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DiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… Ulster County District Attorney David J. Clegg and the New York State Police today announced the arrest of former … County Police Officer, for allegedly swindling the New York State and Local Retirement System (NYSLRS) out of … with my office in our work to protect the resources of the New York State and Local Retirement System for its members …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemOpinion 88-73
… -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); … other than suburban towns to establish capital reserve funds for improvement district purposes. In this regard, we …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 2003-1
… the original district … as the town board shall determine. We have previously expressed the opinion that the purpose of … circumstances. 2 Although not raised in the inquiry, we note that Town Law §202-a, which relates to the expense of maintaining improvements, does not contain a provision similar to that in section …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Collateral Loan/Pawn Brokers
… below. Business Type Requirements Fee Forms/Resources New Filing File before doing business. New Filing Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … Codes, Rules and Regulations of the State of New York Office of the State Comptroller Rules and Regulations …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersOpinion 99-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire department has no treasurer. Except as provided by special act, foreign fire insurance tax moneys may be … other than an illegal purpose or a purpose contrary to public policy, which the members of the fire department or …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 94-22
… -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services with) … Charges imposed on behalf of a town business improvement district are under custody and control of, and are directly expended by, the town, not the district management association. The district management …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… did not always properly audit claims before approving them for payment. When a thorough and effective claims audit is … is an increased risk that claims could have been paid for inappropriate purposes. For example: Town officials did not seek competition or …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150DiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… diverted funds that should have gone to legitimate health care needs and services for vulnerable New Yorkers. Our joint … involved in fraud schemes that exploit federal health care programs to satisfy their own greed are held … Medicaid. Numerous local, state, and federal authorities assisted in the investigation that uncovered the alleged …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeTown of Sherburne – Budgeting (2025M-3)
… to not levy more taxes than necessary. The Town has five funds which include the four main operating funds, which are the general fund town-wide (TW), highway … During the audit period, the Board adopted budgets for the general fund TW, highway fund TW and highway fund TOV …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Kings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/kings-park-2020-22.pdfTown of Carmel - Procurement (2019M-179)
Determine whether Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML).
https://www.osc.ny.gov/files/local-government/audits/pdf/carmel-2019-179.pdfCost-Saving Ideas: Legal Requirements
… local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d allows a local government, in conjunction with a "bank, trust company or national bank," …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentOpinion 88-47
Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before village tax enforcement was undertaken by the county
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 90-36
… by check was within the contemplation of that legislation is reflected in subdivision 2 of section 85 of the General … "[w]henever the account owing to the municipal corporation is for a tax, ... the charge authorized ... shall be included on whatever list of delinquent accounts is prepared for the enforcement of the lien" (see also, RPTL, …
https://www.osc.ny.gov/legal-opinions/opinion-90-36V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and other … financial resources, which are segregated for the purpose of carrying on specific activities or meeting certain … all agencies will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… are higher than 13 percent in 17 counties, and in the State’s largest cities. In addition, rates have been … Social Security benefits), lifting 11.7 million Americans out of poverty (as measured by the Supplemental Poverty … by Census as “income received on a regular basis” before taxes, not including capital gains and non-cash benefits …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeOpinion 88-30
… assessments levied under Town Law, §202-a could take into account whether the property is connected to the water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Overtime Limits for Tier 6
… of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more than the … calendar year based on the Consumer Price Index. Refer to the table below for your annual limit. Calendar Year … information about your retirement benefits and how your pension will be calculated. Rev. 2/25 … For Tier 6 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Tuition Assistance Program – DeVry College
… Purpose To determine whether DeVry College of New York complied with the Education Law and the … three campuses in New York – two in Manhattan and one in Queens. The school’s academic calendar comprises three …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-college