Search

Comptroller DiNapoli Releases School Audits

… work hours. Therefore, employees were compensated twice for the same hours which could potentially cost the district … the district’s preliminary reserve plan and found that for five of the seven reserves, totaling more than $4.3 … district failed to include a clear and detailed rationale for maintaining the reserve, the detailed objectives of the …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1

DiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000

… his position in the Clerk’s Office to steal a significant sum of money from the residents of Erie County,” Keane said. … and pistol permits. Staff prepare deposit slips for each payment. As deputy clerk, McDougall was responsible for …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentenced

DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds

… Fire Chief Chris Emmons and his father Carl Emmons Sr., a volunteer firefighter, for allegedly stealing a total … $2,300 in raffle sales. Chris Emmons’ father, Carl Emmons Sr., was also involved in running Hannibal Kartway and was a … DiNapoli’s office at the end of October 2022, Carl Emmons Sr. closed the Kartway bank account and transferred the …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceeds

DiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner

… pension and social security benefits while forcing him to live in squalor in his own home is reprehensible,” DiNapoli … he earned over a lifetime of work while forcing him to live in absolute squalor," James said. I want to thank our … treatment and services and is no longer living in his house. Zielinski remained in the home after the victim was …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensioner

Opinion 90-12

… (payment out of money paid into court) CIVIL PRACTICE LAW AND RULES, §§2105, 2607: CPLR 2105, which authorizes … custodian of the property . . . . Any other provision of law to the contrary notwithstanding , if an order directing … orders must be certified by the clerk of the court (see 2A Weinstein, Korn and Miller, New York Civil Practice , …

https://www.osc.ny.gov/legal-opinions/opinion-90-12

Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced

… used to pay down Hoffman’s debt. “Mr. Hoffman attempted to game the system and collect pension payments on top of a …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentenced

Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management

… conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be of benefit to any local government or school district. The governing board …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expenses

DiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny

… Acting Superintendent Kevin P. Bruen announced the arrests of former state police mechanics Jeffrey Rapasadi and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. … on this case.” Rapasadi, 57, and Relyea, 64, both of Canastota, were non-sworn civilian employees responsible …

https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larceny

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … records and reports. In addition, the duties related to billings, collections and record keeping were not … multiyear financial plans, policies or procedures to establish financial goals and govern budgeting practices …

https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0

State Agencies Bulletin No. 1942

… should note the results on this query are calculated amounts only and the results may change as the employee’s …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheck

DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider

… funds. A comprehensive look at past audits is available online: …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-provider

State Comptroller DiNapoli Releases Municipal & School Audits

… to the court and then delivered to the county treasurer for safekeeping. Auditors identified one action totaling … However, the money had been in the treasurer’s custody for over three years and, therefore, should have been turned … recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. An employee was also paid …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1

DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools

… The full op-ed is below: We should be teaching financial literacy in NY's high schools Financial literacy should be taught in all New York schools. When students take a financial literacy course, they learn …

https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schools

DiNapoli Presses Companies on Political Disclosure

… on corporate political spending, DiNapoli has made it a priority to engage the Fund's portfolio companies urging … PACs accounted for between 68.6 percent ($310 million in 2009-10) and 72.8 percent ($379 million in 2013-14) of all … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …

https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosure

DiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19

… P. DiNapoli today pressing the federal government to do more to help state and local governments hit hard by the … to this fiscal crisis, the federal government must do more to rescue the finances of the states and our local … Comptroller DiNapoli pressing the federal government to do more to help state and local governments hit hard by the …

https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19

DiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending

… encourage more companies to do the same. Public disclosure is always in the best interest of shareholders.” Since the … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-political

State Agencies Bulletin No. 170

… page 2. Affected Employees Annual salaried (Pay Basis Code of ANN, 21P, CAL, CYF and CYP) employees who have an … a status change (terminated, retired or placed on a leave of absence without pay). When these actions are reported on … The end date used by the system is the effective date of the status change. The system does not automatically …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factor

State Comptroller DiNapoli Releases Municipal Audits

… Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (Niagara County) The board did not ensure that foreign fire insurance tax moneys were spent in accordance with the … 2013, the cost of these services consisted of $84,584 for insurance coverage, $11,086 for legal services, $10,675 for …

https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-audits