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DiNapoli: Clerk Pocketed Thousands in Fines
… Norfolk justice court clerk misappropriated nearly $10,000 in court fees paid by defendants. “Ms. Dillon was entrusted … thousands of those dollars and falsifying records in a vain attempt to conceal her crimes,” DiNapoli said. “The St. Lawrence County Sheriff’s Office was instrumental in helping my staff bring this individual to justice. We will …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… in surplus funds that should have been refunded to local school districts, according to separate audits issued today … are derived primarily from component and participating school districts. BOCES officials are required to report to … estimates; Apportion surplus funds back to component school districts; Ensure funding of reserves is transparent …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… P. DiNapoli and Nassau County District Attorney Anne T. Donnelly announced the son of a Long Island state pensioner … from fraud and abuse. My thanks to District Attorney Donnelly for her partnership in ensuring those who steal … benefits that he had no claim to,” said District Attorney Donnelly . “Public employees work hard knowing that the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherOpinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town … Whether a town board of a town which has established a police department and has appointed the town supervisor as … commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in the absence or inability of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… supporting infrastructure, including electric power, solar, and water systems though investments in aging infrastructure, …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programOpinion 88-53
… from calculation of final average salary) RETIREMENT AND SOCIAL SECURITY LAW, §§302(9)(d), 431: Compensation paid to … salary under section 302(9)(d) of the Retirement and Social Security Law. You have also asked whether the New York … before the effective date of that section. Retirement and Social Security Law, §302(9)(d) provides as follows: "d. By …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 95-19
… Retirement System the amount to be amortized pursuant to chapter 62 of the Laws of 1989 may not now issue bonds to … Retirement System the amount to be amortized pursuant to chapter 62 of the Laws of 1989 from surplus moneys may now … in reduction of the city's current retirement expense. Chapter 62 of the Laws of 1989 amended section 317 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Comptroller DiNapoli and Attorney General Schneiderman Announce Three Arrests in $200,000 Contract Fraud
… Carol Angelillo, 39, owner and office manager of Classic Air Conditioning and Heating of Eastport, and Anthony Cuccinello, … to 2012 on state contracts for heating, ventilation, and air conditioning (HVAC) equipment, supplies and labor. All …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-and-attorney-general-schneiderman-announce-three-arrests-200000-contract-fraudImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… Objective To assess the extent of implementation of the six … audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers … To assess the extent of implementation of the six …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… receipts totaled $79.8 billion through the third quarter of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the Division of the Budget’s (DOB) Mid-Year Update to the State Financial … through December,” DiNapoli said. “However, concerns of an economic downturn and a cloudy revenue picture continue …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… mental health professional staff at all; 653 (95%) did not meet the recommended ratio of one school social worker for every 250 students; 450 districts (66%) did not meet the recommended ratio of one school counselor for every 250 students; and 344 (50%) did not meet the recommended ratio of one school psychologist for …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information for … or revenue shortfalls. In addition, the audit found the Mount Vernon City Comptroller failed to file the required … January 1, 2018, to March 31, 2020. Full Audit: City of Mount Vernon Financial Reporting and Oversight Find out how …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesXVII.1 Overview – XVII. Lapsing Appropriations
… from the SFS home page after logging in with your SFS user ID and password. Guide to Financial Operations REV. 06/19/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit … an operating permit program (Program) under Title V of the federal Clean Air Act Amendments of 1990 (Act). The … To assess the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… The state agency in charge of the oversight and inspection of 561 state and local correctional facilities and jails across New York is not tracking or analyzing … The state agency in charge of the oversight and inspection of 561 state and local correctional facilities …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… Cecero did not admit to committing fraud or to any criminal wrongdoing. This case was investigated by the Office …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsComptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… disabilities remain woefully underrepresented in corporate America, representing 10.7 million potential skilled …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… of Review The purpose of our review was to assess the Crown Point Fire District’s (District) progress, as of … in implementing our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), … Background The District serves residents in the Town of Crown Point in Essex County. The elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… that: There were control weaknesses in the community hall rental process. Documentation of compliance with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fOpinion 91-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … park land fee upon subdivision plat already so assessed by town) TOWN LAW, §277(1); VILLAGE LAW, §7-730(1): When a town … the village may require the developer to pay money in lieu of park land as a result of the request for resubdivision …
https://www.osc.ny.gov/legal-opinions/opinion-91-15