Search
Opinion 91-14
… bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Procedures (necessity for referendum) -- … for village) REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- …
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 … pending charges of Grand Larceny in the fourth degree. Chris Emmons pleaded guilty before Judge Karen Brandt Brown … Former Hannibal Fire Chief Chris Emmons pleaded guilty today to Grand Larceny for …
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
… his own home is reprehensible,” DiNapoli said. “Thanks to my partnership with Rensselaer County DA Donnelly, State … forcing him to live in absolute squalor," James said. I want to thank our members, Comptroller DiNapoli, the … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerOpinion 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-89-49Opinion 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: 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-claimsXVI.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-reportOversight 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-guidanceCustodial Service Contract Procurement and Oversight
… maintaining the quality of service. The audit covered DOE’s procurement of the contracts as well as its efforts to … the Program The New York City Department of Education (DOE), the nation’s largest school system, serves … 1,300 buildings (some buildings house multiple schools). DOE’s Division of School Facilities (DSF) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightLead Contamination of State Armories
To determine whether the Division of Military and Naval Affairs DMNA has implemented adequate controls to ensure all armories are tested for lead and are remediated where excessive levels are detected The audit covers the period January 1 2015 through March 12 2020
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… collect over $1.5 million in unrealized rental income from apartments that remained vacant for more than 120 days. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developments