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DiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… her own bank account, spending the money on travel and spa treatments. When the fire department noticed problems in …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kOpinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … AND SEWER SYSTEMS -- Contracts (to provide service outside town district) SEWER DISTRICTS -- Contracts (between town and county districts); (to provide service outside district); …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 91-21
… OFFICERS AND EMPLOYEES -- Compensation (administrator of estates - county chief fiscal officer's right to fees and … received in his or her capacity as administrator of estates. The chief fiscal officer, however, may voluntarily … fiscal officer in his or her capacity as administrator of estates and not as chief fiscal officer. Therefore, we have …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Vertus Charter School – Information Technology Asset Management (2025M-9)
… Schools purchase a wide variety of IT equipment, such as desktop computers, as well as highly portable items, such as …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Churchville-Chili Central School District – Procurement (2025M-18)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… ($5.6 million) were for special education instruction. From fiscal years 2019-20 through 2022-23, the District’s … report must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York State General …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mVillage of Herkimer – Payroll (2025M-37)
… instances was not adequately documented or consistent with la …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… Former Hannibal Fire Chief Chris Emmons pleaded guilty today to Grand Larceny for … pending charges of Grand Larceny in the fourth degree. Chris Emmons pleaded guilty before Judge Karen Brandt Brown … Former Hannibal Fire Chief Chris Emmons pleaded guilty today to Grand Larceny for …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… G. James announced the guilty plea of Devin Zielinski, 33, for stealing over $230,000 from an elderly victim. His co-defendant in this caretaker scheme, … predators like Devin Zielinski face the consequences for crimes against the elderly.” “Zielinski and his …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… U.S. Attorney James P. Kennedy, Jr. announced today that … theft concerning programs receiving federal funds before U.S. District Judge Richard J. Arcara. The charge carries a … Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth the …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterOpinion 92-46
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bidding Monetary … The purchase of kitchen utensils, furniture, books and sports equipment to be used at a village youth center need … by a village of kitchen utensils, furniture, books and sports equipment to be used at a village youth center should …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 92-33
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Publicity Fund (maximum amount appropriated to in town); (expenditures to fund contract with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 95-8
… (1) of section 1349 requires that a judgment or order of forfeiture issued pursuant to Article 13-A include … provides, in pertinent part, that when the judgment or order of forfeiture directs that the "claiming authority" … maintaining and forfeiting the property ...". A primary purpose of these provisions, which superseded a prior …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: LIRR On-Time Performance Falls Short
… the first quarter of 2017. Recent derailments at Penn Station have brought attention to the role played by Amtrak, which is responsible for properly maintaining Penn Station and the four East River tunnels that connect …
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
… Employees in six upstate New York school districts had inappropriate … said DiNapoli. “Each of the districts identified in this audit should take the simple and immediate steps … controls over personal, private and sensitive information. In the meantime, I have directed my audit division to expand …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately … is an administrative unit of the Town, is governed by the Board. Therefore, it is essential that the Board oversee … The Board did not adequately oversee or manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49State Agencies Bulletin No. 2366
… the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … for the period November 1, 2024, through October 31, 2025, as income on the employee’s 2025 Form W-2 using Earnings Code PEV ( P ersonal E mployer V …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… of New York. It is with great pride that I accept this high honor, and I know my parents and grandparents would be … and has been State Comptroller since 2007. His mother's family immigrated from Sturno, Avellino Province and his father's family is from Paduli in the Benevento Province. He was named …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… care plan no longer resides in New York, they should be disenrolled from their plan and the plan must return … ($234 million), or the member’s eligibility was flagged to be closed but was not officially ended and premiums continued to be paid ($65 million). Even when DOH and Local Districts …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateDiNapoli: Former Medical Office Manager Pleads Guilty to Defrauding New York State Health Insurance Plan
… New York State Comptroller Thomas P. DiNapoli and Ulster County District Attorney … Comptroller DiNapoli, the Ulster County District Attorney ’s office, the Federal Bureau of Investigations (FBI) – Hudson … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-former-medical-office-manager-pleads-guilty-defrauding-new-york-state-health-insurance-plan