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DiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… announced the arrest and sentencing of a Staten Island woman for the theft of her sister’s state pension death … parents, husband, and sister. At the time of her death, only her husband and Gutierrez were alive. While her sister …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersTravel FAQs
… related receipts? If I return my rental car late at night, my receipt will be time-stamped the following day. Is … travel. (Return to Top) If I return my rental car late at night, my receipt will be time-stamped the following day. Is … per diem, but I also have a dinner receipt for that same night. Can I claim the receipted meal per diem? No, your meal …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOpinion 92-1
… be substituted for) GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to … securities of sufficient market value are submitted. (2) In addition to the securities enumerated in General … the payment of which is guaranteed by the United States, (2) bonds or notes of the State of New York, or (3) bonds of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 91-51
… Systems v O'Rourke , 134 Misc 2d 45, 509 NYS2d 988, 994, mod on other grounds 131 AD2d 650, 516 NYS2d 903, mod on other grounds 129 AD2d 76, 516 NYS2d 940). You have …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 95-12
… term "bank," as used in sections 10 and 11, is defined to mean a "bank as defined by the banking law or a national … 11[1]). The New York State Banking Law defines "bank" to mean "any corporation, other than a trust company, organized …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Selected Aspects of Toll Collections
… July 2022, the Authority has referred 60 or fewer license plate numbers to DMV weekly. There were 25,617 outstanding …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Comptroller DiNapoli Releases Municipal Audits
… County) Auditors found the board did not always conduct a thorough audit of individual claims for non-payroll … the 2023 and 2024 Foreign Fire Insurance tax proceeds in accordance with state law and relevant case law. The … appropriations rather than the number of active members in the fire companies. Auditors determined that the fire …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… steps in planning for New York State’s transition to renewable energy but must take stronger action to meet the state’s clean energy goals, according to an audit … steps in planning for New York States transition to renewable energy but must take stronger action to meet the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfDiNapoli Releases Report on Environmental Funding in New York State
… quality. DEC programs range widely from managing fish and game populations and overseeing the extraction of natural …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Ascensus Broker Dealer Services Inc., serves as program manager and, in …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeDiNapoli: Regional Land Banks Fighting Urban Blight
… In many cases, the land banks focus on rehabilitating residential properties, but many also demolish vacant …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightComptroller DiNapoli Releases Municipal Audits
… Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of … continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting Practices (Orange County) The …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court … to justice and helping us recoup the stolen funds.” Michael Denardo, 39, of Wallkill, was sentenced to 2 1/3 to 7 … Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… sentencing of Terence Fitzpatrick 53 of Monmouth County NJ following his guilty plea in November 2015 to the crime of …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-stateDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… fraud in connection with his misuse of a school district credit card. The plea was entered before United States … capacity, Gregg was authorized to use a school district credit card for purchases for the school district. Instead, Gregg allowed a local contractor to use the credit card for his own personal purchases at Home Depot, in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudDiNapoli: Small Business Growth in New York Outpaced National Average
… Employment among New York’s small businesses has increased slightly faster than the … trend from 2011 through 2016. During that time frame, small business employment rose by 9.2 percent in New York … just over half of all private sector jobs in New York. Small businesses provided more than $212 billion in payroll, …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-average