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Opinion 97-15
… COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special district for the … may be established within counties. Street lighting is not one of the listed purposes ( cf . Town Law, §§190, … of cities and villages, as a county charge). Further, it is our opinion that a county may not, by the enactment of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 98-16
… -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess … district must hold moneys paid into a tax certiorari reserve fund before the moneys may be returned to the school …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 98-11
… falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX LAW, §§925, 925-a; GENERAL CONSTRUCTION LAW, §25-a: When … extended to the next business day and a real property tax payment received in an envelope postmarked on that next … and otherwise meeting the requirements of Real Property Tax Law, §925, is considered timely. You ask whether a real …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 93-19
… while section 2402 of the Surrogate's Court Procedure Act (SCPA) sets forth the fees chargeable in proceedings in … no fees are charged. Subdivision 13 of section 2402 of the SCPA, however, provides for a general $5.00 per page fee for … The Surrogate's Courts are divided in practice as to how SCPA, §2402(13) should be applied to certificates of adoption …
https://www.osc.ny.gov/legal-opinions/opinion-93-19DiNapoli Releases July Cash Report
… nature of billions of dollars in settlement proceeds, it is important to closely monitor results as the year … than the latest projections. This year-over-year increase is primarily due to large estate tax collections received in … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportOpinion 2000-24
… the provision of a joint service. The term "joint service" is defined as the joint provision of any municipal facility, … in which they are required to perform their duties. It is our opinion that, pursuant to the provisions of article … No. 78-696, unreported). The term "municipal corporation" is defined for purposes of article 5-G, to mean a county …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24DiNapoli: Lockport Facing Severe Cash Flow Problems
… will run out of cash to pay for operations in the very near future unless it secures new financing or drastically … will run out of cash to pay for operations in the very near future unless it secures new financing or drastically …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsArea #8 – Online Banking – Information Technology Governance
… electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted … are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … the legitimate user or create another user account with access to the victim’s online bank accounts. Thereafter, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingDiNapoli: Former Hannibal Fire Chief and Father Arrested
… State Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for allegedly stealing $18,000, and … a volunteer firefighter, for stealing over $2,500 from the fire company. “The Emmonses allegedly diverted money meant to … NYS Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for allegedly stealing $18000 and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… October 2022, Timothy Gritman, 57, stole $110,897 in pension benefits from the New York State and Local Retirement … attempt to disguise himself as him in order to collect his pension and Social Security payments for more than four … will continue to bring anyone who seeks to defraud the pension system to justice.” “Timothy Gritman chose dollars …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… forward, careful short- and long-term budget planning is needed for the district to avoid a worsening financial … was $1,402,568. The district’s unrestricted fund balance is projected to decrease to approximately $587,000 by the … 2016, the district overspent $718,000 on salaries and is projected to exceed budgeted amounts by as much as $1.6 …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… Attorney David J. Clegg today announced the indictment of former Ulster County BOCES criminal justice instructor … system,” DiNapoli said. “He will now face the consequences of his actions. Safeguarding the New York State and Local … BOCES teaching criminal justice and earning a salary of over $70,000. As a state retiree under the age of 65 at …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleDiNapoli: Town of Altona Official Misused $23,500
… former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public … that the bookkeeper – Danielle Peryea, 34 – frequently altered receipts to show a lower amount collected from the … that over a four year period, between 2009 and 2013, she altered town receipts and took town money without permission. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel … including appropriate approvals, travel forms, receipts and other documentation to ensure that the claim represents a … The audit of travel and conference claims is required by law and is an essential …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsXII.8.E Payment Assignments – XII. Expenditures
… agencies should follow to approve the assignment of contract payments to an individual or entity other than the original contract holder. Payment assignments are commonly due to … liabilities to subcontractors or other creditors of the contract. For guidance specific to Contract Assignments, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… from May 2021. “The state ended the fiscal year in a good position due to higher than projected receipts and lower …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… the Business Unit has not received. For example, it is not appropriate to submit a voucher prior to receipt of … and hold the check at the Business Unit until the order is received. E Office of the State Comptroller (OSC) Use Only … Methods of this Chapter. P Payroll Check - This code is for OSC use only. R Send to Payee S Special Handling - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… workflow and are therefore “rejected” and then deleted. It is the agency’s responsibility to prepare and submit any new … cannot be calculated for a fund until a transaction is posted. After the AP Adjustment Voucher has been posted, … Transaction Errors In the event that BSAO – Budgets is unable to approve the transaction due to errors, BSAO – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… Paul Czajka said. "In doing so, he undermined much of the good he did in helping and providing assistance to so many …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingFormer Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… league for children. The Lake George Watershed Coalition is a consortium of municipalities and organizations … a lengthy investigation and trial.” “State grant funding is meant specifically for the betterment of local … and Finance Michael Schmidt said. “When that money is instead used for someone’s personal gain, they must be …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-state