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Opinion 97-4
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of … Association of the City of Glen Cove may expend foreign fire insurance tax moneys to provide a death benefit to a …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 95-1
… may determine to provide city funds to the agency to cover costs of such benefits. You state that an existing city … benefits in the event the agency has insufficient funds to cover the cost. For purposes of this opinion, we assume the … could determine to provide city funds to the agency to cover costs of health care benefits to retirees of the agency …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 94-31
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash payment in lieu of) PUBLIC OFFICERS AND EMPLOYEES -- Vacations … et seq.; GENERAL MUNICIPAL LAW, §92: It is permissible to provide in a collective bargaining agreement between a …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … manner, up to six weeks after receipt. ### For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate computer access to sensitive student data and were able to change student grades and … academic and personal information must be protected by school districts,” said DiNapoli. “Each of the districts …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… State Police Superintendent Steven G. James announced that William Storrs, the former chief and treasurer of the … ordered to pay a total of $101,394.50 in restitution. “William Storrs abused the trust of the community he was sworn to serve and protect by stealing over …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentEastport Fire District – Procurement (2025M-50)
… goods and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … and verbal quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… Letitia James and the New York State Police announced. William Tarby pleaded guilty to Grand Larceny in the Fourth … pay full restitution and cannot seek public office again. “William Tarby exploited his position with the town to pay off … to profit at the expense of taxpayers and the local community. I thank the State Comptroller’s Office and the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townDiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… led to significant delays in holding violators accountable and attaining restitution for workers while allowing infractions to continue, according … violations, such as wage theft, minimum wage infractions and child labor offenses, are a significant problem both …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nycDiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… accounted for 53% of homeless veterans in the state, but only 11.1% of the overall veteran population. In New York, …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkDiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… emotional period, but it should never be used to profit from the hard work of taxpayers,” said Assistant District Attorney Erin Bates , who is handling the prosecution of this case. … on Jan. 24, 2014, his daughter sought to conceal his death from the state retirement system. Alayne Bertolino did not …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… to 5.2% in 2021, well below the national average of 8.6% and less than half of what it was in the state in 2010 … disparities persist among the state’s Black, Asian and Latino populations and higher uninsured rates were also prevalent among low- and … year to 52 in 2021 well below the national average of 86 and less than half of what it was in the state in 2010 119 …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackDiNapoli, Social Security Administration IG Ennis Announce Guilty Plea of Maryland Man for Stealing Deceased Mother’s Retirement Payments
… was out of the country on an extended tour of Europe and only reachable by e-mail. Authorities confirmed, however, …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-social-security-administration-ig-ennis-announce-guilty-plea-maryland-man-stealing-deceasedDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… in Wayne County’s Court Arraignment Procedure before Judge Marsha Williams. She is due back in court on March …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfer moves monies from one fund to another by charging an appropriation containing specific legislative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersState Comptroller DiNapoli Releases Audits
… their end date. Department of Environmental Conservation (DEC): Management of Invasive Species (Follow-Up) (2021-F-16) An audit issued in July 2020 found that while DEC had been active in establishing programs to address … established by SED. For the three fiscal years ended June 30, 2018, auditors identified $278,815 in reported costs that …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… totaled $111.7 billion, $2.9 billion higher than the forecast released by the Division of the Budget (DOB) in the … 202223 totaled $1117 billion $29 billion higher than the forecast released by the Division of the Budget DOB in the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits has been issued. Cayuga County Soil … Thomas P DiNapoli today announced the following local government audits has been issued …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsXII.8.D Contract Assignments and Sureties – XII. Expenditures
… assignees and sureties. Business Units are responsible for informing the Office of the State Comptroller (OSC) of … and Chapter XI, Section 12.C - Surety Takeovers for the contractual processes related to contract assignments … Vendor ID and the new Contract and Purchase Order Numbers for contract assignments. After the assignment and new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-sureties