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Opinion 92-10
… held for the redemption of bonds issued by the village. You state that 35 serial bonds, issued in bearer form by the … when, inter alia , the records of the public corporation "do not indicate a last known address outside this state or … as abandoned property. It should be noted that, where a banking organization acts as fiscal agent for a …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 98-13
… under the Education Law, may construct a building to house and display works of art, objects of special character … the town may expend its moneys to construct a building to house the museum and may annually raise taxes to fund such a … to the Education Law, could construct a building to house and display works of art, objects of special character …
https://www.osc.ny.gov/legal-opinions/opinion-98-13DiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… from the state. “Mr. Dunkel stole more than $110,000 in public funds earmarked to promote the immunization of … “My office has aggressively prosecuted over 50 individuals in public corruption cases since 2011, including a sitting … across New York State. Public corruption undermines faith in government, and that is why I have made cracking down on …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftState Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… that were not made transparent to the public during the COVID pandemic, as well as those contracts that are otherwise … been exempted from State Comptroller review by executive order or legislative action ( S.6941 Cooney/ A.7404 Solages). … for those contracts, which was lacking during the COVID emergency period, by giving the public and the press …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractComptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… Thomas DiNapoli and Attorney General Eric T. Schneiderman today announced the sentencing of Linda Miller, 58, of … crime because it harms all of the retirees who count on their pension for a secure retirement. Through my office's … announced the sentencing of Linda Miller 58 of Englewood NJ to six months in jail and five years of probation for the …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… Sheppard thought her government job gave her the right to tinker with public records and delay her tax payments,” …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… A North Country court clerk was sentenced yesterday for stealing more than $5,680 from Bombay Justice … data. … A North Country court clerk was sentenced yesterday for stealing more than $5680 from Bombay Justice …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesTuition Assistance Program – LIM College
… Purpose To determine whether LIM College officials complied with the … financial aid. Background TAP is the largest student grant program administered by the Higher Education Services … recover $12,009 plus applicable interest, from LIM and work with LIM officials to help ensure that they fully credit … of Educations Rules and Regulations when certifying st …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeOpinion 2006-3
… within the area to be served (see 47 USC §541[a][2]; see, gen.,103 NY Jur 2d, Telecommunications, §191). In this case, … Service Law §212[6]; Town Law §§64[7], 132; cf .1976 Atty Gen [Inf Opns] 11; Town Law §64[22]; see also Town Law §132; … Law §212[6]; Village Law §§4-412[6], 6-602; cf . 1976 Atty Gen [Inf Opns] 11, supra ). 3 The inquiry refers to the town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 98-18
… provides the authority for a fire district to provide advanced life support first responder service or general … subdivision thereof engaged in providing emergency medical care and the transportation of sick or injured persons by … medical technicians within an advanced life support system" (Public Health Law, §3001[11]). An organization that …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Fiscal Stress Monitoring System
… Comptroller Thomas P. DiNapoli created an early warning system for communities and school districts with fiscal problems. Alerting everyone to … document to learn more. Search for a local government or school district. Search Now … State Comptroller Thomas P …
https://www.osc.ny.gov/local-government/fiscal-monitoringLists
… Local Governments 2024 Data (updated September 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary File [ .xlsx ] | [ pdf ] All Data Worksheet [ .xlsx ] School Districts 2024 Data (updated …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsEnding Your Membership – Article 14 Benefits
… Public employment means paid service as an officer or employee of an employer that participates in the New York … your membership to another retirement system; Retire; or Die. … Article 14 information for PFRS Tier 3 members …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipState Comptroller DiNapoli Releases School District Audits
… adequate internal controls to safeguard the district’s user accounts. Specifically, network user accounts were not … information technology (IT) policies or a disaster recovery plan. Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to officials. …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Auditing Travel/Conference Claims – Travel and Conference Expense Management
… as a town comptroller or school claims auditor. 10 Keep in mind that, in some instances, reimbursements for conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26,285 in public funds. … village of Alexandria Bay, stole cash paid for transfer station, arena and clerk fees, among others, before she … in 2014. To read the audit, visit: http://www.osc.state.ny.us/localgov/audits/towns/2016/alexandria.pdf Since taking …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftHousing Assistance – Federal Funding and New York
… and Section 236 Preservation Programs. Source: HUD, Picture of Subsidized Households Individuals Receiving Housing Assistance, 2024 Source: HUD, Picture of Subsidized Households … Federal housing support …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceFinancial Reporting and Asset Allocation
… March | February | January Previous Years 2024 December | November | October | September | August | July | June | May | … and reporting requirements outlined by the Government Finance Officers Association, presents the Fund’s audited … 22% Credit 4% Opportunistic/Absolute Return Strategies 3% Cash 1% … These reports provide the public with a clear …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… To assess the extent that State agencies responsible for operating and regulating public pools, beaches, and aquatic spray grounds ensure that these facilities are properly … will be implemented in the summer of 2017. Parks officials did not respond. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsSelected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in … are responsible for administering the estates of individuals who die intestate (without a will) and leave either no known heirs or heirs who are not qualified or willing to administer …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practices