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Opinion 95-20
… it would be preferable if such a subjective judgment did not have to be made in each case, it appears that the case …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 2001-4
… Town Law §27(1) provides that, with certain limitations not relevant here, the town board of each town shall fix, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… garbage collection Local governments providing solid waste collection should periodically evaluate these services … station may include one or more large containers for solid waste in a centralized location. Transportation costs can … The NYSDEC also has general information about solid waste composition and characterization in New York State. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… Centers,” DiNapoli said. “We found too many instances of medication and medical supplies that were missing and that … no record of their contact with parents regarding expired medication or arrangements to return medication at the end of the school year. In addition, the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… fire insurance (FFI) money include fire departments, fire companies, benevolent associations and the Firemen’s … disbursed by DFS for 2014 through June 2016 (excluding NYC) totaled approximately $126 million. The taxes imposed … to directly benefit the fire department membership or fire companies providing the service. Key Findings While all six …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Opinion 2002-3
… of activities to include maintenance and operation of recreational facilities) LOCAL LAWS -- Pre-emption (special … dock district to include maintenance and operation of recreational facilities such as a playground and swimming … dock district to include maintenance and operation of recreational facilities such as a playground and swimming …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Comptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… announced the sentencing of Linda Miller 58 of Englewood NJ to six months in jail and five years of probation for the …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newComptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… in the second degree, a class C felony, in Albany County Court. Miller is alleged to have stolen over $162,000 in … charge. She was arraigned on the indictment before Supreme Court Justice Thomas Breslin in Albany County Court, where she entered a plea of not guilty. The charges …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-overMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… If you need to correct a member’s earnings or days worked, submit an adjustment using Retirement Online . … only adjust previously reported data. If you are adjusting Days only, you only need Transaction 3 on the report. You … an adjustment, your adjustment should add or subtract from the previously reported data in order to correct it in …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on programs geared to support senior citizens, even during the COVID-19 pandemic when the … Thomas P. DiNapoli. “There are older New Yorkers waiting for services to help them remain independent and out of …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police today announced … accountable for her actions. I thank District Attorney Paul Czajka and the New York State Police for their … Comptroller DiNapoli Columbia County District Attorney Paul Czajka and the New York State Police today announced the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… The coronavirus pandemic has caused extraordinary economic … in New York with punishing, still-evolving impacts on public health, jobs, the economy and state finances. As a … be as much as $9 billion to $10 billion, depending largely on how many taxpayers choose to delay their filings. While …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… and the State Police for partnering with my office in our work to protect the resources of the New York State and Local … “I applaud the dedication and strong investigative work of our State Police members, the State Comptroller’s … type of act will not be tolerated. The State Police stands ready to assist in investigating and apprehending individuals …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… that the New York State Common Retirement Fund (the Fund) is putting $50 million toward the federal Paycheck Protection Program … are kept on the payroll for eight weeks and the money is used for payroll, rent, mortgage interest, or utilities. … announced that the New York State Common Retirement Fund is putting $50 million toward the federal Paycheck Protection …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionTown and County Special Districts and Town Improvements
… districts which are at or below the average estimated cost thresholds do NOT require permission of the State … us to accurately calculate future average estimated cost thresholds. 2025 Special District Average Estimated Cost … District Average Estimated Cost Threshold: 2024 [pdf] 2023 [pdf] 2022 [pdf] 2021 [pdf] Resources for Municipal …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… to a federal program, which carries a maximum penalty of 10 years in prison, and a fine of $250,000. Assistant U.S. … to a federal program which carries a maximum penalty of 10 years in prison and a fine of $250000 …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsTown of Haverstraw - Financial Condition (2019M-52)
… fund balance to be maintained. Town officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
Determine whether claims were adequately documented were for appropriate purposes and were properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Village of Atlantic Beach - Payroll (2018M-254)
… before payment. The Board: Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the amount paid to the … for the building inspector’s permit fees each year, based on recent trends. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Town of North Salem - Agricultural Exemptions (2018M-194)
… agricultural structures exemptions on an annual basis to verify that the 10-year exemption term has not expired. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194