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Opinion 94-29
… publication] FEES -- Court Fees (filing fees on appeals on Family Court matters) -- Exemption From (when municipal … a presentment agency or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: The fee provisions of CPLR, §8022 …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Henrietta FD – Audit Follow-Up (2021M-27-F)
… the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. Additionally, the Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… rescue services to approximately 35,000 residents over 15 square miles. The elected five-member Board governs the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… monitor their financial results, or approve the close-out of projects. City officials did not properly close out 279 of 308 capital projects. The records included … including capital projects. Results of Review Based on our limited procedures, the City has made minimal progress …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Montauk Fire District – Board Oversight (2024M-117), released in December 2024. The audit determined that: The Board of … Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Truxton Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Woodbourne Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Plainville Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fTioga Fire District – Audit Follow-Up (2022M-170-F)
… Tioga Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report … the Tioga Fire Districts District progress as of January 2026 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fFine Fire District – Audit Follow-Up (2023M-81-F)
… – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Fine Fire … The purpose of our review was to assess the Fine Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fComptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… "Mr. Lynch's conviction is the fourth to stem from my office’s audits and investigation of the widespread misuse … Schneiderman said. "Today's guilty plea demonstrates that my office is committed to ensuring that taxpayer funds are …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingSee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… owed some of the state’s $12.5 billion in unclaimed funds at events across the state in February, State Comptroller … Representatives from DiNapoli’s office will be on site at the events listed below to help New Yorkers find out if … owed money. New Yorkers may also check for unclaimed funds at www.osc.state.ny.us or by calling toll free at …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… a class D felony, in June 2016. “Ms. Kanas dishonored her deceased father by pretending he was alive and pocketing … “That Ms. Kanas took it upon herself to collect her deceased father’s pension makes this all the more … those responsible for it accountable.” Kanas concealed her father’s passing in March 2010 from the New York State …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionDiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers
… The state Department of Health (DOH) erroneously made $16.6 million in … my auditors found numerous instances where the state Department of Health’s eMedNY billing system paid providers … The state Department of Health erroneously made $166 million in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-careNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… also spent $3.5 million on electronic security systems for operations such as access and intrusion controls, … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… Major changes to the federal tax code being considered by the President and … including the elimination of the more than $67 billion in state and local tax deductions reported by New Yorkers on their federal taxes, according to a report released today by State …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… who had passed away in 2019. Richard Gaines Jr., 51, of Daytona Beach, Florida, was arraigned today before Judge … 2024. If convicted, the defendant faces up to 15 years in prison. “Mr. Gaines allegedly exploited his father’s death to … Attorney Taylor Cain of the Major Financial Frauds Bureau under the supervision of Crimes Against Revenue Unit …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… of Agriculture and Markets’ (Ag & Markets) initiative to reimburse school districts at a higher rate if at least … if some administrative burdens were addressed, according to an audit released today by State Comptroller Thomas P. … 30% New York school lunch program has an excellent goal, to provide healthy, locally produced food to New York school …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedComptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… County, Florida. Cizik pleaded guilty on January 21, 2015 to a one-count Indictment charging her with the crime of Grand Larceny in the Second Degree, a class C felony. Today, she was sentenced to 2 to 6 years in state prison by Supreme Court Judge Roger …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionComptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… P. DiNapoli and Attorney General Eric T. Schneiderman today announced that Roger Burlew, the former Highway … in jail and five years of probation. As part of Burlew's sentence, he must also pay full restitution to the town of … his private business in 2007," Comptroller DiNapoli said. "Today, he's headed to jail. His sentencing marks another …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0