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Opinion 91-21
… waive his or her right to fees or commissions (see, e.g., Cook v Stockwell , 206 NY 481; see also, Finn v City of New …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… Chief Chris Emmons pleaded guilty today to Grand Larceny for stealing from the town’s fire company and agreed to pay … thank District Attorney DiMartino and Superintendent James for their continued partnership and ensuring Emmons was held … State Police and the New York State Comptroller’s Office for their assistance in this matter,” DiMartino, Jr. said. …
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 … predators like Devin Zielinski face the consequences for crimes against the elderly.” “Zielinski and his … Attorney’s Office and the Schodack Police Department for ensuring the suspects will be held accountable for their …
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
… and daughter-in-law, Allen, 31, and Fredia, 28, both of Niagara Falls, NY, pleaded guilty to a misdemeanor charge of theft of … 2016, Stephanie Cowart served as Executive Director of the Niagara Falls Housing Authority (NFHA), an organization that …
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
… MUNICIPAL LAW, §103: The purchase of kitchen utensils, furniture, books and sports equipment to be used at a village … ask whether purchases by a village of kitchen utensils, furniture, books and sports equipment to be used at a village … Whether purchases by a village of kitchen utensils furniture books and sports equipment to be used at a village …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 92-33
… PARK DISTRICTS -- Powers and Duties (expenditures for promotional services) LOCAL LAWS -- Pre-emption (special … Services (promotional and publicity services); (procedures for obtaining) -- Contracts Not Requiring Bidding (promotional and publicity services); (procedures for obtaining) TOWN LAW, §64(14)(a): A town board by …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 95-8
… Distributions of forfeiture moneys under section 1349(2)(h)(i) and (ii) of the CPLR must be deposited, respectively, in a … offenses. Moneys distributed pursuant to section 1349(2)(h) may not be used for youth programs. You have requested our …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: LIRR On-Time Performance Falls Short
… In 2016, the Long Island Rail Road (LIRR), the largest commuter … the LIRR reports that only a relatively small percentage of trains were late or canceled, too many commuters had a … A plan to rehabilitate all four tunnels still has not been approved by Amtrak. When work does begin, Amtrak plans to …
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
… including a formal authorization process to add, deactivate or change user accounts and rights and procedures … or shared student information system accounts and deactivate the accounts of any users who are no longer …
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 State Comptroller Thomas P. DiNapoli was selected for the Guglielmo Marconi Award, the highest award given by … has presented the Guglielmo Marconi Award to an individual for his or her contributions to the nation and record of … New York State Comptroller Thomas P DiNapoli was selected for the Guglielmo Marconi Award the highest award given by …
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-planStatement from New York State Comptroller Thomas P. DiNapoli on Repeal of Affordable Care Act
… from pre-existing conditions and potentially punches a big hole in our state budget. Members voted for this … from preexisting conditions and potentially punches a big hole in our state budget …
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
… than expected tax revenue, supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to … a number of other budgetary risks my office has raised in the past remain in the financial plan and the city continues to charge water … than expected tax revenue supporting upward revisions in spending …
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
… the review of fire safety plans or evacuation procedures for public buildings such as adult care facilities, … minimum requirements needed to establish good practices for protecting people and property from the hazards of fire, … conditions in new and existing buildings. It also provides for safety to firefighters and other first responders during …
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
… restitution and sentenced to serve five years of probation for stealing from the fire company. Perkins, 58, previously … During the last three years that she was treasurer for the fire company, from 2016 to 2019, investigators found … amounts that had been paid to the fire company. She paid for groceries and other personal expenses with the money. …
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
… body, bureau, officer or employee in a department, for personal services, maintenance and operation, for submission … board body bureau officer or employee in a department for personal services maintenance and operation for submission to …
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
… a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and other … financial resources, which are segregated for the purpose of carrying on specific activities or meeting certain … all agencies will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… should examine both the opportunities that public-private partnerships offer as well as the underlying financial risks associated with forming those partnerships, according to a report released today by State … is, how are we going to pay for that? Public-private partnerships are a good option to look at, but those …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Salary and Fringe rates must be substantiated.) Certified payroll registers Time cards Overtime authorization and/or …
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
… of Middletown, was arrested and charged with grand larceny in the second degree (Class C Felony) for allegedly stealing … I applaud Comptroller DiNapoli and his staff for aiding in this investigation and maintaining the integrity of the … my office and the Office of the New York State Comptroller in protecting public funds,” Orange County District Attorney …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefits