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Opinion 90-59
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS … which inter alia , prohibits a municipality from making gifts and loans of its property to or in aid of a … accessible (26 Opns St Comp, 1970, supra ). In the latter two instances, the private benefit received by the property …
https://www.osc.ny.gov/legal-opinions/opinion-90-59New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… Objective To determine whether the New York City Department of Homeless Services is effectively monitoring its contract … 30, 2019. About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteOpinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … sick and personal leave, unless the payment is authorized by an appropriate local enactment or collective bargaining … of accumulated leave time upon separation from service by reason of death. As a general rule, a town may grant to …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Auxiliary Police (use of moneys received as gift for unit established for village) MCKINNEY'S UNCONSOLIDATED LAWS, … by the county treasurer. You ask about the custody and disbursement of certain moneys necessary for the operation of …
https://www.osc.ny.gov/legal-opinions/opinion-88-63DiNapoli: Fix Delays With Child Support Payments
… the nation's second-highest balance of undistributed child support collections (UDC), totaling approximately $59 million … Assistance (OTDA), which oversees New York's child support program, has made some improvements to the way funds … a number of problems that need correcting. "Child support payments are languishing in government coffers. This …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… Superintendent Steven G. James announced. The defendant, Shannon Countryman, 46, was charged with grand larceny in the third degree and forgery in the third degree. “Shannon Countryman allegedly abused her position of trust to …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000Borrowing Against Your Contributions – State Police Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 2 Members The following rules apply … of member service credit. You must repay each outstanding loan in an amount sufficient to repay the loan and interest within five years. Loans are repaid through …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0Opinion 88-53
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (exclusion of compensation for working … opinion, these provisions represent further independent authority for excluding working vacation payments where the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53XI.18.E Public Officers Law – XI. Procurement and Contract Management
… generally available to the public; and rendering services for compensation, in relation to any case, proceeding, application, or other matter before their former agency/authority. Under the special two-year bar for Executive Chamber employees, former Executive Chamber …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawOpinion 2007-5
… any equipment, machinery or apparatus not included in the definition of “capital improvement” and for which a period of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… Fisher worked for CiTi BOCES in the town of Mexico, NY. During an internal audit, CiTi BOCES found discrepancies … Fisher was charged with three counts of Falsifying Business Records, Grand Larceny and Corrupting the … innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… system and line her own pockets,” DiNapoli said. “Thanks to District Attorney Williams and the New York State … gain is beyond reprehensible and unacceptable. Thank you to our partners at the State Comptroller’s Office and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionOversight of Critical Foster Care Program Requirements (Follow-Up)
… service delivery, including assessments and case plans for families and children. Our initial audit examined whether … required criteria prior to their certification or approval for the placement of foster children, and to determine … occur as required for these children. At each of the ten sites we visited, we found foster home records lacked …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… with contract terms. Background OASAS oversees programs for the prevention and treatment of alcohol and substance … with heroin dependence and to provide the opportunity for clients to make major lifestyle changes over time. … as this audit illustrates, as organizational complexity increases, it becomes much more difficult to definitively …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incOpinion 95-10
… discussed in the opinion. CEMETERIES -- Public Burial Grounds (duty of town to erect fences around certain cemeteries and burial grounds) TOWN BOARD -- Powers and Duties (erection of fences around certain cemeteries and burial grounds) TOWNS -- Powers and Duties (erection of fences …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If the office of county auditor or …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 95-24
… "approved expenditures" is defined to include "only . . . new construction, reconstruction, purchase of existing … structures, for site purchase and improvement, for new garages, for original equipment, furnishings, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actOpinion 94-31
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash payment in lieu of) PUBLIC OFFICERS AND EMPLOYEES -- Vacations …
https://www.osc.ny.gov/legal-opinions/opinion-94-31DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… provider IncludED Educational Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges … get away with it," DiNapoli said. "I would like to thank Manhattan District Attorney Cyrus Vance for prosecuting this …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-charges