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Court-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… had a fiduciary duty to the estate and to the decedent’s son, the sole beneficiary of his father’s will. New York law … the value of the estate’s assets. In 2009, the decedent’s son retained an attorney and filed a motion in the …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementOpinion 95-13
… of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding … project must retain these proceeds for the payment of principal and interest on the bonds, irrespective of whether … These excess proceeds may not be used for any other school district purpose. You ask whether excess proceeds of …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… bank account. He also wrote a $3,500 Snowdrifters’ check to cash, which was endorsed and cashed by his longtime … order. He took advantage of the Snowdrifters’ tax-exempt status to purchase snowmobiles and trailers using the … in the third degree, offering a false instrument for filing in the first degree and falsifying business records in …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… P. DiNapoli, Montgomery County District Attorney Christina Pearson and New York State Police Superintendent Steven G. … Shannon Countryman, 46, was charged with grand larceny in the third degree and forgery in the third degree. “Shannon … of this matter. “The alleged actions of Ms. Countryman are a clear-cut example of an individual using their position …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… insurer will collect and remit FFI tax proceeds to the New York State Department of Financial Services, which distributes the proceeds to the proper recipients. Pursuant to Insurance Law and relevant case law, when a fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… and New York State Police Superintendent Steven G. James today announced that Patricia Chatley, 61, of Nunda, … made to her deceased mother. “Ms. Chatley hid her mother’s death to try to steal from the state retirement system and … restitution in Livingston County Court before Judge Kevin B. Van Allen. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionOpinion 88-53
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … firefighters for working scheduled vacations pursuant to a collective bargaining agreement is not includable in the calculation of one year …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 92-14
… to law. 1 This section, however, also requires that all money so deposited "shall be considered as paid into … a discharge may be granted pursuant to subdivision (2). In all other cases, the refund of such deposits may be made only … paid into court to discharge the mechanic's lien. All that remains of the question, therefore, is whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 89-1
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … payment is authorized by an appropriate local enactment or collective bargaining agreement provision. Prior opinions are superseded to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 90-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the time the obligations are outstanding. This is in reply to your letter concerning the dredging of a pond within the …
https://www.osc.ny.gov/legal-opinions/opinion-90-4About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an … government and school district officials. By increasing the number of classroom training sessions and web-based …
https://www.osc.ny.gov/local-government/academy/about-academyXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… its discretionary spending limit. Agencies should refer to Exhibit A for guidance on assessing the need for equipment … procurements for needed services. Agencies should refer to Exhibit B for guidance on assessing the need for software … level as previously determined. Agencies should refer to: Exhibit C for guidance on determining the price …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsDiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez announced today. "George Thomas posed as his … P. DiNapoli. "I thank Brooklyn District Attorney Eric Gonzalez for partnering with my office to bring this … over the long term," said Brooklyn District Attorney Eric Gonzalez. "I commend Comptroller Thomas DiNapoli and his …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… According to the Center for Political Accountability, H&R Block has no … (2014 agreement followed 66% support in 2013 vote) Peabody Energy 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest … Timber Company, Inc. KeyCorp Dr Pepper Snapple Group Noble Energy Inc. 2012 PG&E Corporation Sempra Energy Safeway Inc. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingCollection of Fines Related to Tenant Complaints (Follow-Up)
… Objective To assess the extent of implementation of the six … in our initial audit report, Collection of Fines Related to Tenant Complaints (Report 2018-S-58 ). About the Program … are heard before an Administrative Law Judge. Depending on how they are resolved, harassment and non-compliance cases …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges stemming from an audit and … State Comptroller Thomas P. DiNapoli. Morton Kramer agreed to pay $418,000 in restitution as part of his plea agreement … will not get away with it," DiNapoli said. "I would like to thank Manhattan District Attorney Cyrus Vance for …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesOpinion 2001-10
… a town must require vendors to certify claims submitted for payment for the provision of goods and services. Town Law §118 … a town must require vendors to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… Ulster County District Attorney Clegg, and the FBI Hudson Valley White Collar Crime Task Force. “Gina Bradshaw … Her husband was a New York State employee, and the family was enrolled in NYSHIP. As a medical office manager, … investigation was initiated by a complaint from United Healthcare Special Investigations Unit, who assisted with the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planDiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… hazardous employment, which require a more stringent time frame for investigation completion. Investigations of wage … were not completed in the targeted one-year time frame for 80% of the 1,155 cases auditors checked. For 225 …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nycDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… Thomas P. DiNapoli, Wayne County District Attorney Michael Calarco, and the New York State Police announced the … those individuals willing to engage in fraudulent acts.” Michael D. Calarco, Wayne County District Attorney said, “I …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-fees