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Comptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… since June of 2015. Today, before Albany County Court Judge Peter A. Lynch, Cook was sentenced to parole with a … System in the amount of $204,315.76. The case is the latest joint investigation under the Operation Integrity …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseOpinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … requirements if the expenditure is to be paid for by taxes levied for the fiscal year in which the expenditure …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 90-26
… in the bond resolution approved at referendum. In order to increase the maximum amount which may be expended for the project, the fire district may, subject to referendum requirements, repeal the original bond … Law provides, among other things, that if bonds are to be authorized for a specific object or purpose, the bond …
https://www.osc.ny.gov/legal-opinions/opinion-90-26XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations … and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial … Specific applicable principles are referenced in the topical sections of this chapter. References may be to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesOpinion 89-17
… the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority to establish fund to pay tax certiorari claims) REAL PROPERTY TAXES AND … -- Certiorari Proceedings (authority for school district to establish reserve fund to pay certiorari claims) EDUCATION …
https://www.osc.ny.gov/legal-opinions/opinion-89-17The Impact of Wall Street on Jobs and Tax Revenues - April 2004
"Overall, the securities industry (also known as “Wall Street”) remains one of the most important industries in New York City."
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2005.pdfDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240000 from the district State Comptroller Thomas P DiNapoli announced
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… 2020. “Ms. Chatley allegedly concealed her mother’s death to steal tens of thousands of dollars she was not entitled to, ” DiNapoli said. “Thanks to my investigative team, the State Police, and District …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsOpinion 96-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … result in default judgments) STATE COMPTROLLER -- Justice Court Fund (payment of fees pursuant to General Municipal … for by General Municipal Law, §99-l(1)(a) for each case handled by their justice courts involving a violation, …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 88-17
… municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), 278; … of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St … Comp, 1978, p 154, with regard to the dedication of park land in a subdivision, still represent the position of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Retirees Contribute to New York State's Economy
… By supporting local businesses, helping to create jobs and paying their … in good times and bad, helping to build a stronger New York. During 2023, approximately 79 percent of NYSLRS …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyPayroll Forms
… fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF ) AC 934-P – Next of Kin … complete and print the fillable forms, you will need the Adobe Acrobat Reader software installed on your computer. …
https://www.osc.ny.gov/state-agencies/payroll/formsOpinion 2000-17
… that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Competitive Bidding Requirements (for … bidding for construction of town water system by public authority) PUBLIC CONTRACTS -- Award (by public … bids for individual categories of estimated construction work to be performed in the aggregate for districts in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17DiNapoli Statement on NYC's 2025 Budget Modification
… New York State Comptroller Thomas P. DiNapoli issued the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationTown of Summit – Town Clerk (2024M-51)
… Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly … Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not deposit … collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 which required the Clerk to deposit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Opinion 88-70
… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 96-6
… to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, 800(3): A town supervisor who places insurance … insurance contracts. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law which … is deemed to have an "interest" in the contracts of a firm, partnership or association of which he or she is a …
https://www.osc.ny.gov/legal-opinions/opinion-96-6DiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… Empire State Development (ESD), New York state's chief economic … said. "We need better reporting to ensure transparency in economic development spending and to promote an informed … due dates. The latest report issued, the 2015 START-UP NY annual report, was issued 91 days past its due date. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsState Comptroller DiNapoli Statement on New York City Preliminary Budget
… additions to the city’s workforce in areas of need or for expanded services. The city chose not to take this … or spending is lower than expected. With the potential for significant policy changes at the federal level in the … should be imperative. The city also elected to add funds for charter schools, overtime, special education, school …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget