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Comptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… Metropolitan Preschools, Inc.) and its president and owner Michael C. Koffler, together with his sons, Brian and Daniel … and his special education preschool, Sunshine Development School (“SDS”), for overcharging the State of New York for … revealed a complicated leasing arrangement created by Michael Koffler and SDS with the purpose and effect of …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementDiNapoli: Audit Recommends Better Protections for Child Performers
… short in enforcing New York’s laws to protect child performers, according to an audit released today by New York … protect the safety, health and financial rights of child performers. The state Department of Labor should hold the … of Labor (DOL) enforces the laws to protect child performers, including issuing work permits, observing working …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersOpinion 88-10
… contract and not by this Office. March 1, 1988 Charles E. Drake, Esq., County Attorney County of Hamilton …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Wall Street Profits Up in 2016
… profits for the broker/dealer operations of New York Stock Exchange member firms, the traditional measure of … that have been cashed in. The estimate does not include stock options or other forms of deferred compensation for which …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016DiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… compromise subway safety which had not been identified by station supervisors during their inspections," said DiNapoli. … "A" defects at 12 stations that had been inspected by station supervisors. The defects included: loose stairway … while seven had undated work orders which did not allow any assessment of timeliness. Nineteen priority "B" …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsOpinion 90-62
… This opinion represents the views of the Office of the State Comptroller at the time it was … to perform duties) PUBLIC OFFICERS LAW, §§30, 36; TOWN LAW, §32: An elected town superintendent of highways who … Whether an elected town highway superintendent who is physically unable to …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 90-34
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and … An emergency rescue and first aid squad within a village fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. …
https://www.osc.ny.gov/legal-opinions/opinion-90-34DiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… Here’s what we know about our maternal health crisis: The United States has a maternal death rate greater than almost … the rates of France and Canada and 3.5 times that of the United Kingdom. This crisis has also deeply affected our state. New …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingOpinion 2007-4
… in the opinion. LOCAL LAWS -- Municipal Funds (authority to supersede village budget procedures) MUNICIPAL FUNDS -- Budget Procedures (authority to supersede in village); (authority to establish fund for annual payments under ambulance … hold the proceeds of unneeded village real property sales to finance appropriations for annual ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… of Financial Services Superintendent Adrienne A. Harris today announced the approval of Spring Bank’s Red Hook … State Superintendent of Financial Services Adrienne A. Harris said , “When I came into DFS three years ago I wanted … Governor Hochul, Comptroller DiNapoli, and Superintendent Harris for their leadership in making this important …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newChanges in Federal Policies Pose Significant Risks for New York City's Budget
… Projected budget gaps for New York City in the coming years appear manageable, but tax … to the city since the Great Recession," DiNapoli said. "New York City’s economy is strong, the 2018 budget is … actions that would have had impacts on the city’s budget. New York City’s financial plan does not anticipate the …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… Train delays have increased as the subway system’s on-time … Metropolitan Transportation Authority (MTA) should do more to fix the underlying causes, many of which are controllable, … 2014. The MTA’s Transit division considered a subway train on time if it reached the end of the line within five …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackOpinion 92-25
… of 1960. The legislative history in the Governor's bill jacket of chapter 220 of the Laws of 1960 indicates that the … the bill was intended to address, memoranda in the bill jacket describe situations in which fire commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 97-1
… experience component should be calculated based on past liability in accordance with the local law providing for the … within the county (Workers' Compensation Law, §60[1]; General Construction Law, §66[1]). A public benefit … of this or other states, or to the people thereof" (General Construction Law, §66[4]). Municipal housing …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 92-38
… submission of new names by the fire department until all officers are approved. The village board of trustees' …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that … newlyappointed members not be immediately assigned to the fire police squad …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 2002-13
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW … Whether foreign fire insurance tax monies received by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13DiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… revealed that Ross, together with former Met Council CEO William Rapfogel and other co-conspirators, stole … that from 1992 to 2013, he conspired with co-defendants William Rapfogel, David Cohen and others to steal from Met … Met Council's former chief financial officer. In 1993, William Rapfogel took over as the head of Met Council, and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerArea #2 – IT Security Training and Awareness – Information Technology Governance
… what the governing board expects them to do, IT security training provides them with the skills to do it. Educational … to annually provide data privacy and security awareness training to their officers and employees with access to … via email that address some aspect of your IT security policy. IT security training and awareness is an essential …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… discretion, which ESDC allocated to promoting Start-Up NY, tourism, Taste NY and Masterbrand. As required by law, the State Attorney … including a 17 percent increase in attendance at the Baseball Hall of Fame in 2014. Auditors noted that the …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contract