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Opinion 94-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the qualifications for appointment to the office of fire district deputy treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-94-8State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of East Hampton Housing Authority , Eggertsville Fire District , … their money is being spent appropriately and effectively." East Hampton Housing Authority – Board Oversight (Suffolk … P DiNapoli today announced his office completed audits of East Hampton Housing Authority Eggertsville Fire District …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… DiNapoli announced the indictment of a 53-year-old Texas woman for allegedly stealing more than $65,000 in New York state pension payments meant for a deceased … to the work of my investigators and law enforcement in Texas, she will be held accountable. We will continue to …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… and prevented officials from accounting for committed funds and determining whether vouchers had been paid. Made 25 …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonDiNapoli Expands Anti-Corruption Initiative
… and created a new Division of Investigations to build on efforts which resulted in 30 arrests and the restitution … General Eric Schneiderman’s office in the Joint Task Force on Public Integrity. This partnership has resulted in … Huntley and former executives of the Metropolitan Council on Jewish Poverty. DiNapoli’s office has also worked …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… Chief Chris Emmons pleaded guilty today to Grand Larceny for stealing from the town’s fire company and agreed to pay … Comptroller Thomas P. DiNapoli, Oswego County District Attorney Anthony J. DiMartino, Jr., and New York State Police … thank District Attorney DiMartino and Superintendent James for their continued partnership and ensuring Emmons was held …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyState Police Disability (Section 363-b) – State Police Plan
… Security disability benefit cannot exceed your final salary. If it does, the portion that exceeds your final salary will be suspended. The law defines “final salary” as the maximum salary or compensation you would have …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… The former owner of a Long Island pharmacy was arrested Thursday for allegedly defrauding the state of $232,000 after the scam was uncovered in two audits by … P. DiNapoli’s office. William Davis, 62, the former owner of Davis Ethical Pharmacy in Rockville Centre, was charged …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Orange … County District Attorney David M. Hoovler announced that on Thursday, April 14, 2022, Valerie White, 58, of Middletown, pled guilty in Orange County Court to Grand Larceny in the Third Degree. … New York State Comptroller Thomas P DiNapoli and Orange …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseOpinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 96-10
… FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital … general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the … the unexpended balance of a capital reserve fund into the fire district's general fund. It may, however, authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 2001-10
… audited by the town board or the town comptroller, as the case may be, to ascertain whether each claim is a proper town …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Opinion 88-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL … authorized by law to place out or to board out children is an "authorized agency" (Social Services Law, §371[10][b]; …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 89-7
… compensation to a public officer beyond the amount fixed when the services were performed would constitute a gift in … 72 Misc 2d 744, 340 NYS2d 18, relative to retroactive pay increases under collective bargaining agreement). Such … No. 85-44, p 59). Accordingly, in the instant situation, we believe that the town board may not pay the members of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-7State Agencies Bulletin No. 2122
… York agencies ( Deptids 70XXX ) Background In an effort to clean up payroll data, records of employees who have not … automatic termination. The report includes the Department ID, Department Description, EmplID Number, Empl Record, … been processed. The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP748 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-yearOpinion 89-58
… opinion. IMPROVEMENT DISTRICTS -- Establishment (authority to establish overlapping town districts authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) … Whether a town pursuant to article 12 or sections 81 or 220 of the Town Law may …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 95-1
… -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a … to its retirees and ask whether the city is responsible for paying the cost of these benefits in the event the agency …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 94-31
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … AD2d 62, 611 NYS2d 962 lv den October 25, 1994). There is no "plain and clear" statutory, constitutional or common law … the year for the cash value thereof (see 1979 Opns St Comp No. 79-401, unreported). As to whether there is a "statutory …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Opinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was … of the unit. You ask whether the county's practice is proper or whether the moneys should be held and … Whether the countys practice is proper or whether the moneys should …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 89-13
… MUNICIPAL LAW, §103(6): A municipality may purchase surplus or second-hand equipment from another municipality of … in subdivision 6 of section 103. It provides as follows: Surplus and second-hand supplies, material or equipment may … be purchased without competitive bidding from the federal government, the state of New York or from any other political …
https://www.osc.ny.gov/legal-opinions/opinion-89-13