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Opinion 88-24
… board member has an interest in a contract with the town where she and her husband are reimbursed for expenses … listed in section 801 in connection with the contracts (see, e.g., Town Law, §§64, 118). As noted, a municipal … during the fiscal year, would not exceed $100.00. We do not have sufficient information to determine whether this …
https://www.osc.ny.gov/legal-opinions/opinion-88-24NY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… protests and controversy that surrounded the Dakota Access Pipeline, we assume Marathon would have undertaken robust due … to indigenous peoples' rights with respect to the Dakota pipeline and other transactions. Risks to the environment and … met, would result in an investment of $500 million in a pipeline system that included the Dakota Access Pipeline. …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… Officials with the Village of Fairport Industrial Development Agency (FIDA) made a series of financial and accounting transactions outside their legal authority, including granting $1 million worth of inappropriate gifts and commercial loans, according to an …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesDiNapoli: NYC Metro Transportation Costs Rose 56% Over Past Decade, Slower Than Other Major Areas
… ends meet. While transportation costs in the New York City metro area grew at a slower pace than in other major metro areas, it remains a substantial expense for many New … spending nationally in 2022-23 at 17%. The New York City metro area’s lower transportation share compared to the …
https://www.osc.ny.gov/press/releases/2024/09/draft-dinapoli-nyc-metro-transportation-costs-grew-slower-other-major-cities-still-rose-29-percentUnified Court System Bulletin No. UCS-346
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The … adjustment in the final paycheck of the year provided the Judge or Justice’s statutory salary is not evenly divisible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-346-2024-year-end-adjustment-judges-and-justices-unified-courtControls Over the Empire State Supportive Housing Initiative
… Objectives To determine whether the Office of Temporary and Disability Assistance’s controls over the … Empire State Supportive Housing Initiative (ESSHI) is part of the Executive’s comprehensive plan for affordable and … Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s goal is to develop 20,000 units of …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… between 2019 and 2021. Research has noted post-Covid labor market patterns differ from previous recessions in which … difficulty taking an in-person job, and a tighter labor market that encouraged more inclusive hiring. State Policy … requires state agencies to adopt plans to increase competitive integrated employment (CIE) in the workforce and …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesState Agencies Bulletin No. 2353
… Tuition Reimbursement and Certification and Licensure Exam Fee Reimbursement (CLEFR) through PayServ. Affected … has received the full non-taxable amount. CLE Cert Lic Exam Fee Reimburse This taxable CLEFR reimbursement will be … Tuition Reimbursement and Certification and Licensure Exam Fee Reimbursement CLEFR through PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… fire chief after serving as treasurer, and took advantage of these positions to mislead and betray his department and … demonstrates that public servants who take advantage of their position will be held accountable for their actions. … but instead put his greed first. I applaud the work of the State Police members assigned to this case, the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentOpinion 89-25
… Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Administration of the CityFHEPS Program for Department of Social Services Homebase Clients
… To determine whether the New York City Department of Social Services (DSS) is administering the City Fighting … and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting residents in the community served by Homebase providers to secure …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsVillage of Manlius – Financial Reports (2025M-89)
… [read complete report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to monitor the Village’s financial operations and make strategic … Did the Village Board of Trustees Board receive the financial reports needed to monitor the Villages …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Unified Court System Bulletin No. UCS-359
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The … adjustment in the final paycheck of the year provided the Judge or Justice’s statutory salary is not evenly divisible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-359-2025-year-end-adjustment-judges-and-justices-unified-courtDiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… Town Clerk Deborah Waldron pleaded guilty Wednesday in Aurelius Town Court to official misconduct and attempted … 62, a 25-year town employee, was initially charged in May following an investigation by the Comptroller, New … us to protect our retirement system." Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsDiNapoli: Former Town of Minerva Clerk Pleads Guilty
… Jordan Green, the former clerk to the supervisor for the town of Minerva, pleaded guilty to fourth degree grand … Jordan Green the former clerk to the supervisor for the town of Minerva pleaded guilty to …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guiltyState Comptroller DiNapoli Releases Municipal Audits
… Conservation District , Village of Malverne , Village of Pelham , Rochester Land Bank Corporation , Schroon Lake Fire … and services are purchased at the best price. Village of Pelham – Information Technology (Westchester County) Village … Co Soil and Water Conservation Dist V of Malverne V of Pelham Rochester Land Bank Corp Schroon Lake FD V of …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
… via direct deposit into his checking account. He died on Nov. 9, 2019, and all pension payments were to end, but …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nysCUNY Bulletin No. CU-843
… ARO as applicable. Amount: Total amount of the adjustment. Military Stipend Leave: OSC will recalculate the military stipend amount for employees who were placed on a … directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-843-2023-2024-professional-staff-congress-psc-retroactiveSchenectady County – Investment Program (2025M-5)
… records to provide accurate reporting and evaluation of investment results. During our audit period, the County … maintained an average available for investment balance of $134.9 million among three bank accounts earning from no … program with written procedures for the investment of County funds and did not prepare monthly cash flow …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5DiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… and the New York State Police today announced the arrests of Amber Diacetis, a 30-year-old Albany resident, and Devin … individuals perpetuated a devious scheme to take advantage of a vulnerable pensioner, placing them in unlivable … and had no other direct support, received a monthly income of $3,526.70 for his pension and $2,138.60 from Social …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensioner