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Opinion 90-57
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service … award program for the volunteer firefighters of a village fire department is subject to mandatory referendum in one or …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 91-30
… against the town for payment (see 1980 Opns St Comp No. 80-633, p 171; 1974 Opns St Comp No. 74-1363, unreported; 27 … 103(3) (see 1981 Opns St Comp No. 81-113, p 116; Opn No. 80-633, supra ; 1974 Opns St Comp No. 74-1363, unreported; 27 … is pertinent in this instance is contained in subdivision 1(b) of section 802. That section provides an exception when …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 92-48
… corporation, fire district or school district which sells a capital improvement financed by the issuance of … corporation, fire district or school district which sells a capital improvement financed by the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 94-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (for … Whether the approval of the State Comptroller is required in connection with a …
https://www.osc.ny.gov/legal-opinions/opinion-94-3DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… nearly $6,000 in cash from bail collections. The clerk, Trudy Harper, 40, was arrested in June and charged by Ulster …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsDiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… that Michelle Shelly Stevens pleaded guilty for stealing $1711 in cash from the nonprofits Annual Fourth of July …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthState Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… her thoughtful, common-sense approach to governing. "My office has detailed the stronger-than-expected economic … positive developments for New York as we begin 2022, but my office has also identified economic sectors that are still …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
State Comptroller Thomas P DiNapoli Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B Quattrone today announced the arrest of Jennifer Jaeger former Bemus Point village clerk for the alleged theft of more than $60000 in village funds
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… Unit. The theme for this year's campaign is "See Yourself in Cyber," highlighting the critical roles that all …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… budget outlook, buoyed by more than $15 billion in federal relief since December and better-than-projected revenues. … city plans to help pace its recovery by stretching federal relief through FY 2025, avoiding new taxes, establishing … would widen the budget gaps. “Despite historic federal relief, the plan would still leave the city with significant …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… Junction, N.Y., for allegedly stealing more than $88,000 in tax funds collected for the use of the town of Beekman and … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… Town of New Paltz Court before Judge Rhett D. Weires and is due back in court on July 20. He is charged with Grand Larceny, three counts of Forgery, three … in this case are merely accusations and the defendant is presumed innocent unless and until proven guilty in a …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental … when implementing a new accounting/financial-reporting standard. When a new accounting/financial reporting standard is issued by GASB, it must be critiqued to identify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… J. Conaway was charged this week with grand larceny in the third degree for allegedly syphoning more than $3,000 of ambulance service … to New York State Comptroller Thomas P. DiNapoli. The arrest was the product of a joint investigation by … J Conaway was charged this week with grand larceny in the third degree for allegedly syphoning more than $3000 of …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementNational School Lunch, Breakfast Programs – Federal Funding and New York
… and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department of Education (DOE) receiving more … school day. FY 2024, City schools served 788,000 meals daily, up 3 percent compared to FY 2023 (see Figure 2). In … of Education Average Breakfasts and Lunches Served Daily Sources: NYC Mayor's Management Report; OSC analysis …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsTransformation of the MTA
… We also determined whether MTA has implemented any aspect of the Transformation Plan (Plan) that resulted in improved … assign, transfer, share, or consolidate any one or more of its powers, duties, functions, or activities, or any department, division or office, or any of those of its subsidiaries or affiliates. The legislation …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… for Medicaid services: fee-for-service (FFS) and managed care. Under the FFS method, the Department pays health care providers directly, through eMedNY, the Department’s claims processing system. Under managed care, the Department pays managed care organizations (MCOs) …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsHomeless Outreach Program at the Long Island Rail Road
… MTA property. Our audit covered the period of November 1, 2015 to September 30, 2018. Background The LIRR is the oldest … During one unannounced visit, we observed the SUS outreach team drive up to a train station parking lot and sit in the … for approximately three minutes prior to leaving. The team neither walked the platforms nor visited the station …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadSpencerport Central School District – Employee Benefits (2025M-65)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65