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Opinion 90-47
… The duty of the State or a municipality to provide a legal defense to an employee under Public Officers Law, §17 or §18 … courts to the duty of an insurance company to provide a defense under an insurance policy, and correspondingly the … road as a highway by use and the highway superintendent's power to maintain the road and ability to use it for access …
https://www.osc.ny.gov/legal-opinions/opinion-90-47DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… DiNapoli today visited Ridgewood Savings Bank, in Clinton Hill, Brooklyn and Spring Bank, in the South Bronx, to … of a new banking development district in Clinton Hill and Prospect Heights, the first-such designation for our … spur homeownership and entrepreneurship." "Our Clinton Hill branch represents our community-based approach to …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… State agencies were late more than 77 percent of the time in approving contracts with not-for-profit providers (NFPs) in 2014, according to a report released today by State … NFPs today as when the Prompt Contracting Law was enacted in 1991. Over that time, the majority of contracts have been …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… schools, and transportation, the Family Homeless and Eviction Prevention Supplement Program, and overtime. The …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… local governments in New York state dropped 9.5 percent in the third quarter compared to the same period last year, according to State Comptroller … $4.3 billion, or $452 million less than last year. “The third quarter sales tax figures show a significant … local governments in New York state dropped 95 percent in the third quarter compared to the same period last year …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020Due Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… Begins Complete Your ROA By Submit Your ROA By January 1, 2026* May 30, 2026 June 29, 2026 April 1, 2026 August 28, 2026 September 27, 2026 July 1, …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaLong Island Rail Road: On-Time Performance by the Numbers (2023)
In 2023, the LIRR carried 65.2 million riders, a reduction of 25.9 million from levels last reached before the COVID-19 pandemic in 2019, when ridership reached 91.1 million passengers.
https://www.osc.ny.gov/files/reports/pdf/report-9-2025.pdfFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… by writing checks to the two businesses he owned, 211 Medical, P.C. (“211 Medical”), and N.A.S. Management Co., Inc. ("N.A.S."). MELIN … expenses of 211 Medical and N.A.S. to the PFD’s debit card. MELIN embezzled more than $1.1 million by writing more …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… Martin Petschauer, between July 2008 and September 2015. "This arrest is a warning to those who might steal a deceased … pension system theft and hold accountable those who abuse this system." According to documents filed with the court … of the New York Metro Milk Marketing Area in approximately 1986. He passed away on July 9, 2008. At the time of …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… not always inspect facilities using radioactive materials or radiation equipment or check to ensure that they were licensed or registered, according to an audit released today by New … not always inspect facilities using radioactive materials or radiation equipment or check to ensure that they were …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysComptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… accused of pocketing taxpayer dollars intended for public services and capital improvements in New York City. A … agencies, exposed the theft of approximately $300,000 in public funds provided by New York State, the New York City … tool at our disposal to crack down on anyone abusing the public trust.” DOI Commissioner Mark G. Peters said, “This …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Brooklyn Man for Allegedly Pocketing over $23K in Deceased Mother's Pension Benefits
… million in ordered recoveries. My message is clear: If you try to get away with pension fraud, we will find you and … her with a reduced pension benefit, but allowed her to pass on pension payments to her daughter, Sandra Buie, at the … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-arrest-brooklyn-man-allegedly-pocketing-over-23kComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… approximately $650,000 in cash kickbacks and payments for personal expenses. Rapfogel admitted that between January … August 2013, while working with Cohen, Joseph Ross of the insurance company Century Coverage Corporation and others, he stole in excess of $1 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingDiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… Medicaid recipients with transportation services in Ulster County, were charged with stealing over $1.2 million … never provided, State Comptroller Thomas P. DiNapoli and Ulster County District Attorney Emmanuel C. Nneji announced today. Muhammad W. Khan, 40, was arraigned in Ulster County Court. His father, Mohammad A. Khan, 68, was …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidComptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… and Attorney General Eric T. Schneiderman announced the sentencing of former New York City Councilman Ruben Wills … pay nearly $33,000 in restitution and a $5,000 fine. The sentencing followed an eleven-day trial in July that resulted … race. Judge Ira Margulis presided over the trial and sentencing. Since 2011, Comptroller DiNapoli, through his …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges Over Alleged Theft of $78,000 in New York State Pension Benefits
… unsealing of a one count indictment before the Honorable Peter Lynch charging Terence Fitzpatrick, 43, a resident of … was arraigned on the indictment before County Court Judge Peter Lynch in Albany County Court, and entered a plea of not … unsealing of a one count indictment before the Honorable Peter Lynch charging Terence Fitzpatrick 43 a resident of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-over-alleged-theft-78000-new-yorkAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… General Jose Maldonado and First Deputy Attorney General Jennifer Levy. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonState Agencies Bulletin No. P-947
Revision to Bulletin P-946 Professional Leave Payment for Employees in PS&T
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-947.pdfList of Fiscal Stress Scores
List of 2023 Fiscal Stress Scores of Villages and Cities in NYS.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2023-munis-summary.xlsxList of Fiscal Stress Scores
List of 2023 Fiscal Stress Scores of Villages and Cities in NYS.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-summary.pdf