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Opinion 89-40
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Reimbursement for Expenses (loss of … MUNICIPAL LAW, §72-o; TOWN LAW, §§178-c, 178-d: (1) A fire district may not reimburse a fire district commissioner for wages lost because the … Whether a fire district may reimburse a selfemployed fire district …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNapoli Releases Analysis of Executive Budget
… of the program, including meeting the goal of having “zero impact on local governments and zero impact on … would provide funding to restore habitats, reduce flood risks, improve water quality, protect open space, … in spending for the Department of Corrections and Community Supervision, partly reflecting budget language that …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… was sentenced today for stealing nearly $46,000 in public funds to pay for gambling at local casinos, … Thomas P. DiNapoli. Dennis Snow, 62, was sentenced in Genesee County Court to five years probation, 30 days in jail and a final $16,200 restitution payment to the Le Roy …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000DiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… risk of homelessness avoid entering shelters and apply for rent subsidies, enabling them to remain in the community. … The audit also found landlords who continued to receive rent payments for uninhabitable apartments, increasing costs … Worst Landlord Watchlist who continued to receive rent payments through the program. Improper Payments: DSS …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsOpinion 97-2
… INSURANCE LAW, ARTICLE 47; GENERAL MUNICIPAL LAW, §§92-a, 119-o: A school district may not reimburse a former … health benefit plan established pursuant to sections 92-a and 119-o of the General Municipal Law, and governed by … and their families pursuant to General Municipal Law, §92-a. The power to purchase insurance for health care …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Applying for Previous or Military Service Credit – State University Police Plan
… To receive credit for previous or military service, send a written request … much information as you can about the period of employment for which you are seeking credit. We will determine your … the credit and any cost involved. Requesting credit for your previous public employment as early in your career …
https://www.osc.ny.gov/retirement/publications/1823/applying-previous-or-military-service-creditOpinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … District officials did not properly identify all potable water outlets for sampling or exemption as required by NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Reducing a cash advance can be voluntary on the part of the agency or could be required by OSC. Any State … Reducing a cash advance can be voluntary on the part of the agency or could be required by OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceAccessibility for People With Disabilities (Follow-Up)
… included in our initial audit report , Accessibility for People With Disabilities (Report 2022-S-3 ). About the … and Historic Preservation (Parks) is responsible for the operation and stewardship of the State’s park system, … and enjoyable recreational and informational opportunities for all New York State residents and visitors. Title II of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followDiNapoli Honors Community Leaders During Lunar New Year Celebration
… Thomas P. DiNapoli hosted a reception in celebration of Lunar New Year on Thurs., Jan. 30 in Brooklyn, New York. Photos of the event, including the individuals and groups that … contributions to New York, are available. Maggie Gu, owner of Park Asia restaurant and host of Lunar New Year …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up) (2019-F-59)
To follow up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper Medicaid...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19f59.pdfA Summary of Audits Identifying Out-of-Network Providers Engaged in Routine Waiving (2016-D-1)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest publ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16d1.pdfDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a … The longterm decline in the number …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationComptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… General Eric T. Schneiderman announced today the felony conviction of Pearlann MacVittie of West Seneca, New York, of … families," said Attorney General Schneiderman. "Today's conviction is evidence of our steadfast commitment to rooting … General Eric T Schneiderman announced today the felony conviction of Pearlann MacVittie of West Seneca New York of …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000NYS Pension Fund Commits $2 Billion to Climate Transition Index
… $2 billion in an index focused on reducing the risks of climate change and capitalizing on the opportunities … $2 billion in an index focused on reducing the risks of climate change and capitalizing on the opportunities …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexDiNapoli: Town of Bennington Audit Leads to Arrest
The clerk in the Wyoming County town of Bennington was arrested today after auditors and investigators discovered a shortage of more than $14000 that was collected from residents for permits fees and town tax collections but not deposited in the towns bank accounts
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year 2019-20 … contribution rates stable and that provides predictability for employers as they plan their future budgets," DiNapoli … Charitable Trusts. The estimated average contribution rate for participating employers in the ERS will decrease in SFY …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020Comptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… today announced the conviction and sentence of Richard L. Cook, III, 58, a resident of Atlanta, GA, for the crime of … stealing over $204,000 in state pension benefits issued to his deceased mother. As part of his guilty plea in January 2016, Cook admitted to stealing $204,315.76 in pension benefits …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseOpinion 89-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a village without competitive bidding may contract with the town in which the village is located for the town to repair and improve …
https://www.osc.ny.gov/legal-opinions/opinion-89-57