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Public Safety – 2023 Financial Condition Report
… of the four violent crime categories declined (Murder and Rape) while instances of Robbery and Aggravated Assault rose. …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyTown of Cherry Valley – Budget Review (B4-14-21)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are … this budget review because the Town was categorized as being in "moderate fiscal stress" in a report issued as part … Town’s financial position. The Town has adopted a local law to override the tax levy limit in 2015. This local law …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Health, Safety, and Accessibility in District 75 Schools
… Disabilities Act (ADA) compliant for students attending District 75 schools. The audit covered the period July 1, … About the Program The DOE, the nation’s largest public school system, serves 1.1 million students at its more than …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsComptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… Attorney General Schneiderman, Ms. Miller now must answer for the money she diverted from New York State's retirees, … and taxpayers. I thank Attorney General Schneiderman for his continued partnership in fighting corruption and … it harms all of the retirees who count on this income for a secure retirement." Josephine Miller was a New York …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-overIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… certain federal contracts of more than $3,000. The initial site went live in 2007. Federal agencies are required to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… withdrawing and spending nearly $80,000 in funds from pension payments made by the New York State and Local … his NYSLRS pension via direct deposit. The pensioner died on Nov. 11, 2019, at which time all benefits should have … 2022, the defendant reported to NYSLRS that his father had died in 2019, and pension payments were terminated. A …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherOpinion 92-1
… securities); (submission of securities in excess of amount to be withdrawn); (substitution of certificates of … §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the withdrawal of retained percentages … that the contractor, upon demand, would be obligated to submit additional securities. Similarly, whenever market …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Refunding Local Debt
… a calculation of present value by maturity and interest payment date) which are not to be paid from income received … a calculation of present value by maturity and interest payment date); and The present value savings calculated in … payments to become due at their stated maturities or payment dates on the principal amount of bonds to be refunded …
https://www.osc.ny.gov/debt/refunding-local-debtXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Economic Development Law Article 4-C, titled "The Procurement Opportunities … authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State … bidding is required by law. Procurement contracts being rebid or re-solicited for substantially the same goods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesOpinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … for appointment to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, §176(11): An otherwise qualified … which would prevent an otherwise qualified individual from being assigned to the fire police squad immediately upon …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Preferred Source Contracting
… monitoring contracts fulfilled by not-for-profit providers in partnership with private entities to ensure contract requirements are being met; whether the majority of the work is completed by disabled workers as required by law; and whether facilitating entities are awarding contracts …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… announced that Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling … son, the sole beneficiary of his father’s will. New York law provides for a fee to estate administrators like Bayard … Service and the New York State Comptroller. This case is being handled by the Office’s White Plains Division. …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). … made in our initial audit report Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees Report 2018S43 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followEnforcement of the Mitchell-Lama Surcharge Provisions
… focused on the income affidavits submitted for the 2012 calendar year, the most recent year for which DHCR had … certain deductible expenses incurred during the preceding calendar year. Mitchell-Lama housing developments are … operating costs of each development. Tenants who do not pay surcharges are not paying their required share, and this …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… School districts and Boards of Cooperative Educational Services (BOCES) are required by Education Law §2053 to … of the Laws of 2008. You must file your report using the online system created by the New York State Education … Application Business Portal . Please do not submit paper forms in lieu of electronic submissions; they will not be …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Opinion 89-40
… commissioners shall receive no compensation for their services. There are, however, three statutes which authorize …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … request in the same manner as other claims. 9 County Law section 369(5), Education Law sections 1724(3) and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… program, which carries a maximum penalty of 10 years in prison, and a fine of $250,000. Assistant U.S. Attorney … officer to cover his duties, the Village of Avon was being charged for a police officer’s wages who was not … uncovered because of the diligent investigation by our law enforcement partners, and as a result, he is being held …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… State agencies were late 61 percent of the time in approving contracts with not-for-profit providers (NFPs) … “But 25 years after the adoption of the Prompt Contracting Law, New York is still executing six out of every ten human … countless individuals and families depend.” “Progress is being made, but unfortunately, the overall problem has not …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateOpinion 90-12
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties … (payment out of money paid into court) CIVIL PRACTICE LAW AND RULES, §§2105, 2607: CPLR 2105, which authorizes … whether a county treasurer may pay out court funds upon being served with a copy of a court order, certified by an …
https://www.osc.ny.gov/legal-opinions/opinion-90-12