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Opinion 89-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … FINES AND PENALTIES -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, … You ask whether a fine paid into the Supreme Court of a county following a conviction under section 190.60 of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6New York City Budget Balanced But Economic Risks Have Grown
… to expand, but the risk of an economic setback should not be overlooked,” DiNapoli said. “The city boosted its … plan assumes that the city’s economy will slow, it does not anticipate a recession. Other issues facing the city …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Village of Mexico – Financial … the board did not establish a fund balance policy and maintained an excessive level of unassigned surplus fund … in the general fund with balances ranging between $839,530 and $1.1 million, or between 109% and 124% of the ensuing …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health (DOH): Improper Medicaid Payments for Recipients … recoveries. Office of Mental Health (OMH): Oversight of Provider Consolidated Fiscal Reports – Independent Living … each route per direction. Therefore, the majority of the service provided is not captured in the wait calculation. The …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 … financial reports to the board; take action to ensure electric fund revenues kept pace with expenses; ensure that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… may have been identified and corrected. Cayuga County – Court and Trust Funds Pursuant to a court order, certain assets may be provided to the court and then delivered to the county treasurer for …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… of Health: Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up) (2019-F-35) An audit … December 2018 and May 2019, auditors noted that train service personnel did not collect non-commutation fares 26 … that should have been done by in-network anesthesia providers. In a follow-up, auditors found United officials …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2204.1
… agencies of OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency instructions for … a $400 lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is … payable each fiscal year until the State enters into a new dental services contract for eligible NYSHIP enrollees. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendSelected Management and Operations Practices (Follow-Up)
… initiative—EVolve NY—a program that focused on the installation of high-speed chargers. This program, … placement or use outreach efforts to encourage EV charger installation by its customers. Further, none of the planned … NY chargers at seven locations. We determined that the installation of EV high-speed chargers was as much as 2 years …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followOpinion 91-12
… Powers and Duties (retention of moneys derived from fund raising activities) GENERAL MUNICIPAL LAW, §204-a: Moneys … authorizes "fire companies" to engage in certain "fund raising activities" (see also, Not-For-Profit Corporation … (General Municipal Law, §204-a[1][a][1]). The term "fund raising activity" as used in section 204-a means "a method of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Albany Community Charter School - Resident Tuition Billing (2019M-138)
… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… Attorney Miriam E. Rocah announced the sentencings of Annette Bigelow, 61, and Mary Nash, 59, who hid their mother’s death to pocket nearly $22,000 from the New York State and Local … conditional discharge and ordered to pay full restitution of $22,000. “Annette Bigelow and Mary Nash hid their mother’s …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with … identify the type and/or quantity of materials purchased. Recycling credits were not processed accurately resulting in … Determine whether energy efficiency and recycling rebates and credits were issued in accordance with …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Westchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. … $21,694 in her retirement funds from 2013 to 2015. The two Westchester County residents are charged with Grand Larceny … “We uncovered their unlawful behavior and worked with Westchester County District Attorney Scarpino to …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … York or Atlanta, Georgia, where Mr. Cook lives. I thank Attorney General Schneiderman for his hard work and … and robs retirees who rely on their hard-earned pensions,” Attorney General Schneiderman said. “Through our Operation …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Challenging a Determination – Article 14 Benefits
… denied or improperly calculated, you may request a hearing and redetermination to be held before a hearing officer. Your request must be in writing and filed with the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationChallenging a Determination – Forest Rangers Plan
… denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be in writing and directed to the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1864/challenging-determinationChallenging a Determination – En-Con Police Officers Plan
… EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/challenging-determinationComptroller DiNapoli Releases School Audits
… School District , Southern Caygua Central School District and the Yonkers City School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0