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Opinion 91-57
… opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of municipal sponsor) EDUCATION LAW, §259(1): …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… 33, for allegedly stealing over $200,000 from an elderly victim. “Exploiting a vulnerable senior citizen to enrich … Zielinski not only allegedly stole over $200,000 from the victim, but forced an elderly man and pensioner to live in … they will be held accountable for their crimes, and the victim has received needed care and services.” New York State …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerState Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… Attorney for the Southern District of New York, announced today the arrest of JOSEPH GROSSMANN for fraudulently … State employee. The defendant was arrested and presented today in the District of South Carolina. Manhattan U.S. … pension fraud.” According to the Complaint unsealed today: * From August 2010 until August 2015, GROSSMAN …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… the money that was collected from them didn’t always go to crime victims, with some funds languishing for years, according to a review of more than 340 cases at 13 county probation … a key part of the legal process that allows crime victims to recoup losses caused by the crime,” DiNapoli said. “County …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsState Comptroller DiNapoli Releases Municipal & School Audits
… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … to the court and then delivered to the county treasurer for safekeeping. Together, the treasurer, county clerk and …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… greater savings by modifying the terms of the program. For example: the district should review the eligibility requirements of the program for married couples and family members employed by the district. For the 2021 calendar year, auditors found the district could …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Huntington Man Pleads Guilty to Grand Larceny
… during his guilty plea allocution, after Johnson’s mother died on April 16, 2021, Johnson failed to notify the bank or …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyDiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and the New York State Police … betrayal of the public’s trust and I thank District Attorney Carville and the New York State Police for their … so, he not only victimized the fine, selfless men and women volunteers of the Vernon Center Fire Department, but …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000DiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… New York State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and New York State Police Superintendent Steven G. James announced today that the former treasurer of the Durhamville Fire Department, … New York State Comptroller Thomas P DiNapoli Oneida County …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kComptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed an audit of the Town of Cohocton , a budget … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … The town had a cash shortage of $38,136 in the clerk’s office: $29,322 from the tax collection account and $8,814 in …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… A 58-year-old Binghamton woman, Joy LaBarr, was charged with stealing nearly $32,000 … A 58yearold Binghamton woman Joy LaBarr was charged with stealing nearly $32000 in …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… State Comptroller Thomas P. DiNapoli, Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. Quattrone today announced … expenses,” DiNapoli said. “Thanks to our partnership with Chautauqua County District Attorney Schmidt and Sheriff …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… in the 4 th Degree and Corrupting the Government in the 3 rd Degree. Kish, 54, served as the department’s Treasurer and … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… York State Police today announced that Valerie White, of Middletown, was arrested and charged with grand larceny in … entertainment. She was arraigned virtually before City of Middletown Justice Steve Brockett and released on her own … and New York State Police announced that Valerie White of Middletown was arrested and charged with grand larceny in the …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsState Agencies Bulletin No. 2198
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2023 … record of amounts paid in 2023. The following information is excluded from Boxes 1, 3, and 5 and do not appear on Form … The purpose of this bulletin is to inform agencies of the content information for the 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2308
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2024 … record of amounts paid in 2024. The following information is excluded from Boxes 1, 3, and 5 and does not appear on … The purpose of this bulletin is to inform agencies of the content information for the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024Central Office – Controls Over Bank Accounts
… York’s (CUNY) Central Office adequately ensured that all bank accounts were authorized and only used for appropriate … and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 through July 13, … requires the University Controller to ensure that each bank account complies with University policies and …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsState Agencies Bulletin No. 2407
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2025 … record of amounts paid in 2025. The following information is excluded from Boxes 1, 3, and 5 and does not appear on … The purpose of this bulletin is to inform agencies of the content information for the 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025State Agencies Bulletin No. 2355
… Purpose: The purpose of this bulletin is to inform agencies that position pools in … or 09/30/2025, are affected. Background: Certain chart of accounts strings in SFS that are attached to position … OSC Actions: The attachment below contains a spreadsheet of all current position pools that are associated with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesState Comptroller DiNapoli Releases School District Audits
… data in a timely manner. Lyons Central School District – Payroll (Wayne County) District officials did not ensure … not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the treasurer’s signature to …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0