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Opinion 91-21
… Cook v Stockwell , 206 NY 481; see also, Finn v City of New York , 282 NY 153; McCarthy v McGoldrick , 266 NY 199; … and render such commission payable to the estate" ( in re Hammersdorf's Will , 125 NYS2d 276, at 277, n.o.r.; see also, in re Fewer's Estate , 177 Misc 788, 31 NYS2d 810; Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… restitution, State Comptroller Thomas P. DiNapoli, Oswego County District Attorney Anthony J. DiMartino, Jr., and New … and ensuring Emmons was held accountable.” “The Oswego County District Attorney’s office thanks the New York State … to partner with the Comptroller’s Office and the Oswego County District Attorney’s Office to hold those who defraud …
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
… pension and social security benefits while forcing him to live in squalor in his own home is reprehensible,” DiNapoli … he earned over a lifetime of work while forcing him to live in absolute squalor," James said. I want to thank our … treatment and services and is no longer living in his house. Zielinski remained in the home after the victim was …
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
… was to be used for "A Better Me," a project that was to "teach children and youth the importance of proper etiquette, … what bullying is and what they can do about it and to teach educational empowerment tools." The NAF grant proceeds … performing the work of two teachers under the Advantage After School Program and was paid more than two times 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
… provides that, except as otherwise expressly provided by act of the Legislature or by local law adopted prior to … same or similar commodities will exceed $10,000 over the course of a fiscal year (1991 Opns St Comp No. 91-64, p 169; … to be purchased for other village purposes over the course of the fiscal year ( cf . 18 Opns St Comp, 1962, p 43, …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 92-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … 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 …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … forfeiture moneys) COUNTY TREASURER -- Powers and Duties (custody of forfeiture moneys) DISTRICT ATTORNEY -- Powers and … and (ii) of the CPLR must be deposited, respectively, in a "law enforcement purposes" or "prosecution services" …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: LIRR On-Time Performance Falls Short
… Penn Station and the four East River tunnels that connect Manhattan to Long Island." In 2016, the LIRR carried 89.3 … Station and the underwater rail tunnels that connect Manhattan to Long Island. The LIRR was responsible for 30 … with the East River underwater rail tunnels between Manhattan and Long Island (or the switches right outside …
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
… system that allowed users to assume the identity or the account of other users as well as inherit increased rights 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
… with more than 30,000 members and 150,000 family and friend affiliates, has presented the Guglielmo Marconi Award …
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
… started. DOH did not start reviews of the NYSOH PARIS match results until two years later, in October 2019. The … for NYSOH-enrolled members who were identified on a PARIS match but were not reviewed by DOH to confirm residency … closed the eligibility of members identified by the PARIS match, DOH and the Office of the Medicaid Inspector General …
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
… an office manager for numerous doctors’ offices in Manhattan, has pleaded guilty to defrauding the New York … N.Y., worked as an office manager for multiple doctors in Manhattan. Through her husband’s employment with New York … Bradshaw an office manager for numerous doctors offices in Manhattan has pleaded guilty to defrauding the NYS Insurance …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-former-medical-office-manager-pleads-guilty-defrauding-new-york-state-health-insurance-planStatement from New York State Comptroller Thomas P. DiNapoli on Repeal of Affordable Care Act
… Members voted for this disastrous bill without knowing its true cost and impact, leaving millions of Americans behind …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-repeal-affordable-care-actState 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 actions to address future uncertainty. Despite challenges, the city’s … NYCs budget outlook continues to improve and it can use this opportunity to build reserves …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… for over 2,000 essential local water infrastructure projects totaling more than $23.7 billion since 1990, but the … estimated capital improvement needs for water and sewer projects far exceeds this amount, and tens of billions of dollars in local projects remain in the pipeline, according to a report by …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… properly implement these regulations, New Yorkers may be at risk should a fire or other emergency occur.” The state’s … and evacuation plan must have a fire safety inspection at least every three years. The code outlines the minimum …
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
… she had made unauthorized cash withdrawals at ATMs in the Del Lago Resort & Casino and the Turning Stone Resort Casino. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsDiNapoli: New State Funds Open Door for MTA to Ease Debt, Build Stronger Future Budgets
… by paying down and managing its debt more appropriately to shore up future operating and capital budgets. Our regional … climbed from $11.4 billion in 2000 to $42.3 billion in 2022 and will reach $56.7 billion by 2028. By 2023, the MTA … Debt Profile Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-new-state-funds-open-door-mta-ease-debt-build-stronger-future-budgetsDiNapoli: NYC Financial Plan Improved From June
… savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 billion) than estimated in June. Certain PEG … annually in FY 2024, and reach nearly $5 billion in FY 2026, raising the potential budget gap in that year to over …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneXI.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-signatures