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Opinion 91-38
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … is accompanied by a certified check or other security in accordance with the requirements contained in the plans and specifications or in the public …
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… of their plea agreement, they will pay full restitution. Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, 60, of … checks meant for Stephen’s deceased father. “Stephen and Kelly Tuomey hid his father’s death and forged his deceased … secured felony convictions against Stephen B. Tuomey and Kelly Tuomey involving the theft of state pension funds,” …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… of their CRF payments ($34 billion; see Figure 1). Only 12 local governments had utilized more than 50 percent …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Credit for Previous or Military Service – Forest Rangers Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c …
https://www.osc.ny.gov/retirement/publications/1864/credit-previous-or-military-serviceOpinion 2003-4
… and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads) RATIFICATION -- Claims (purchase by fire district of … welfare" of the jurisdiction (Town Law §64[14[a]; see also County Law §224[14]; General City Law §13?b; General …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … for drinking or cooking. Resampled for Cycle Three, the fourth outlet’s test results showed the lead level was …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16DiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… do more to ensure that employers follow the law and gives complaints the attention they rightfully deserve.” Automated … auditors found DCWP’s intake process was ineffective. Complaints submitted through NYC's 311 system were often … New York State Artificial Intelligence Governance (April 2025) New York City Office of Technology and Innovation: …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirLife Changes: What If I Work After Retirement?
… membership is before July 26, 1995, the limit will apply only until you turn 65. Replacing an Employee on Military … The following information is a brief summary and applies only to ERS or PFRS service retirees who are rejoining the … system other than the system you retired from, you may only join the new system if you stop receiving (suspend) your …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… mile” broadband services. More troubling is that more than 1 million New York households do not have access or a … by the 2009 federal American Recovery and Reinvestment Act (ARRA) to expand availability and adoption of broadband. … In December 2020, the federal Consolidated Appropriations Act of 2021, which included the $900 billion COVID-19 relief …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… of School Psychologists. Among the audit’s findings: Only 1,101 out of 1,524 public schools had at least one …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… administrative leave from the police department in April 2025 as a result of the investigation. He was later … from both the police department and rescue squad in May 2025. After being placed on leave by the police department, … a desk appearance ticket for Nov. 20 at Hoosick Falls Town Court. The charges filed in this case are merely accusations …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Governor Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have pushed New York in a positive direction. Over the past few years, the state’s … scandals demonstrate it’s time for New York State to build a new foundation of public trust by enacting campaign …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressDiNapoli and Rice Halt Pension Scam
… Comptroller Thomas P. DiNapoli and Nassau County District Attorney Kathleen Rice today announced the guilty plea of … public funds,” DiNapoli said. “By partnering with District Attorney Rice’s office, we were able to protect the integrity … to those who try to defraud the system. I thank District Attorney Rice for her diligent work on this case.” “Our …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamDiNapoli: CDTA Overtime Expenses and Ridership Growing
… payments accounted for 20 percent of the authority’s total employee compensation in the 2015 fiscal year, more than twice the proportion of other upstate … DiNapoli said. “After a dip in 2010, the authority’s total ridership has been increasing. While overtime costs …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingOpinion 91-49
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may convey an abandoned county highway by …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 98-5
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Compliance With Freedom of Information Law Requirements
… CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with … services. Article 6 of the New York State Public Officers Law provides for public access to government records. The … to FOIL requests within the time frames required by law. Grant or deny access to FOIL requests within five …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsBecoming Eligible for a Benefit – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefitYork College - Time and Attendance Practices for Public Safety Staff (Follow-Up) (2018-F-29) 30-Day Response
To determine the extent of implementation of the seven recommendations included in our initial audit report, Time and Attendance Practices for Public Safety...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f29-response.pdfDiNapoli Releases Report on Tax Check-Off Donations
… of contributions, with more than 16,000, while Breast Cancer Research received the largest amount of donations, nearly … check-off options were available; one went into effect in 2020 and two more will be effective this year. Report Tax …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donations