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Comptroller DiNapoli Releases Municipal Audits
… fulfill his fiscal responsibilities because he failed to provide oversight of the bookkeeper, who performs all … collects, records and deposits receipts and makes online transfers without oversight, including inappropriately making transfers directly from the bank accounts of the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsOpinion 89-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … unauthorized payments) REAL PROPERTY TAX LAW, §§310, 318; STATE CONSTITUTION, ARTICLE VIII, §1: In the absence of … while attending assessor training provided by the New York State Board of Equalization and Assessment. You indicate that …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 89-32
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Approval of … may not literally constitute a power or duty enumerated in General Municipal Law, §801, a court might find that a county treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 91-43
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in towns); (delegation of pre-audit functions) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-91-43What Not to Report – Legacy Reporting
… Law. The following payments should not be reported to us on the monthly report (nor should contributions be taken from … made for unused sick leave Termination payments New York State Disability Insurance payments Payment for unused … Section 125 of the Internal Revenue Code. The New York State laws regarding Cafeteria Plan Salary Reductions are as …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportAdministration of Fellowship Leaves
… on leave approximated $6.7 million. Such documentation is important to ensure that the benefits of this taxpayer … and complete database of all CUNY fellowship leaves is maintained. Ensure that instructors granted fellowship …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… New York State Comptroller Thomas P. DiNapoli and Nassau … the son of a Long Island state pensioner pleaded guilty today to identity theft in connection with his theft of … his pension for nearly 30 years of service to the State of New York. After his death, this defendant dishonestly stole …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… sentencing of Terence Fitzpatrick 53 of Monmouth County NJ following his guilty plea in November 2015 to the crime of …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-stateOpinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 95-23
… by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation relating to the claim. This is in response to your inquiry concerning the … the town officer whose action gave rise or origin to the claim may be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… on charges of: Two counts of Grand Larceny in the Second Degree (a C felony) Scheme to Defraud in the First Degree (an E felony) Two counts of Conspiracy in the Fourth … CPA, assured his client that the investment was safe, had no risk, and the principal would be returned after a two-year …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationOpinion 2002-4
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to … and utilize the services of the town highway department to dredge a navigable channel located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 90-47
… may reimburse a former town superintendent of highways for legal expenses incurred in defending a lawsuit brought … power to maintain the road and ability to use it for access to his own property. The lawsuit is in the process … under certain circumstances, to provide a legal defense for town "employees" by the town attorney or an attorney …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Available Options – Article 14 Benefits
… or sooner, after retiring), nothing will be paid to any beneficiary. Joint Allowance — Full* This option will provide … lifetime, and is based on your birth date and that of your beneficiary. After your death, your beneficiary will receive the same monthly amount (without …
https://www.osc.ny.gov/retirement/publications/1644/available-optionsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … From 2008-09 through 2012-13, the district budgeted to use an average of $495,000 of unexpended surplus funds to fund the ensuing year’s expenditures. The district did not …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1DiNapoli: Potsdam Audit Finds Missing Court Funds
… records and pocketed cash receipts, according to State Comptroller Thomas P. DiNapoli. After finding the … DiNapoli’s office shared the findings with the New York State Police and St. Lawrence County District Attorney Mary … town officials, District Attorney Rain and the New York State Police.” Auditors found from May 2009 through May 2013, …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 94-8
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Deputy Treasurer (qualifications for … for principal office) - - Eligibility (deputy fire district treasurer) TOWN LAW, §177-b; PUBLIC OFFICERS … order to qualify for appointment as deputy treasurer of a fire district, an individual must meet the same requirements …
https://www.osc.ny.gov/legal-opinions/opinion-94-8XII.4.B Certification of Vouchers – XII. Expenditures
… Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission … audit. Other individuals may also approve vouchers if the head of the agency (or designee) has granted that authority … filed with the Comptroller. OSC defines the terms Agency Head and Voucher Authorizer, as follows: Agency Head – The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … for. Following referral of these findings to the New York State Attorney General’s office and a subsequent … on a diminishing amount of fund balance. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-audits