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DiNapoli Urges Parents to Open a College Savings Account for Their Children

… to $5,000 from their state taxable income, while married couples filing jointly can deduct up to $10,000 each year. …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-children

Opinion 93-13

… Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to municipalities within county the …

https://www.osc.ny.gov/legal-opinions/opinion-93-13

DiNapoli: Former Savona Mayor Charged With Defrauding the Village

… Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court today on felony charges of five … his wife as clerk-treasurer under his supervision, in violation of the village employee handbook, and approved … her unsubstantiated claims of off-hours work for $21,000 in extra pay. Since taking office in 2007, DiNapoli has …

https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-village

DiNapoli: MTA’s Subway Station Repair List Is Growing

… subway stations has increased, leaving fewer stations in good condition as the system has deteriorated faster than the pace of repairs, according to an analysis of MTA data by New York State Comptroller … in New York City’s subway stations, fewer stations in good condition, and ever-increasing rider aggravation," …

https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growing

DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS

… energy projects have been taking more than three years to receive siting permits due to application delays, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit of … energy projects have been taking more than three years to receive siting permits due to application delays according …

https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nys

DiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000

… Thomas P. DiNapoli, Acting Erie County District Attorney Michael J. Keane, and Erie County Sheriff John C. Garcia … to my partnership with Erie County District Attorney Michael Keane, Erie County Sheriff John Garcia and Erie …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guilty

Steuben County – Safeguarding Computerized Data (2025M-96)

… help protect sensitive information, prevent fraud, comply with legal requirements and maintain public trust. Limiting … especially important as the number of instances of people with malicious intent trying to harm computer networks and/or … over the County’s IT system. County officials agreed with our recommendations and indicated they will take …

https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96

Town of Lee – Financial Management (2025M-63)

… complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the general …

https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63

Town of Bethlehem – Information Technology (2025M-25)

… periodically test data backups or provide employees with security awareness training. Sensitive IT control … use, officials and employees were not in compliance with the policy. We reviewed Internet histories on eight Town … use, access and loss. Town officials generally agreed with our findings and indicated they have initiated or plan …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25

DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops

… by DMV and had the potential for penalties and sanctions to be imposed on businesses. DiNapoli's auditors …

https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shops

Oversight of Water Supply Emergency Plans (Follow-Up)

… as of February 2025, of the five recommendations included in our initial audit report, Oversight of Water Supply … New Yorkers receive water from public water supply systems in New York State. The State Public Health Law (Law) requires … Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, Water Systems identify any vulnerabilities that …

https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-follow

Accidental Disability – Article 14 Benefits

… Eligibility You may be eligible for an accidental disability retirement benefit if: You are unable to perform … or mental incapacity and It is determined that the disability is the natural and proximate result of an accident … negligence. or You are awarded primary Social Security disability benefits and It is determined that the disability …

https://www.osc.ny.gov/retirement/publications/1644/accidental-disability

Opinion 88-15

… duties listed in section 801 (see Village Law, §§4-412; 5-524). Therefore, unless an exception contained in Article …

https://www.osc.ny.gov/legal-opinions/opinion-88-15

Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)

… and up-to-date accounting records and reports. As a result, the Board lacked reliable information necessary to … between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December 31, 2023, three bank …

https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47

Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)

… [read complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and provide the Village Board (Board) with complete, accurate and timely … Did the Village of Coxsackie Village Treasurer Treasurer maintain and provide the Village Board Board with complete accurate …

https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119

Comptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits

… 63, a resident of Tamarac, Florida, with Grand Larceny in the Second Degree, a Class C felony. Kanas is charged in Albany County Court with stealing over $148,000 in pension payments from the New York State and Local … of an indictment charging Renee Kanas with Grand Larceny in the Second Degree a Class C felony …

https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealing

Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)

… Charter School (School) officials adequately secure and protect information technology (IT) assets against unauthorized access, use and loss? Audit Period July 1, 2023 – March 20, 2025 … Academy Charter School School officials adequately secure and protect information technology IT assets against …

https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025m

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