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Opinion 95-24
… of such indebtedness due or to become due, or if, when all such outstanding obligations have been retired, any … from the reserve fund may be made only for the payment of all or part of the outstanding indebtedness (General … Municipal Law, §6-l[3]). Balances in excess of the sum of all the installments of principal due or to become due on the …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 2003-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- … payable for each child of such member under eighteen on the date of the member's death. The benefits under section … Bill Memorandum for A.2958, M. of A. Tocci; Budget Report on A. 2958, April 25, 1997). General Municipal Law §208-b, on …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 88-23
… is an officer, employee and stockholder of a construction corporation would have a prohibited interest in any contracts between the corporation and the village unless (a) his or her stock … outstanding stock and (b) as employee and officer of the corporation, his or her duties do not involve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 95-10
… 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. CEMETERIES -- Public Burial Grounds (duty of … may, in appropriate circumstances, include fencing only in front of the cemetery. A town may, in its discretion and …
https://www.osc.ny.gov/legal-opinions/opinion-95-10XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… A dispute between a Business Unit and an independent contractor providing services to the Business Unit is settled … the Business Unit agreeing to pay a fixed amount for the contractor’s services. The payment is taxable as nonemployee compensation and, if payments to the contractor aggregate $600 or more in a calendar year, such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … authority does not provide adequate cybersecurity training to employees. Village of Franklin – Fund Balance Management … equitably if they serviced the water meters. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… Supervision's Office of Special Investigations (DOCCS). Justin Marvelli and Jessica Marvelli, both 37, of Ravena, are … be held accountable for their actions. I thank District Attorney Soares for prosecuting this case." "I am proud of … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman’s Benevolent … was sentenced today for stealing nearly $46,000 in public funds to pay for gambling at local casinos, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000XI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… Finance Law §139-l requires bidders on state procurements to certify that they have a written policy addressing sexual … Department of Labor’s model policy and training standards) to all its employees. Every bid made to the State or any public department or agency thereof, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
New York State Comptroller Thomas P DiNapoli today announced that Jennifer Colucci 41 of Hopewell Junction pleaded guilty to stealing more than $86000 in tax funds collected for the use of the town of Beekman and its schools
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… New York, has pleaded guilty to stealing at least $34,000 from her former employer, the Morris Central School … that received federal funds. From 2014 through February 2020, Hand was the treasurer for the Morris Central School … she controlled. She also admitted to stealing at least $10,000 more by using the school district’s Amazon account and …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s … The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is governed by … an elected Board of Trustees which consists of a Village Mayor and four Trustees. The Village’s general fund …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationOversight of Critical Foster Care Program Requirements (Follow-Up)
… our initial audit report, Oversight of Critical Foster Care Program Requirements (Report 2015-S-79 ). About the … At each of the ten sites we visited, we found foster home records lacked evidence that counties or VAs met certain …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… position as clerk. “My office continues to work closely with law enforcement to ensure local officials who abuse … all phases of the court’s cash collection process with little oversight by the two town justices. As a result, …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsTemporary Assistance – Federal Funding and New York
… In New York, the Temporary Assistance for Needy Families (TANF) block grant provides funds to … assist low-income families and individuals through child care, tax credits and other services, but the largest portion … 2015 – January 2025 Note: Temporary Assistance includes Family Assistance and Safety Net Assistance recipients. The …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceOpinion 2006-2
… et seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain instances, the approval … district must be stated in both the petition and notice of hearing (Town Law §§191, 193[1]). Under article 12-A, the … of the improvement must be set forth in the notice of hearing (Town Law § 209-d[1]). Since there is nothing in …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-16
… FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by a special act, the members of the fire department or, in … to pay for the publication of a fire department or company newsletter, the moneys may be expended by the treasurer for …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Comptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… TAPPE will be sentenced to five years’ probation, sign a written waiver of right to appeal, and provide full … on April 16, 2024. “Cindy Tappe shamelessly used her high-ranking position at NYU to steal more than $660,000 in … Attorney Bragg . “In Manhattan, we will continue to root out fraud committed at the expense of our students and …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… contributions in your account, you can take a loan from NYSLRS. If you aren’t required to contribute (determined by … in any 90-day period. Prior to retirement, and 30 days after issuance, loans are fully insured in case you die … in an amount sufficient to repay the loan, interest and insurance premium within five years. The minimum deduction to …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsNYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… Stone is scheduled to be sentenced on Aug. 7 by Judge Chauncey Watches of Steuben County Court and her pension forfeiture ordered by Judge Patrick F. McAllister in Steuben County Supreme Court. …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addison