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Opinion 2002-16
… This opinion represents the views of the Office of the State … in the downtown area of the town or village, including a day labor hiring site, and to monitor and document the use of …
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
… New York State Police today announced the arrest of MICHAEL KLEIN, the former treasurer of the Mahopac Volunteer … returns. Manhattan U.S. Attorney Preet Bharara stated: “Michael Klein repaid the trust his fellow volunteer … Indictment unsealed today in White Plains federal court *: Michael Klein was first elected treasurer of the MVFD in …
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
… the United States Attorney for the Southern District of New York, and Daniel B. Brubaker, Postal Inspector in … Service, New York Division, announced the arrest of BAKARE DOUKOURE, SANNEH TUNKARA, and LASSANA SYLLA on mail fraud and identity theft charges arising out of their scheme to fraudulently obtain unclaimed funds held …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateOpinion 92-26
… -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be raised in the first instance as a county charge, and only those expenses that are specifically …
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 arraigned today on a 22-count indictment for using his position to … than half a million dollars meant to protect and improve Lake George for its residents, vacationers and other visitors …
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
… Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court … to justice and helping us recoup the stolen funds.” Michael Denardo, 39, of Wallkill, was sentenced to 2 1/3 to 7 … Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… to use the credit card for his own personal purchases at Home Depot, in exchange for kickbacks to Gregg of cash and … projects. Such corruption must not be tolerated and my office assisted in exposing this abuse," DiNapoli said. … of Education Office of Inspector General, Mr. Gregg will now have to account for his crimes." “Today’s guilty plea of …
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
… meant for his deceased mother, State Comptroller Thomas P. DiNapoli and the New York State Police announced. Michael … fraud." New York State Police Superintendent Steven G. James said , “Today’s arrest would not have been possible … meant for his deceased mother State Comptroller Thomas P DiNapoli and the New York State Police announced Michael …
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
… woman was arrested today for allegedly stealing $147,455 in pension payments meant for her deceased mother, New York … Solicitor Barnette and Sheriff Rhyne for their partnership in holding her accountable.” "This is an excellent example of … efforts of our partners and are pleased to have assisted in bringing charges in this matter," Rhyne said. Jones’ …
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
… created phony receipts in an effort to hide the crimes. On August 16, 2023, she pled guilty to grand larceny in the …
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
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
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
… money orders, etc. and a printout of the SFS Regular Deposit screen, showing Business Unit, Deposit ID and total amount to DTF-Treasury who will deposit … checks money orders etc and a printout of the SFS Regular Deposit screen showing Business Unit Deposit ID and total …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… announced that former Pharsalia Town Supervisor Dennis Brown pleaded guilty to stealing $240,000 in public funds and … “For decades, the residents of Pharsalia trusted Dennis Brown to safeguard taxpayer money, but instead he treated the … tolerance for abuse of the public’s trust and today Dennis Brown faces consequences for his crimes. My thanks to the New …
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
… 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-paymentsAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims may increase the effectiveness of this key control because a claims auditing official would be performing this function as one of his or her primary (or sole) responsibilities. Providing … activity mitigates risks associated with the expenditure of public money. Although boards are not required to …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance (Department) is making adequate efforts, in accordance with Department … To determine if the Department of Taxation and Finance is making adequate efforts in …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate Transfer Tax (RETT), …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Marie Pense … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost … To determine whether the costs reported by Marie Pense Center …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualEfforts to Collect Delinquent Taxes (Follow-Up)
… audit report. The objective of our initial audit, issued August 24, 2021, was to determine whether the Department is …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… Expenses (Report 2019-S-37 ). About the Program The Department is composed of a central office and 11 … for routine maintenance, repairs, roadside assistance, and towing. The Contractor is required to negotiate costs with …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-follow