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Opinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 202(5), 209; VILLAGE LAW, §14-1436: A town, on behalf of a town sewer district, may contract with a county to … Whether the town on behalf of the town district and the county on behalf of the county …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 91-21
… -- Compensation (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit to county, or to waive) COUNTY … Whether the chief fiscal officer of a county who serves as administrator …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… to Grand Larceny for stealing from the town’s fire company and agreed to pay $9,838 in restitution, State Comptroller … Oswego County District Attorney Anthony J. DiMartino, Jr., and New York State Police Superintendent Steven G. James … all who rely upon it. I thank District Attorney DiMartino and Superintendent James for their continued partnership and …
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
… treatment and services and is no longer living in his house. Zielinski remained in the home after the victim was … degree before Judge Jennifer G. Sober in Rensselaer County Court. His sentencing is scheduled for June 18. Diacetis is due back in court for sentencing on May 20. Since taking office in 2007, …
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
… a $250,000 fine. In addition, Cowart’s son and daughter-in-law, Allen, 31, and Fredia, 28, both of Niagara Falls, NY, pleaded … being an agent of a state authority, and being aided by Allen and Fredia Cowart, stole $6,000 from the NFHA. "In a …
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
… used at youth center) GENERAL MUNICIPAL LAW, §103: The purchase of kitchen utensils, furniture, books and sports … determining the competitive bidding monetary threshold for purchase contracts under General Municipal Law, §103. General … or by local law adopted prior to September 1, 1953, all purchase contracts involving an expenditure of more than …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 92-33
… (expenditures to fund contract with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for … HOME RULE LAW, §10(1)(ii)(d)(3): A town on behalf of the park district established by L 1928, ch 477, as amended, may expend up to $50,000 annually for park district promotional purposes and no referendum pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 95-8
… county police officers are "claiming agents" (CPLR, §1310[11], [12]; see also Criminal Procedure Law, §1.20[34][c]). As … e.g., Town Law, §§103[1], 150; Village Law, §§5-500 [1], 8-800). Among these fiscal controls is County Law, §550(2) … County of Putnam v State , 17 Misc 2d 541, 186 NYS2d 944; 25 Opns St Comp, 1969, pps 9 and 212). Thus, absent express …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: LIRR On-Time Performance Falls Short
… Island Rail Road to get them to their jobs on time and back home again," DiNapoli said. "While the LIRR reports that … was delayed 78 percent of the time when it stopped at Citi Field for Mets games; and Trains carrying reverse …
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 computer access to … academic and personal information must be protected by school districts,” said DiNapoli. “Each of the districts … to expand the scope of this audit and begin examining school districts from every region of the state.” The school …
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
… York State Comptroller Thomas P. DiNapoli was selected for the Guglielmo Marconi Award, the highest award given by the Order Sons and Daughters of Italy in America. Prior recipients of this award include a U.S. … York State Comptroller Thomas P DiNapoli was selected for the Guglielmo Marconi Award the highest award given by the …
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
… Plan (NYSHIP) out of more than $12,000 by submitting phony medical claims for reimbursement. She was arrested in … health care provider they can have a portion of the medical costs they paid to a provider reimbursed by a check … purporting that services were provided to her by two medical offices where she worked although they never …
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
… "The Republican health care bill is reckless and damaging for our … The Republican health care bill is reckless and damaging for our …
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
… supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to exceed $115 billion, up from … fund, which underlines the lack of a systematic process to buffer against future uncertainty. The city’s reserves remain …
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 buildings such as adult care … “By neglecting to properly implement these regulations, New Yorkers may be at risk should a fire or other emergency …
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
… 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 … Perkins, 58, previously pleaded guilty to grand larceny in the fourth degree in November 2023. “Ms. Perkins diverted …
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
… requires department heads to designate those individuals authorized to execute: Contracts on behalf of an agency where … types of transactions. For example, an individual may be authorized to sign a grant contract but not a construction … agencies must identify the limitation on the appropriate authorized signature form. Agencies are responsible for …
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
… set of accounts (real and nominal) for recording cash and other financial resources, which are segregated for … will be inherited on transactions to support recording cash balances at the fund level of detail. The Fund … for Fringe Benefits billing, and whether it is subject to cash validation. A complete list of SFS Fund codes can be …
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
… As New York state grapples with cost-effective solutions for its estimated $250 billion in infrastructure needs over … said. “The big question is, how are we going to pay for that? Public-private partnerships are a good option to … partnerships don’t come risk-free. It makes good sense for the state to look at public-private partnerships based on …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedState Agencies Bulletin No. 1852
… This bulletin is superseded by Payroll Bulletin 1852.1. Purpose The purpose of this bulletin … vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2020. Affected … vehicle and chauffeur services in the New York State Payroll System PayServ for tax year 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-provided