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Opinion 90-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Absent a provision to the contrary in a special act of the state legislature, any moneys remaining after all the bonded … of the Town Law. You indicate that a special act of the State Legislature (L 1989, c 534) provides that, upon …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police Superintendent Steven G. James today announced that former Village of Candor Mayor … accountable. The victims in this case are the people of New York who put their trust in the former village of Candor …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsOpinion 88-73
… district purposes. You note that suburban towns are authorized by Town Law, §55-a to establish such a fund. … funds for district purposes, it should be noted that towns are authorized to establish repair reserve funds on behalf of … capital improvements or equipment so long as the repairs are of a type which do not recur annually or at shorter …
https://www.osc.ny.gov/legal-opinions/opinion-88-73DiNapoli Releases Bond Calendar for First Quarter
… & Tunnel Authority. The detailed forward issuance calendar can be obtained at: …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarterOpinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, … to consolidate several sewer districts on its own motion, or whether such a proceeding may be initiated only … Law, §206[3]). Accordingly, a town board may, on its own motion, and must, upon the filing of a proper petition, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21DiNapoli Releases Bond Calendar for Second Quarter
… of New York & New Jersey. The detailed forward calendar can obtained at: www.osc.state.ny.us/pension/scccalendar.pdf …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… to. We will continue to aggressively investigate any case involving public corruption and those who take advantage … the work of the State Police members assigned to this case, the Comptroller’s Office, and the Essex County District … due back in court on October 21. The charges filed in this case are merely accusations and the defendant is presumed …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… to generate savings that will balance the city’s budget this year, and in the future, as substantial budget … the city prioritized its choices to minimize the impact on critical public services. Budget choices that are not made … of $2 billion per year beginning in FY 2025. “The good news in the financial plan update is that revenues have …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this … Unused gift card balances can eventually be turned over to his Office of Unclaimed Funds (OUF), which took in a … by our Office of Unclaimed Funds. My office is working to get these funds back in the hands of their rightful …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… governing the access and dissemination of confidential, personal and private information (hereinafter, “confidential information”), such … Description and Comment fields. Correcting Confidential, Personal and Private Information in Free Form Fields If a … governing the access and dissemination of confidential personal and private information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… The body or official responsible for auditing claims will vary … describes who is generally responsible for auditing claims in each type of locality and what options, if any, are … position. Type of Locality Designated Claims Auditing Body Other Options School District Board of Education / …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesFocus on Identity Theft
… history to having trouble renting an apartment or buying a home, obtaining a tax benefit or receiving a loan. … REPORTS INCREASED 200% in New York State between 2019 and 2021. (Source: Federal Trade Commission) Here are ways to … yourself from identity theft: Leave Social Security cards home; carry only the credit and bank cards you need. Avoid …
https://www.osc.ny.gov/reports/focus-identity-theftState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… are discussing many important issues as they work to finalize the state budget, but they need to find common … recovery, provides for those in need and still struggling from the pandemic’s impacts, and bolsters reserves to ensure … Payroll to proceed without risk of delay. Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli: State Tax Revenues $3 Billion Below Last Year
… State tax receipts in November were higher than expected by the Division of the … months of the state fiscal year were $3 billion lower than last year, according to the monthly State Cash Report … York State Comptroller Thomas P. DiNapoli. Tax receipts in the month of November totaled $4.3 billion, $52.5 million …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearXI-A.1.A Separation of Duties – XI-A. Purchasing
… and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… “New York City’s $98.6 billion executive budget for FY 2022 … reflects just how critical the economic recovery is to New York City’s ability to achieve structural balance. The … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… of the Budget’s (DOB) January projections. Tax receipts for the month of January totaled $11.4 billion. This is … million above last year and $1.7 billion above DOB’s latest projections. “State tax receipts continue to come in … year. This is largely due to higher federal reimbursement for Medicaid spending, as well as the withholding of certain …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearDiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… contrary to their oath,” said Yates County Sheriff Spike. “I thank all involved in this criminal investigation, … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000DiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… pleaded guilty yesterday after pocketing public funds for her personal use and must pay back $46,646 in … County Court that she stole cash payments made to the town for property taxes and fees for marriage licenses, dog licenses, hunting permits and … pleaded guilty yesterday after pocketing public funds for her personal use and must pay back $46646 in restitution …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-funds