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Opinion 94-2
… or statutory amendments that bear on the issues discussed in the opinion. CITIES--Fees (exemption from parking meter … VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the absence of express statutory authority, a city may not … parking meter fees when parking their personal vehicles in the city's on-street parking meter zones. Currently, the …
https://www.osc.ny.gov/legal-opinions/opinion-94-2DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… have also set aside nearly $13 million in a trust to pay for “other post-employment benefits” despite lacking the … funds and had approximately $2.4 million in reserves for no specific purpose. A 2009 audit of Orleans/Niagara … the districts and the public by including appropriations for the amounts the board intends to transfer in the proposed …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsOpinion 88-53
… -- Retirement Benefits (exclusion of compensation for working vacations from calculation of final average salary) RETIREMENT AND SOCIAL SECURITY LAW, §§302(9)(d), 431: … includable in the calculation of one year final average salary. You ask whether compensation paid to police officers …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 88-64
… Housing Law, §32(1) (see Kelly v Cohoes Housing Authority 27 AD2d 463, 280 NYS2d 139, affd 23 NY2d 692, 296 NYS2d 139, … the municipality for which the authority was established. January 4, 1989 John J. Ryan, Esq., City Attorney City of …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Neither section 150, nor any other provision of State law, however, provides for the establishment of the … election is not otherwise provided). Although there is no State statute which authorizes the creation of the office of …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Alabama , Caledonia Fire Department , Caledonia Joint Fire … , Cayuga County Community College , Dutchess County , Town of Marcellus and the Uniondale Fire District . “In today’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Queens Woman Pleads Guilty to Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… today to felony grand larceny for stealing nearly $85,000 in New York state pension payments meant for her deceased … Deanna Hansen, faces up to 28 months to seven years in prison and will pay full restitution as part of the plea. … and the Albany County Sheriff’s Office for their work in bringing this case to a close. This office, along with our …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-queens-woman-pleads-guilty-stealing-85000-nys-pension-payments-meant-her-deceased-fatherDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… equipped and eligible to deliver services. “The deadline for managed care organizations and their providers to comply … a better job ensuring the program’s integrity.” DOH pays for Medicaid in two ways — fee-for-service and managed care. Under fee-for-service, DOH pays …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programTown of Berkshire – Board Oversight (2023M-122)
… (Town) officials ensured non-payroll disbursements were for appropriate Town purposes. Determine whether the Town … officials did not ensure non-payroll disbursements were for appropriate Town purposes. The Board did not: Segregate … all claims, require adequate supporting documentation for 59 claims totaling $51,519 or establish procedures to …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… Thomas P. DiNapoli, Dutchess County District Attorney Anthony Parisi and Dutchess County Sheriff Kirk Imperati … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Positive … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … 2020, we identified $663,830 in reported costs that did not comply with the requirements in the RCM and the CFR …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… to a low-carbon economy,” DiNapoli said. “The Fund is a leader on addressing the investment challenges posed by … management quality and carbon performance. The index is designed to reflect the performance of global and … risks and opportunities related to climate change. This is in addition to the $2 billion the Fund committed to this …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… New York State Comptroller Thomas P. DiNapoli and Nassau … holder on his father’s checking account and did not report his father’s death to the New York State Local … County businesses. He also made ATM withdrawals in New Jersey, Georgia and Florida. Gaines Jr. pleaded guilty to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… was arrested yesterday for allegedly stealing over $21,946 in state pension payments meant for his deceased mother, … the New York State Police for their continued partnership in combatting fraud." New York State Police Superintendent … system. The New York State Police stands ready to assist in investigating and apprehending individuals willing to …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherState Police Bulletin No. SP-248
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-248-police-benevolent-association-pba-new-york-state-troopers-inc-duesDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… to commit financial crimes will be held responsible for their actions,” Pearson said. “I would like to personally … a clear-cut example of an individual using their position for their own personal benefit,” James said. “I applaud the … Volunteer Ambulance Corp. company accounts purportedly for personal and sick leave accruals to which she was not …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… ended June 30, 2017. About the Program Adaptive Solutions is a New York City-based proprietary organization authorized … cost-based programs. The costs for 1:1 aides should have been reported on the Adaptive Solutions’ CFRs under the … program cost center. $206,354 in insufficiently documented IT ($116,700) and cleaning/janitorial services ($89,654). The …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… on Small Wonder’s CFR 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 Small Wonder is a New York … and $49 in travel costs related to an administration law court hearing. $2,689 in staffing expenses that were in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… was properly recorded, reported and disbursed. As a result, the village had a $16,100 unidentified cash balance in the ambulance fund. The …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Review of First Quarter State Revenue Collections
… Total state tax collections through the first quarter of the state’s fiscal year 2014-15 were $1.3 billion higher than Division of the Budget (DOB) projections, largely reflecting growth in … cash position,”DiNapoli said. “The state’s sizable influx of one-time revenue from legal settlements also has …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collections