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Opinion 94-31
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … AD2d 62, 611 NYS2d 962 lv den October 25, 1994). There is no "plain and clear" statutory, constitutional or common law … the year for the cash value thereof (see 1979 Opns St Comp No. 79-401, unreported). As to whether there is a "statutory …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Opinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was … of the unit. You ask whether the county's practice is proper or whether the moneys should be held and … Whether the countys practice is proper or whether the moneys should …
https://www.osc.ny.gov/legal-opinions/opinion-88-63DiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… Her husband was a New York State employee, and the family was enrolled in NYSHIP. As a medical office manager, … providers. In those instances, the employee or family member receives any allowable reimbursement by check … innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planComptroller DiNapoli & A.G. Schneiderman Announce Sentence of Brooklyn Man for Stealing Over $22K in Deceased Mother's Pension Benefit
… today the sentencing of Jimmie Buie, a Brooklyn resident, for stealing over $22,000 in pension benefits issued by the New York State and Local Employees Retirement System to his deceased mother, Sandra Buie, between May 2011 and … Attempted Grand Larceny in the Third Degree and sentenced to 1 ½ to 3 years in state prison by the Honorable Elizabeth …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-ag-schneiderman-announce-sentence-brooklyn-man-stealing-over-22k-deceasedCollection of Fines Related to Tenant Complaints (Follow-Up)
… Objective To assess the extent of implementation of the six … in our initial audit report, Collection of Fines Related to Tenant Complaints (Report 2018-S-58 ). About the Program … To assess the extent of implementation of the six … in our initial audit report Collection of Fines Related to Tenant Complaints 2018S58 …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… The executive director of special education provider IncludED … for life from providing special education services for the state. "Today’s guilty plea shows that those who rip off … Vance. "Instead of providing these young children with the special education services they needed, the defendant …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… investigation. As a result of his conviction, Volkmann is required to leave public office. “Instead of upholding the … conviction has been removed from office. Volkmann, 57, of Stuyvesant, served as a Chief of Police for the town of … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… Fitzpatrick announced today that three employees of the Syracuse City School District’s after-school Twilight Program … DeCarlo and Murray were supposed to help the students of Syracuse graduate from high school,” DiNapoli said. “Instead, … not reflect on the hardworking dedicated teachers of the Syracuse City School District,” said Onondaga County District …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… New York State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police announced that Barbara Henry, the Village of Chatham’s former clerk-treasurer, has pleaded guilty to … Comptroller DiNapoli Columbia County District Attorney Czajka and the State Police …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… system by lying about the hours she worked. Now she must face the consequences of her actions,” DiNapoli said. “I am … Gabriel to justice.” New York State Police Superintendent Kevin P. Bruen said, “This arrest demonstrates the hard work …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudDiNapoli: Former Medical Office Manager Pleads Guilty to Defrauding New York State Health Insurance Plan
… New York State Comptroller Thomas P. DiNapoli and Ulster County … Manhattan, has pleaded guilty to defrauding the New York State Insurance Plan (NYSHIP) out of more than $12,000 by … Valley White Collar Crime Task Force, and the New York State Police. “Ms. Bradshaw thought she could game New York …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-former-medical-office-manager-pleads-guilty-defrauding-new-york-state-health-insurance-planDiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… the alleged theft of more than $121,000 in state pension checks that were sent to her deceased grandmother, New York … the state pension system was not informed of her death and checks continued to be sent. When the Comptroller’s office … The investigation revealed that Roberts had deposited 66 checks into her own bank account and had apparently forged …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… requirements in the Statewide Financial System (SFS) is provided for intergovernmental agreements subject to OSC … a state agency and another governmental entity that is not a state agency and has a separate legal existence … political subdivision of the State, another state, etc.) is a contract and, as such, must receive OSC approval under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… at their annual meetings last year. "Since the Supreme Court's landmark decision in Citizens United was handed down … spending a top shareholder priority. Since the 2010 Supreme Court ruling in the Citizens United case, which …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… New York state has appropriated $1.71 billion through State Fiscal year (SFY) 2025 to help … RTA changed the age of criminal responsibility as an adult from 16- to 18-years-old. The law was phased in over … for RTA included $160 million for capital expenses and $1.55 billion in local aid. Of the $160 million in capital …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawCity of Newburgh – Budget Review (B24-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9DiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… County medical transportation company today was sentenced to serve three to nine years in state prison and pay restitution of $766,600 for stealing more than $700,000 from New York state’s … County medical transportation company today was sentenced to serve three to nine years in state prison and pay …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000DiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Christine Callanan and New York State Police Superintendent Steven G. James announced that … County District Attorney’s Office for their diligent work on this case.” DiNapoli’s office and the New York State …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract Expenditures of … To assess the extent of implementation of the nine recommendations included in our initial audit report New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… of voting shareholders supported the New York State Common Retirement Fund’s request that H&R Block disclose its … Inc. Limited Brands About the New York State Common Retirement Fund The $180.7 billion New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spending