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Opinion 91-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CLAIMS -- Compromise or settlement of (devaluation of real property located near solid waste … Whether in view of the gift prohibition of article VIII 1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Reporting on Foreclosure of Real Property Funds – Kings County
… on the appointed date and time and sells the property at auction, closes the sale, distributes the proceeds of the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyComptroller DiNapoli and AG Schneiderman Announce Conviction in $130,000 Pension Theft
… New York pension fund cannot serve as a personal piggy bank for those looking to scam the system,” said Attorney … over $130,000 in pension benefits were deposited into a bank account in the name of Eydeler’s deceased mother. … his scheme to conceal the theft, and used the monies to prop up a small automotive repair business that he owned in …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-130000-pension-theftComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … partnership between the State Comptroller, the Attorney General, the Federal Bureau of Investigation, and the United States Attorney's Office for the Northern District of New York. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingDiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… Pleasant Valley Town Clerk Margaret Hart was charged today for the theft of more than $27,000 which she allegedly stole by pocketing cash deposits instead of depositing them in the … trust by stealing town fees and will be held accountable for her actions," DiNapoli said. "My staff, working with law …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesCompliance With Freedom of Information Law Requirements (2019-S-70) 180-Day Response
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70-response.pdfAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… the State Comptroller (OSC) has developed an interactive map (see below) that displays the total amount of AUC tax …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… New York’s 529 College Saving Program has helped New York students and families pay for more than $287 million in college-related expenses this year, New York State … New Yorks 529 College Saving Program has helped New York students and families pay for more than $287 million in collegerelated …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryDiNapoli Report Spotlights New York's Veterans
… Nearly three-quarters of the approximately 890,000 veterans living in New York served during wartime, including 31 … Nearly threequarters of the approximately 890000 veterans living in New York served during wartime including 31 percent …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransOpinion 96-16
… of a town water district for the construction of a new town hall. This is in response to your letter concerning the … excess proceeds from the sale for the construction of a new town hall if the town board submits a proposition on this … the excess proceeds from sale for the construction of a new town hall or whether special legislation is necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the change would …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Tuition Assistance Program – New York College of Health Professions (2016-T-4)
To determine whether New York College of Health Professions complied with Education Law and Education Regulations when certifying students for financial aid ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16t4_0.pdfCost-of-Living Adjustment
… This Year’s COLA Increase The COLA for September 2025 through August 2026 is 1.2 percent. The percentage is … (the total pension payment amount you receive after credits, deductions and taxes) and any other changes to your credits, deductions or taxes. To determine your monthly …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentAnnual Report on Local Governments for FYE 2020
This Annual Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2020. It highlights the unique challenges that local officials faced from the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2020.pdfNew York City Airport Lease
… the City had committed $24.9 million, but expended only $6.3 million of the $100 million earmarked for capital …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseOpinion 99-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Consolidation (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34DiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… Gail S. Ennis today announced the arrest of a Georgia resident, Sandra Smith, for allegedly stealing over $450,000 … mother-in-law, Minnie Smith, was a longtime Brooklyn resident who had worked for the State Insurance Fund from … Comptroller DiNapoli announced the arrest of a Georgia resident Sandra Smith for allegedly stealing over $450000 in …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. … Reimbursement Fund, now titled the Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial … created the Proprietary Schools Vocational Supervision Account (Supervision Account) to support Bureau of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… health department, and officials did not notify staff, parents and/or guardians of these results in writing, as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024m