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DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… they were not entitled to,” DiNapoli said. “They now have been held accountable for their actions. I thank District Attorney Stanzione and the New York State … concocted a scheme to defraud the state pension system out of tens of thousands of dollars. I commend our members, …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsVillage Official Heading to Prison for Stealing More Than $100,000
… clerk-treasurer of the now-dissolved village of Altmar in Oswego County, was sentenced to 2 to 6 years in state prison after pleading guilty to stealing $117,000 in public funds. Bailey was charged in March with grand … clerktreasurer of the nowdissolved village of Altmar in Oswego County was sentenced to 2 to 6 years in state …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000DiNapoli: Former Hannibal Fire Chief and Father Arrested
… County District Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for … and a volunteer firefighter, for stealing over $2,500 from the fire company. “The Emmonses allegedly diverted money …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… meant to protect her community,” DiNapoli said. “Thanks to my ongoing partnership with District Attorney Czajka and the … paying herself an additional $6,481. Thorne had a personal credit card she used for rescue squad purchases. Rather than use the …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… announced the indictment of former Ulster County BOCES criminal justice instructor Anthony Sciacca, a retired … was hired as an instructor at Ulster County BOCES teaching criminal justice and earning a salary of over $70,000. As a … BOCES employment. Sciacca was arraigned in Ulster County Criminal Court before Judge Bryan E. Rounds on Feb. 6, 2023, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleDiNapoli: Monterey Fire Department President Arrested for Allegedly Stealing Funds from the Department
… G. James announced the arrest of Kelly S. Groves, the president and interim treasurer of the Monterey Volunteer … 2003, Groves held various positions and is currently its president. She served as both the president and interim treasurer from August 2018 through Dec. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-monterey-fire-department-president-arrested-allegedly-stealing-funds-departmentUnified Court System Bulletin No. UCS-301
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2021 Prepaid … for tax withholding purposes, and reflected on the 2021 Form W-2 (Wage and Tax Statement). Effective Dates Effective as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsOverview – Improving the Effectiveness of Your Claims Auditing Process
… Reviews Appendix A provides additional information on the body or official responsible for auditing claims in school …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… in this guide to “employees” should be interpreted to mean both officers (elected and appointed) and employees of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… released Oct. 17. Passwords, to be released Oct. 24. Phishing, to be released Oct. 31. In addition to the new … Comptroller’s website, as are several other webinars and a wide variety of user-friendly publications designed to be …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… released a statement today on New York City’s preliminary budget. In December, DiNapoli released a budget analysis that estimated that out-year gaps were … speaking plainly about these stark fiscal realities. “The budget issues laid out by the mayor today echo the concerns …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetAsset Forfeiture Escrow Fund
… under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed … Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund should be used for all moneys … a detailed report of the operation and condition of the asset forfeiture escrow fund to the governing board and the …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, … our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… receiving CCIDA financial assistance promise to create new jobs or retain existing jobs in the community, invest in new buildings or in the …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fCity of Yonkers – Budget Review (B6-14-13)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… Services Superintendent Adrienne A. Harris today announced the approval of Spring Bank’s Red Hook Branch as a Banking Development District (BDD) and deposited $10 million in public funds to the bank. The BDD program, administered by the Department of … Services Superintendent Adrienne A Harris today announced the approval of Spring Banks Red Hook Branch as a Banking …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newOpinion 88-57
… may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- … water rates including a classification under which senior citizens meeting certain income criteria are charged at a … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged at a …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 2002-13
… (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided … pay for expenses for the department's annual fund-raising drive. You ask whether foreign fire insurance tax monies … connection with the fire department's annual fund-raising drive (see General Municipal Law §204-a). The distribution …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… today, Albert Melin betrayed the trust placed in him by the Patterson Fire Department, embezzling over a million … Co., Inc. (“N.A.S.”). MELIN then deposited the checks to bank accounts held by 211 Medical or N.A.S. MELIN also … reported some of the embezzled funds as revenue on the corporate tax return for 211 Medical in an effort to disguise …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisOversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) oversight and … Child support programs help enhance the well-being of children in many ways, including by enforcing child … OTDA’s responsibilities include monitoring the efforts of 58 local social services district offices (districts) …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-funds