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Opinion 91-14
… in which such district is located is or are required to pledge its or their faith and credit for the payment of the … (General Municipal Law, §119-n[b]). A town is required to pledge its full faith and credit for the payment of debt …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… Former Hannibal Fire Chief Chris Emmons pleaded guilty today to Grand Larceny for … Oswego County District Attorney Anthony J. DiMartino, Jr., and New York State Police Superintendent Steven G. James … Office for their assistance in this matter,” DiMartino, Jr. said. “With the concerted efforts of these agencies, we …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… co-defendant in this caretaker scheme, Amber Diacetis, a 31-year-old Albany woman, pleaded guilty to grand larceny in … Zielinski currently resides at the property in a squatter capacity. Zielinski pleaded guilty to grand larceny in the … of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerOpinion 89-49
… a successor executor as substitute for a previously named fiduciary, a fee is properly charged pursuant to SCPA, … appointment of the administrator c.t.a. as the original fiduciary, and a fee provided by SCPA, §2401(1) would be … Goldman , Practice Commentaries, McKinney's Cons. Laws of NY, Book 58A, SCPA, §1414, p 355, noting that although SCPA, …
https://www.osc.ny.gov/legal-opinions/opinion-89-49NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… County Executive Marcus Molinaro urged local residents to sign up for a new savings plan, called the New York Achieving … County Executive Marcus Molinaro urged local residents to sign up for a new savings plan called the New York Achieving …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsOpinion 92-54
… depository, the renewal of town obligations presently held by the bank, and the future sale of obligations by the town … the designation of a bank as a depository is a "contract" for purposes of article 18 (see General Municipal Law, … provides an exception from the prohibitions of section 801 for contracts entered into prior to the election or …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 91-58
… of express statutory authority ( Mills v Sweeney , 219 NY 213; McCabe v Voorhis , 243 NY 401; Kupferman v Katz , 19 AD2d 824, 243 NYS2d 773, affd … (see Executive Law, art 42, §910 et seq .; 19 NYCRR part 601). Accordingly, it is our opinion that the city may not …
https://www.osc.ny.gov/legal-opinions/opinion-91-58New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… Marconi Award, the highest award given by the Order Sons and Daughters of Italy in America. Prior recipients of this … ambassadors, congress members, astronauts, actors and playwrights. He was presented this award at the … the Guglielmo Marconi Award. I was raised by parents and immigrant grandparents who were deeply proud of being …
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
… The audit reviewed enforcement of the state’s Uniform Fire Code in seven cities and three villages. “Local officials … should a fire or other emergency occur.” The state’s fire code requires every city, county, town and village to maintain a system of records that supports its code enforcement activities. Buildings that contain an area …
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
… the indictment of former Chatham Rescue Squad Business Manager Sara Thorne, of Forest City, North Carolina, for … was terminated in 2022. Her final position was as Business Manager, where she was the sole officer responsible for … the indictment of former Chatham Rescue Squad Business Manager Sara Thorne of Forest City North Carolina for …
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
… (SSA OIG), the United States Postal Inspection Service and the Federal Bureau of Investigation today announced the arrest and guilty plea of Timothy Gritman, a Pennsylvania resident, on wire fraud and Social Security fraud charges for stealing over $200,000 …
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
… next 4 ½ half years, the retirement deposits accounted for most of the deposits going into the bank account. … case are merely accusations and the defendant is presumed innocent unless and until proven guilty in a court of law. …
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
… additional $250 million was added specifically for utility bill arrears, $125 million for homeowner and landlord …
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
… Section Overview and Policies: The purpose of this section is to provide guidance to agencies about … Financial System (SFS) is readily available to the Office of the State Comptroller (OSC). OSC’s Bureau of State Expenditures audits and processes agencies’ payment …
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
… activity in New York City in 2013, nearly one-third of the city’s total economic output and nearly twice the … was not a U.S. citizen at birth, account for 37 percent of the city’s population, the largest share in 100 years. … and the neighborhoods with the highest concentration of immigrants are experiencing economic growth that far …
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
… The Basic Financial Statements (BFS) issued by the State of New York include, as required supplementary information, … Basis - Financial Plan and Actual - Combined Schedule of Cash Receipts and Disbursements for the General Fund and … report presented in the State's BFS reflects a comparison of the original and revised cash basis financial plan with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli Releases State Cash Report
… robust through May and New York’s finances remain solid two months into the new fiscal year,” DiNapoli said. “New … funds. All Funds spending of $20 billion through the first two months was $573 million lower than projections from the …
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
… for their partnership in ensuring the victim received the care he needed and holding accountable the criminals who took … bank foreclosed on his house, power was cut off, and his car was repossessed. The two had their victim living in … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by emailing a complaint 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
… To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed … from July 2019 through December 2024. About the Program SUNY operates the EOP, which provides access, support, and …
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-inventory