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Opinion 2002-16
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … corporation to publicize resources available in downtown area) MUNICIPAL CORPORATIONS -- Powers and Duties (publicizing resources available in downtown area) MUNICIPAL FUNDS -- Appropriations and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… lavished the embezzled money on himself, buying yachts, jewelry, and a second home in Florida, and then failed to … type of greed to overshadow the great service the men and women on this volunteer fire department do each and every day … “K’Bam;” a second residence in Palm City, Florida; and jewelry. He also used the money to support Abbie Graphic and …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of Unclaimed Funds. TUNKARA was arrested on July 19, 2022 and … charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptrollers …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateOpinion 92-26
… Law, §4-136(1) and (2). As a practical matter, our change in view will have few consequences for taxpayers since … a county charge were included in section 4-136(3) without change. The provisions of former section 93(3) relating to … of the 1976 recodification describes the purpose of this change as follows: Section [4-136] omits provision that …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… Former Lake George Watershed Coalition project manager David Decker was … half a million dollars meant to protect and improve Lake George for its residents, vacationers and other visitors from … subcontractors pay and falsifying grant invoices. The Lake George Watershed Coalition is a consortium of municipalities …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the district, State … checks and balances. I thank District Attorney Carnright for bringing Mr. Denardo to justice and helping us recoup the … to the district. "I thank the Comptroller and his staff for their diligent work on this case," District Attorney …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… years’ probation after her guilty plea to grand larceny in the third degree in April. Rose also paid $22,000 in restitution toward the $60,288 she stole from the NYS & … years probation after her guilty plea to grand larceny in the third degree in April …
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
… in connection with his misuse of a school district credit card. The plea was entered before United States District … Gregg was authorized to use a school district credit card for purchases for the school district. Instead, Gregg allowed a local contractor to use the credit card for his own personal purchases at Home Depot, in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… deceased husband’s pension payment as a beneficiary since 2019. When she passed away in October 2021, both payments …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherDiNapoli: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… the country to protect the pension system from those who seek to defraud it. My thanks to Solicitor Barnette and … her mother’s account, allegedly used her deceased mother’s bank card to withdraw $147,455 from her mother’s bank … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… State Police today announced that the former court clerk for the Town of Marion, Eileen Steurrys, was sentenced today … and pay over $59,000 in restitution after her conviction for embezzling from the Court and altering records in an … thanks to District Attorney Calarco and the State Police for their continuing partnership in combating public …
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
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… total and the amount entered into SFS. For Electronic (ACH or wire) funds, agencies must submit a screenshot of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… deferring to the pricing offered and likely not receiving best pricing for services. The audit also identified …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two … 31 as a tax on the transfer of real property, applies to sales or conveyances of New York real property or … must pay the tax. An additional RETT of 1% applies to conveyances of residential real property when the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followEfforts to Collect Delinquent Taxes
… if the Department of Taxation and Finance (Department) is making adequate efforts, in accordance with Department … penalties, and fees—from delinquent individual and business taxpayers. The audit covered the period from January … a monthly list of both the top 250 individual and top 250 business tax debtors for whom it filed at least one warrant …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesEfforts to Collect Delinquent Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two … included in our initial audit report, Efforts to Collect Delinquent Taxes (Report 2019-S-61 ). About the … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000DiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… allegedly stealing nearly $13,000 of her deceased mother’s pension benefits. “Christmas Fish allegedly hid her mother’s death to divert her pension payments to pay for ride share services, food … brought to justice. My office will continue to protect the pension system from fraud.” “I commend the dedicated work put …
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
… court has upheld the power of this office to follow payments of state dollars wherever the public’s money is … our independence in carrying out objective audits of state payments in order to protect taxpayer dollars.” A copy of the … audit of non-participating provider claims paid by United Healthcare Insurance— the State's contractor which processes …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powers