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Opinion 97-15
… of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). Also, article 4 of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 98-16
… deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax … Gulotta , 72 NY2d 363, 373, 534 NYS2d 108, 113). As to how long moneys must be held in the fund, section 3651(1-a) … How long a school district must hold moneys paid into a tax …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … period is automatically extended to the next business day and a real property tax payment received in an envelope …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 93-19
… or for certified copies of orders of adoption. This is in reply to your correspondence in which you requested our … fees chargeable in proceedings in Surrogate's Court, there is no fee for the filing of a petition for adoption, nor does … of such a proceeding engender any other filing fees. This is consistent with the practice in Family Court, which has …
https://www.osc.ny.gov/legal-opinions/opinion-93-19DiNapoli Releases July Cash Report
… lower than projections from the Enacted Budget. Spending for local assistance programs totaled $32.2 billion and was …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportOpinion 2000-24
… §119-n[c]). To effectuate the purposes of article 5-G, the definition of "joint service" includes the extension of … or a school district. There is no indication in this definition, or in any other provision in article 5-G, that … extra-territorial jurisdiction that is provided for in the definition of "joint service" is not conditioned on municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24DiNapoli: Lockport Facing Severe Cash Flow Problems
… financial plan with budgets that only spend what the city takes in.” A cash-flow analysis prepared by DiNapoli’s …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingDiNapoli: Former Hannibal Fire Chief and Father Arrested
… agencies.” New York State Police Acting Superintendent Steven G. James said, “This arrest should serve as a reminder … business records in the first degree before Judge Steven Kempisty in the Oswego Centralized Arraignment Part. …
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
… of Pennsylvania Jacqueline C. Romero, the Inspector General for the Social Security Administration Gail S. Ennis, … 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 …
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
… The East Ramapo Central School District continues to face … were not addressed or only partially implemented. “East Ramapo school district officials must do a better job … some level of fiscal stress. Auditors also found that East Ramapo officials have not properly budgeted for …
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
… of former Ulster County BOCES criminal justice instructor Anthony Sciacca, a retired Westchester County Police Officer. … of former Ulster County BOCES criminal justice instructor Anthony Sciacca a retired Westchester County Police Officer …
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
… and investigation released today by State Comptroller Thomas P. DiNapoli. “This individual controlled town finances … and investigation released today by State Comptroller Thomas P DiNapoli …
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 … Is there sales tax included in hotel charges? Is there conference or training information, if applicable, that includes dates, times and location? Do the conference or training dates correspond to the travel dates …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsXII.8.E Payment Assignments – XII. Expenditures
… assignments are sent directly to OSC, the Offset Unit will notify the contracting agency of all assignments filed and … amount A response due date A section for the agency manager to review the assignment and note its acceptance or … assignment by the required date, the Offset Unit will notify the assignor that the payment assignment was not …
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
… or 21.7%. Collections were $363.3 million higher than the latest projections and just under $1.5 billion higher than … or 28.5%. Total business tax collections exceeded the latest projections by $5.6 million and initial projections by … the PTET, business tax collections would have exceeded the latest projections by $285 million and initial projections by …
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
… Account (see Section 6.Z – Processing Payments for the USPS and Related Postal Services ) of this Chapter. … the Business Unit has not received. For example, it is not appropriate to submit a voucher prior to receipt of … please contact the Bureau of State Expenditures’ Customer Service at (518) 474-4868 or [email protected] . T Land …
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
… with a copy to the Accountant who initially contacted them. The NYGL0400 ALL JOURNAL Report is run …
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, and the New York State Police. “No one is above law, including Volkmann who, as the chief law …
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
… the Lake George Watershed Coalition, was sentenced today in Warren County court to 8-24 years in prison after a jury … accountable for his actions.” “David Decker’s years of illegal conduct harmed local businesses, government entities … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-state