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Opinion 88-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, … member and her husband are reimbursed for costs incurred in connection with maintaining a pond located on the board …
https://www.osc.ny.gov/legal-opinions/opinion-88-24XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… Section Overview Generally, the State pays for expenses incurred when an … personal income tax liability can be substantial. This generally occurs when an employee travels repeatedly to the … tax home and the employee’s official station. Tax Home – Generally, an employee’s tax home is the area of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… Volunteer Fire Co., Cindi Perkins, was yesterday ordered to pay $50,000 in restitution and sentenced to serve five years of probation for stealing from the fire company. Perkins, 58, previously pleaded guilty to grand larceny in the fourth degree in November 2023. “Ms. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsDiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, of … at the town’s request, in partnership with the New York State Police. The audit and investigation revealed that after … arrest will deter others from such corruption. I thank the State Police for their work on this case.” DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesDiNapoli Announces State Contract and Payment Actions for November 2015
… of Transportation to reconstruct a one-mile segment of Robert Moses Parkway in Niagara County. Payment Rejections and Other …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-announces-state-contract-and-payment-actions-november-2015DiNapoli Announces State Contract and Payment Actions for December 2015
… of Transportation to reconstruct a one-mile segment of Robert Moses Parkway in Niagara County. Payment Rejections and Other …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015Opinion 91-21
… entitled to retain fees and commissions received in his or her capacity as administrator of estates. The chief fiscal … that capacity. If the chief fiscal officer waives his or her right to fees and commissions, however, the fees and … 1219 are paid to a county chief fiscal officer in his or her capacity as administrator of estates and not as chief …
https://www.osc.ny.gov/legal-opinions/opinion-91-21DiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… Pearson and New York State Police Superintendent Steven G. James announced. The defendant, Shannon Countryman, 46, was … using their position for their own personal benefit,” James said. “I applaud the tremendous work done by our State … Christina Pearson and NYS Police Superintendent Steven G James announced …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000DiNapoli: Former Town of Minerva Clerk Pleads Guilty
… Jordan Green, the former clerk to the supervisor for the town … Jordan Green the former clerk to the supervisor for the town …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guiltyOpinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31DiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… A Syracuse man who stole nearly $22,000 in pension payments sent to his deceased mother was sentenced … Glinski concealed his mother’s death to defraud our pension system. We will continue our work to track down and bring to justice those who try to defraud the pension system which our retired public employees and their …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksDiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… with one count of theft after an investigation by DiNapoli’s office. “Christy Gibson went to great lengths to cover up … anticipated arraignment will be on August 7 before Judge Austin Reve Jackson. Since taking office in 2007, DiNapoli … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsWyandanch Public Library – Oversight of Library Resources (2013M-399)
Wyandanch Public Library Oversight of Library Resources 2013M399
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… (Town) Clerk/Tax Collector (Clerk) adequately performed her financial duties. Key Findings The Clerk did not adequately perform her financial duties. The Clerk did not: Deposit collections … Gaines Town Clerk Tax Collector Clerk adequately performed her financial duties …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New Jersey, over the theft of more than $162,000 in pension benefits from the New York State and Local Employees … Thomas A. Breslin. “Ms. Miller stole her dead mother's pension; now she is a convicted felon facing state prison,” … sends a clear message that those who steal from our state pension system will be held accountable,” said Attorney …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000Opinion 97-4
… of the Association solely by reason of the death of his or her spouse. You ask whether the Volunteer and Exempt … to a member of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the … for the care and relief of the firefighter and his or her family. Accordingly, in our opinion, the Volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-97-4DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… today announced that Alayne Bertolino pleaded guilty to stealing more than $240,000 in New York state pension payments made to her deceased father. “This case should serve as a warning to those who would try to defraud our state’s pension fund — … today announced that Alayne Bertolino pleaded guilty to stealing more than $240000 in New York state pension …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… DiNapoli, Wayne County District Attorney Michael Calarco, and the New York State Police announced the arrest of Eileen … for the alleged theft of $59,293 in court fines, fees and surcharges. “The defendant went to great lengths in her … of public funds. Now, because of my office’s investigation and our partnership with state and local law enforcement, she …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesExamples – Article 14 Benefits
… for each of the 5 years the benefit begins prior to his or her early retirement age of 60). Example: A member joins at … of 26.65 percent (6.67 percent for the one year his or her early retirement age exceeded age 60 plus 3.33 percent … the additional 5 years the benefit begins prior to his or her early retirement age of 61). If you defer filing for your …
https://www.osc.ny.gov/retirement/publications/1644/examplesDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… Assistant Village Clerk Courtney Dillabough was arrested last week for allegedly pocketing $5,300 in village fees, including the "weekend loans" she took and … 34, of Sandy Creek, was charged with grand larceny in the third degree and corrupting the government in the …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-fees