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Opinion 89-49
… the appointment of an administrator d.b.n. ("administrator de bonis non") when the office of administrator becomes …
https://www.osc.ny.gov/legal-opinions/opinion-89-49NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with disabilities … and county government employees to discuss the program. "NY ABLE offers peace of mind to individuals with … care can put a financial strain on families. The NY ABLE program provides families and individuals with a secure and …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsOpinion 92-33
… CHAPTER 477, AS AMENDED; MUNICIPAL HOME RULE LAW, §10(1)(ii)(d)(3): A town on behalf of the park district … State Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law … (see also Wickham v Trapani , 26 AD2d 216, 272 NYS2d 6). Accordingly, a contract for publicity or promotional …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 92-54
… opinion. CONFLICTS OF INTEREST -- Banking Transactions (designation of bank as depository when town supervisor is … of a bank would have a prohibited interest in the designation of the bank as a town depository, the renewal of … No. 89-4, p 10). We reached this conclusion because the designation of a bank as a depository is a "contract" for …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 91-58
… in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the absence of express … referendum on the question whether to grant site plan approval and whether a proposed facility is consistent with … referendum on the question of whether to grant site plan approval and a favorable determination as to consistency with …
https://www.osc.ny.gov/legal-opinions/opinion-91-58New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… York State Comptroller Thomas P. DiNapoli was selected for the Guglielmo Marconi Award, the highest award given by the Order Sons and Daughters of Italy in America. Prior recipients of this award include a U.S. … York State Comptroller Thomas P DiNapoli was selected for the Guglielmo Marconi Award the highest award given by the …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… of fire safety plans or evacuation procedures for public buildings such as adult care facilities, hospitals, hotels, … of records that supports its code enforcement activities. Buildings that contain an area of public assembly must be inspected each year, while all other buildings requiring a fire safety and evacuation plan must …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State … Office in this complex financial investigation,” Columbia County District Attorney Paul Czajka said. “Comptroller … have uncovered several criminal schemes in Columbia County over the last several years. This is only the latest.” …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli, the United States Attorney for the Eastern District of Pennsylvania, the Social Security … say he was asleep or would try to imitate his voice. When pushed for photographic evidence of his father holding a … State Comptroller Thomas P DiNapoli the US Attorney for the Eastern District of Pennsylvania the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityDiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… direct deposit into a bank account jointly held with his daughter, Alayne Bertolino, now a resident of Georgia. All … died in Georgia on Jan. 24, 2014, at the age of 69. His daughter did not notify the state retirement system of his …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsState Fiscal Year 2022-23 Enacted Budget Analysis
… keys to ensuring that public resources are protected from waste, fraud and abuse, and that the public has access to … an independent review serves as an important deterrent to waste, fraud and abuse, further ensures that the State is … mechanism, subject to legislative appropriation, and c) being issued for a State capital purpose, New York’s $2.35 …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… payment vouchers. As such, OSC’s auditors will require access to documentation from agencies to support payments … and Internal Revenue Service (IRS) policies. These documents may be in paper or electronic format. Unless … requirements pertaining to the public’s right to gain access to government records. State record retention periods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsDiNapoli: New York City's Immigrant Population Playing Increased Role in Economy
… immigrants, any foreign-born resident who was not a U.S. citizen at birth, account for 37 percent of the city’s … For access to state and local government spending, public authority financial data …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-new-york-citys-immigrant-population-playing-increased-role-economyXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… supplementary information, Budgetary Basis - Financial Plan and Actual - Combined Schedule of Cash Receipts and … of the original and revised cash basis financial plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a basis of comparison with actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli Releases State Cash Report
… the Enacted Budget, according to the monthly state cash report issued today by New York State Comptroller Thomas P. … the case in many states. Other findings from the May cash report include: Consumption and use tax collections totaled … higher than last year at the same time. See the May cash report or go to: http://www.osc.state.ny.us/finance/cbr.htm …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportDiNapoli: Albany Man Who Victimized Elderly NYS Pensioner Sentenced to State Prison
… to steal his money and deprive him of his basic needs is simply reprehensible. Devin Zielinski now faces the … for their partnership in ensuring the victim received the care he needed and holding accountable the criminals who took … their victim living in wretched conditions and in need of care, which he has since received. Zielinski continued to …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-albany-man-who-victimized-elderly-nys-pensioner-sentenced-state-prisonOversight of the Educational Opportunity Program
… (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes. The audit covered the period from July … the EOP, which provides access, support, and financial aid for disadvantaged students who show the potential to succeed … a pre-freshman summer orientation program (summer program) for incoming students and provides support and enrichment …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programLead Service Line Replacement Program and Lead Service Line Inventory
… (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated … Law (Law), requiring DOH to implement a Lead Service Line Replacement Program (Program) to provide municipalities … the federal Bipartisan Infrastructure Law for lead service line inventory and replacement projects. In 2023, New York …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryState Agencies Bulletin No. 2086
… bulletin is to provide agency payroll offices with new direct deposit guidance and action steps to comply with … 442 of the Laws of 2022, including the use of the new Direct Deposit Form for NYS Employees, AC 2772. Background … bulletin is to provide agency payroll offices with new direct deposit guidance and action steps to comply with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceState Agencies Bulletin No. 2086.1
… bulletin is to provide agency payroll offices with new direct deposit guidance and action steps to comply with … 442 of the Laws of 2022, including the use of the new Direct Deposit Form for NYS Employees, AC 2772. Background … bulletin is to provide agency payroll offices with new direct deposit guidance and action steps to comply with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidance