benefitsMiddletown Employee Charged With Theft
… system in excess of $5,000. McKelevey was a full-time plant operator at the Middletown sewer plant. At the same time, he worked as the full-time …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… announced the arrest of Barbara Henry, the Village of Chatham’s former Clerk-Treasurer, following a joint … efforts to root out public corruption.” Former Village of Chatham Clerk-Treasurer Barbara Henry is charged with … that, during her time as Village Clerk-Treasurer for Chatham, Henry allegedly stole over $8,420.14 from Cadmus …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… Sciacca, a retired Westchester County Police Officer, for allegedly swindling the New York State and Local … I thank District Attorney Clegg and the State Police for partnering with my office in our work to protect the … of the New York State and Local Retirement System for its members and beneficiaries.” “I applaud the dedication …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Bay Shore Fire District , Hartsdale Volunteer Fire Company , Town … , Walton Fire Department and the City of Watervliet . "In today's fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… County Court Monday to stealing $36,000 in dog license and building permit fees after an audit and investigation by … County Court Monday to stealing $36000 in dog license and building permit fees after an audit and investigation by …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Former Bradford Volunteer Fire Company treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree … Attorney Brooks Baker. Their joint efforts discovered Hamilton misappropriated funds by taking "advance" payments … conceal her crimes. She was arrested in July 2016. "Sherry Hamilton abused her position of trust by turning company …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsState Comptroller DiNapoli Releases Municipal Audits
… Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions to limit access to online bank accounts. In addition, auditors found the town accumulated excessive fund balance in various funds. Monticello Joint Fire District – Fiscal …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Executive Budget Report
… In his annual report assessing the proposed Executive Budget, State … the trajectory of state spending and improve the state’s structural imbalance, while continuing to bolster the state’s … In his annual report assessing the proposed Executive Budget State … the trajectory of state spending and improve the states structural imbalance …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportOpinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5