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Opinion 95-8
… moneys distributed to a claiming authority or claiming agent under section 1349(2)(e) and (f) of the Civil Practice … only for purposes of the claiming authority or claiming agent. Distributions of forfeiture moneys under section … authority" and police department as the "claiming agent", or whether the funds are to be treated as a county …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: LIRR On-Time Performance Falls Short
… LIRR delays and cancellations impacted an estimated 7.5 million riders and cost more than an estimated $60 … In 2015, on-time performance across the system averaged 91.6 percent, the lowest level in 16 years. While performance …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… in six upstate New York school districts had inappropriate computer access to sensitive student data and were able to … District. DiNapoli’s audit revealed that several school computer system users in each district had access to … found: Four of the six districts had features within their computer system that allowed users to assume the identity or …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… New York. It is with great pride that I accept this high honor, and I know my parents and grandparents would be so …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationDiNapoli: Former Medical Office Manager Pleads Guilty to Defrauding New York State Health Insurance Plan
… Bradshaw, an office manager for numerous doctors’ offices in Manhattan, has pleaded guilty to defrauding the New York … phony medical claims for reimbursement. She was arrested in September 2023 following a joint investigation by … dedicated service led to accountability for the defendant in this case.” New York State Police Superintendent Steven G. …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-former-medical-office-manager-pleads-guilty-defrauding-new-york-state-health-insurance-planState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… “New York City’s budget outlook continues to improve, and it can use this opportunity to build reserves and take other … the same time last year. This outcome is evidence of why it is important to remain laser focused on growing the city’s … action that more fully reflects the spending challenges it faces. More realistic projections of the cost of existing …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… A sampling of municipalities from across New York reveals gaps in the review of fire safety plans or evacuation procedures for public … Thomas P. DiNapoli. The audit reviewed enforcement of the state’s Uniform Fire Code in seven cities and three … A sampling of municipalities from across New York reveals gaps in the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… that the former treasurer of the Morley Volunteer Fire Co., Cindi Perkins, was yesterday ordered to pay $50,000 in restitution and sentenced to serve five years of probation … that the former treasurer of the Morley Volunteer Fire Co Cindi Perkins was yesterday ordered to pay $50000 in …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… or of a division, board, body, bureau, officer or employee in a department, for personal services, maintenance and … of the department, or by such authority or authorities in the department as shall be designated by the head of the … if they have questions concerning the adequacy of controls in place. Process and Document Preparation: If the department …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… detail. The Fund ChartField is five numeric characters in length. ChartField attributes have been assigned to Funds to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… auditing requirements and Internal Revenue Service (IRS) policies. These documents may be in paper or electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler, and the New York State Police today … protecting public funds,” Orange County District Attorney David Hoovler said. Betty James died on April 11, 2017, but … Comptroller DiNapoli Orange County District Attorney David M Hoovler and New York State Police announced that …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsNYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… more than just talking the talk when it comes to taking a stand against systemic racism. An independent examination of …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditXIV.5 Employee Award Programs – XIV. Special Procedures
… Unit personnel should be aware of in planning for employee award programs and the requirements of the Office of the … Cash and Non-Cash awards associated with all merit award programs including longevity awards, performance … awards. In addition to these guidelines, individual award programs may have additional program-specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsDiNapoli Releases Upper Manhattan Economic Snapshot
… in the creation of new jobs and opportunities. The Upper Manhattan economy is rooted in a long history of … highlights, so many young people are making Northern Manhattan their home and raising their families here,” said … economic indicators that demonstrate a thriving Northern Manhattan, there are still opportunities for local …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotDiNapoli Releases State Cash Report
… DiNapoli said. “New York has also collected more than $1.5 billion in settlement dollars that are not yet … tax refunds. Combined tax receipts for April and May were $1.3 billion higher than the same period last year, an … totaled $2.4 billion through May 31, an increase of 1.7 percent from the previous year and $33.1 million lower …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… The audit covered the period from April 2019 through June 2024. About the Program HTFC, a component of Homes and … and subsidy amounts. USDA is required to provide the results of its supervisory reviews to HTFC. USDA is also … rental subsidies. According to HTFC’s data, in May 2024, HTFC paid subsidies totaling approximately $1.9 million …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programState Agencies Bulletin No. 2159
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2023. Affected Employees: Employees with … and personal use of employer-provided chauffeur services for the period November 1, 2022, through October 31, 2023, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedOrdinary Death Benefit
… and the New York State Teachers' Retirement System (TRS) is in service to the full retirement age. Memo Bill Text … NYSLRS and the New York State Teachers Retirement System TRS is in service to the full retirement age …
https://www.osc.ny.gov/legislation/ordinary-death-benefitOversight of New York State Forest Tax Programs
… Objective To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately … are adhering to requirements to assist in the protection of the environmental benefits of the State’s forest …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programs