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DiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… cards, make retail purchases, and to pay for online video games. The case was referred to DiNapoli’s Division of …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Start Saving for Retirement
… when saving for retirement—can have a huge impact on your later years and your financial security during … stool with three sources of income working together to help support you when your working days are done: Your … impact calculator may be a helpful tool to see how changes to your contributions may affect your take-home pay. …
https://www.osc.ny.gov/retirement/members/saving-for-retirementOpinion 98-15
… restoration, improvement and interest charges ( id .). Section 119-dd contains no referendum requirement. It … 2d 1064, 545 NYS2d 633 affd 160 AD2d 835, 554 NYS2d 269 app den 76 NY2d 714, 564 NYS2d 718. In that case, the court … referendum requirements of Town Law, §64(2). August 10, 1998 Daniel Pozin, Esq., Attorney at Law Town of New …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 2000-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to General Municipal Law, article 5-G for the provision of police protection as a joint service. You ask whether two … a municipal cooperation agreement for the joint provision of police protection …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Village Official Heading to Prison for Stealing More Than $100,000
… clerk-treasurer of the now-dissolved village of Altmar in Oswego County, was sentenced to 2 to 6 years in state prison after pleading guilty to stealing $117,000 in public funds. Bailey was charged in March with grand … clerktreasurer of the nowdissolved village of Altmar in Oswego County was sentenced to 2 to 6 years in state …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000Avoiding a Rejected DRO – Divorce and Your Benefits
… status of “surviving spouse.” Separate Accounts — NYSLRS does not maintain separate accounts for members and … established by statute (RSSL Article 2, Title 5). The RSSL does not give NYSLRS authority to grant the rights and … court order or agreement, their option election is irrevocable. NYSLRS cannot accept a DRO requiring the member …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droVI.2.A Appropriation & Segregation Overview – VI. Budgets
… against which expenditures may be made during a specific State fiscal year, and from which disbursements may be made, … an appropriation becomes available at the beginning of the State's fiscal year (April 1) and becomes unavailable, except … for liabilities already incurred at the close of the State's fiscal year (March 31). Appropriations which have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli: Town of Altona Official Misused $23,500
… funds, according to an audit and investigation released today by State Comptroller Thomas P. DiNapoli. “This … funds according to an audit and investigation released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Public-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… As New York state grapples with cost-effective solutions for its estimated $250 billion in infrastructure needs over … said. “The big question is, how are we going to pay for that? Public-private partnerships are a good option to … partnerships don’t come risk-free. It makes good sense for the state to look at public-private partnerships based on …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, Business Units should ensure the voucher is payable to the correct Vendor ID and the payment goes to the correct Address … When processing payments to a vendor Business Units should ensure the voucher is payable to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceState Comptroller DiNapoli Releases School Audits
… District and the White Plains City School District . “In an era of limited resources and increased accountability, … unrestricted unappropriated fund balance levels are in accordance with statutory requirements, and budget … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… Disabilities (OPWDD) is not ensuring parents and guardians are properly notified of incidents of abuse and … Jonathan’s Law was enacted to expand parents’, spouses’, guardians’, and other qualified persons’ access to records … supervision do not always provide records to parents or guardians when requested or are not providing them within 21 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawAddiction Support Services During Emergencies (Follow-Up)
… Addiction Support Services During Emergencies ( 2021-S-35 ). About the Program The Office of Addiction Services and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program The Gavras Center is a not-for-profit special education provider located in Auburn that …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualPark Accessibility for People With Disabilities (Follow-Up)
… and sustainable parks, public spaces, and recreational amenities; build a park system for present and future … in or visiting NYC, access to the parks—and the necessary amenities therein, such as restrooms, sinks, water fountains, … with a disability in all programs, activities, and services of public entities, such as Parks. The U.S. …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Controls Over the Empire State Supportive Housing Initiative ( 2022-S-22 ). About the Program … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Class in an Integrated Setting (SCIS) preschool programs to children with disabilities between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… disenrolled from a Plan and the Plan was not “at risk” for the provision of services during the disenrollment … were subsequently disenrolled and the Plans were not “at risk” (did not pay for medical services) during the … payments during disenrollment periods when Plans were “at risk” (provided medical services), the Medicaid program could …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careReporting on Foreclosure of Real Property Funds – Kings County
… proceeds to sell the property. The referee schedules the sale, appears in court on the appointed date and time and sells the property at auction, closes the sale, distributes the proceeds of the sale (including payment of any surplus funds to the County …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyLeading the Way on Climate Investment
… Climate change poses risks to the economy, financial markets, and the Fund’s investments. Managing these risks is integral to protecting the Fund’s investments, and capitalizing on the opportunities … Climate change poses significant risks to the Common Retirement Funds investments the economy and a …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investment