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DiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Executive Director Jan Hoffman was sentenced yesterday for a scheme that allowed her to steal over $48,000 in WCHA … S. Mills, the HUD Inspector General, and the State Police for partnering with my office to hold them accountable for their crimes.” “The defendants took advantage of their …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… young children did not receive services or faced delays in care. The audit recommended the New York State Department … plan: Nearly 51% or about 48,000 children did not receive all types of the therapeutic services to which they were … to a report from DOH, from July 2017 to June 2020, Black and Hispanic children were less likely to be referred …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesOpinion 88-26
… Law authorizes a town to provide an existing building to house the State Police or to finance the construction of a … authority in the Executive Law for providing a building to house the State Police, we note that General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 98-4
… in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in connection with … to municipalities in this State. Accordingly, for purposes of this opinion, we will discuss only State … is no official so empowered, to an official responsible for the payment of bills upon audit of the appropriate …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 91-30
… board member who is employed as a sales representative for a corporation which holds State and county contracts and … board member who is employed as a sales representative for a corporation which holds State and county contracts … or stockholder (General Municipal Law, §800[3],[c],[d]). For this purpose, a "contract" includes any express or …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 95-28
… or other officer of the local government, and not required for immediate expenditure, in obligations of the United … letter of credit issued by a FHLB, offered as security for a financial institution's promise to pay the town under … of credit, the issuing bank must honor a draft or demand for payment that complies with the conditions specified in …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 94-13
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) FIRE PROTECTION AND PREVENTION -- … Disability Benefits (procedure to terminate for engaging in prohibited employment) GENERAL MUNICIPAL LAW, §207-a(6): …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 88-24
… -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL … with the town where she and her husband are reimbursed for expenses incurred in maintaining a private pond on their … reimbursed costs include use of a tractor and compensation for the spouse's labor. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Opinion 92-30
… against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with not-for-profit agencies) GENERAL MUNICIPAL LAW, §§801, 802(1)(f), … governing board who also serves on the board of a not-for-profit agency does not have a prohibited interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-30DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… revenues and savings from the lower cost of services for asylum seekers,” DiNapoli said. “Employment and tax … This is exemplified by the surplus amount used each year for prepayments, which has declined from $6.1 billion in FY … the budget in coming years. DiNapoli’s report notes that for the fifth year in a row, the city collected over $3.5 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growDiNapoli Finds Slow Property Tax Growth for Local Governments
… enactment of the 2011 tax cap law, which limits tax levy increases to the lesser of 2 percent or the rate of … maintenance and capital purchases or cut public services. For example, between FYE 2009 and 2013, counties reduced … which reimburses qualifying homeowners for property tax increases in communities that don’t exceed their tax cap, …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… start beginning in January, to bring in $15 billion for the MTA’s 2020-2024 capital program. The MTA also anticipated $14 billion in federal funds for its 2025-2029 capital program. Ongoing efforts by the … difficult choices such as service cuts or fare and toll increases beyond what is already planned. For example, …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… the Sustainable Investment Program. The low emissions index is one of the key pieces of the program's multi-pronged … created and allocated $2 billion to a low emissions index, one of the key pieces of the program's multi-pronged … investment risk posed by climate change. The low emissions index is internally managed by the Fund and is modeled on one …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsDiNapoli: Central New York Economy Slowly Improving
… are gaining strength. Moving forward, it will be vital for local economic development strategies to build upon the … Central New York among the more affordable places to live. For example, less than 30 percent of homeowners spend more … The manufacturing sector in the region has been shrinking for decades, with employment falling from 58,000 to 30,000 …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingOpinion 91-13*
… REAL PROPERTY -- Leases (as constituting indebtedness for purposes of the Constitution and Local Finance Law); (as … of Participation (as constituting indebtedness for purposes of the Constitution and Local Finance Law) … future generations; and (ii) another type of debt, such as salary under employment contracts and routine purchase orders …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Management of Unexpected Delays and Events During Winter 2017-18
… service.” The OSC Office of the State Deputy Comptroller for the City of New York issued a report in March 2018 … deteriorated in December 2017 and January 2018. For example, in January 2018, on-time performance was 83.9 … scheduled train service. The LIRR did not have a plan for 5 of the 11 events sampled. Of the remaining six events …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Military Service Credit
… eligible to purchase credit toward your retirement benefit for your military service. Because service credit is a factor … There are different sections of the law that allow credit for military service. The cost of the credit depends on which … to pay for this credit, provided they did not receive full salary from a participating employer and are otherwise …
https://www.osc.ny.gov/retirement/members/military-service-creditState Comptroller DiNapoli Releases Municipal & School Audits
… IT contingency plan. Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two former board members and two … in violation of the district’s AUP. Internet browsing increases the likelihood that users will be exposed to …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsLicensing and Monitoring of Proprietary Schools
… monitoring schools and utilizing its database to look for warning flags of future closings. The audit covers the … criteria. Within the Department, the Bureau is responsible for overseeing these proprietary schools, including licensing … a Second Language schools – operating in New York State. For both initial (two-year) and renewal (four-year) license …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOpinion 88-44
… engineering firm with which the town has contracted for services has a prohibited conflict of interest in the … engineering firm with which the town has contracted for services has a prohibited conflict of interest in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-44