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Opinion 91-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWER … §§198(1)(f), 202(5), 209; VILLAGE LAW, §14-1436: A town, on behalf of a town sewer district, may contract with a … in constructing the trunk line. You ask whether the town, on behalf of the town district, and the county, on behalf of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 91-21
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … OFFICERS AND EMPLOYEES -- Compensation (administrator of estates - county chief fiscal officer's right to fees and … of federal and state income taxes, liability for social security contributions, and computation of final average …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… Jr., and New York State Police Superintendent Steven G. James announced. “Mr. Emmons diverted money meant to protect … it. I thank District Attorney DiMartino and Superintendent James for their continued partnership and ensuring Emmons was … to cheat the fire company out of its rightful funds,” James said. “The disruption of this act serves as a reminder …
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
… District Attorney Mary Pat Donnelly, and New York State Police Superintendent Steven G. James announced the guilty … my partnership with Rensselaer County DA Donnelly, State Police Superintendent James and the Schodack Police Department, the people who committed this heinous …
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
… and daughter-in-law, Allen, 31, and Fredia, 28, both of Niagara Falls, NY, pleaded guilty to a misdemeanor charge of theft of … 2016, Stephanie Cowart served as Executive Director of the Niagara Falls Housing Authority (NFHA), an organization that …
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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … NYS2d 507, affd 20 NYS 808, 284 NYS2d 702; Lance v City of New York , 88 Misc 2d 119, 387 NYS2d 32), this Office has …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 92-33
… v Daby , 129 Misc 2d 879, 494 NYS2d 279). Separate and apart from the specific authority contained in the park … program to promote the county as a convention site falls within the professional services exception ( Schulz v … when a contract for publicity and promotional services falls within the professional services exception to …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 95-8
… "the failure of the Legislature to pass an amendment is at best a dubious foundation for drawing inferences of …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: LIRR On-Time Performance Falls Short
… trains that were late, canceled or terminated, according to a report released today by New York State Comptroller … Penn Station and the four East River tunnels that connect Manhattan to Long Island." In 2016, the LIRR carried … Pennsylvania Station and the underwater rail tunnels that connect Manhattan to Long Island. The LIRR was responsible …
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
… sensitive information. In the meantime, I have directed my audit division to expand the scope of this audit and begin …
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
… the highest award given by the Order Sons and Daughters of Italy in America. Prior recipients of this award include a U.S. President, ambassadors, congress … parents and immigrant grandparents who were deeply proud of being Italian Americans and believed that success would be …
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
… gain,” said State Comptroller DiNapoli . “Thanks to my partnerships with District Attorney Nneji, the FBI, and …
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 nation and for New York. The bill means far fewer New Yorkers would have insurance, … in our state budget. Members voted for this disastrous bill without knowing its true cost and impact, leaving …
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
… challenges it faces. More realistic projections of the cost of existing rental assistance programs and an update to asylum seeker … in the financial plan and the city continues to charge water and sewer ratepayers more to balance its budget in the …
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
… or evacuation procedures for public buildings such as adult care facilities, hospitals, hotels, preschools, libraries and shopping malls, according to an audit released today by State … or evacuation procedures for public buildings such as adult care facilities hospitals hotels preschools libraries …
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
… said. “Thanks to my partnership with District Attorney Greg Pasqua and the State Police, she has now been held …
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
… to cash validation. A complete list of SFS Fund codes can be found on the SFS Secure . There are two Statewide Fund … a Fund value, complete the COA Change Request Form which can be found on SFS Secure and submit it to …
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
… DiNapoli recommends policy makers must first: Identify the best practices for valuation of public assets and make sure …
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
… of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System … Employees Employees with employer-provided vehicles and/or chauffeurs are affected. Background Personal Use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-provided