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DiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to … such as this where local officials are taking advantage of lax financial controls and helping themselves to the money … fees were not deposited. In August 2013, after learning of the Comptroller’s audit, the former bookkeeper remitted …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500DiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… in county funds. “Alexander McDougall abused his position to line his own pockets, betraying Erie County residents and … Office for their work in this ongoing investigation. While uncovering financial crimes tends to be an extensive … money during the examination period, cash was collected but not deposited. In most instances, the total amount of …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… developments supervised by Division of Housing and Community Renewal are provided safe and clean living … and supervised by the Division of Housing and Community Renewal (DHCR). Often, owners employ a managing … according to the property manager, included deposits of community room rental income. In addition to these deposits, …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellCOVID-19 Pandemic Small Business Recovery Grant Program
… to COVID19 Pandemic Small Business Recovery Grant Program Program eligibility requirements and whether ESD …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… with disabilities, has been sentenced to six months in prison and probation after repaying $650,000 in restitution. The Island Child Development Center (ICDC) … Child Development Center has been sentenced to six months in prison and probation after repaying $650000 in restitution …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialDiNapoli Releases Analysis of Revised Executive Budget
… (SFY) 2019-20 Executive Budget advances several measures to reduce the financial risks posed to New York by unpredictable tax revenues and federal funding, according to a report released today by State Comptroller Thomas P. … Year SFY 201920 Executive Budget advances several measures to reduce the financial risks posed to New York by …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetOpinion 92-47
… that the county's charter does not address these issues. Article 6 of the County Law (§300 et seq. ) contains … and expended only for those purposes authorized within article 6. As to whether the interest earned on the … E911 system costs, we note that there is no requirement in article 6 that interest earned be credited only to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-47XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are … and notes - This account includes receivables created by loan and note transactions reported by public benefit … Generally, the basis for recognizing an appropriated loan receivable is set forth in Section 40-a of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… this issue. More than thirty states have already put rules in place that allow public employers to set aside money today … and plugging the hole before we reach a crisis moment.” In state fiscal year (SFY) 2013-14, the state’s total … and SUNY paid $1.5 billion for retiree health insurance in SFY 2013-14, which is half of what is needed to fully fund …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… from shareholders, State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), … or against a candidate, or to influence the public for an election or referendum. They also asked the companies to … and similar organizations that financially support candidates and political causes that may not align with a …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… funding is received by New York State through grants for a range of purposes, including health care, … result in changes in particular funding streams, funding for Medicaid dwarfs all other major grants and revenues. … $50 billion in Medicaid grants providing reimbursement for New Yorkers’ health care. Additional health funding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsOtisco Fire District – Financial Activities (2025M-42)
… and supported and accurate financial reports were provided to the Board? Audit Period January 1, 2023 – February 4, 2025 … financial records and providing periodic financial reports to the Board. In order to ensure financial activities are properly managed, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… State agency creation and submission of these transactions in the SFS as “OP” transactions. For guidance on creation and … direct submission of purchase orders to OSC for review. In order to submit a purchase order to OSC for review, a contract transaction with an OP prefix must be created in the SFS to represent the purchase order. Use the OP prefix …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewComptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… State Comptroller Thomas P. DiNapoli , United States Attorney Richard S. Hartunian, New York State Attorney General Eric T. Schneiderman, and Andrew W. … former New York State Assemblymember WILLIAM SCARBOROUGH, age 69, of Queens, New York, has agreed to enter guilty pleas …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andOpinion 2000-5
… moneys originally raised and appropriated by a town for town highway snow and ice removal may not be paid into a … moneys originally raised and appropriated by a town for town highway snow and ice removal may be paid into a snow … funds. Moneys in the fund may be appropriated only: a. For the removal of snow and ice from the public thoroughfares …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Each agency must obtain authorization from the OSC Bureau of State Accounting Operations Cash Management Unit (BSAO … bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will … evaluate the request to determine if the establishment of the account is consistent with all relevant rules, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsOpinion 90-36
… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-50
… and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Governor Andrew M. Cuomo and Comptroller Thomas P. DiNapoli … Advisory Panel, which was initially proposed by the Governor during his 2018 State of the State address in … businesses, and help build a clean energy economy," Governor Cuomo said . "We look forward to this panel's …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelTown of Broadalbin - Records and Reports (2018M-63)
… bookkeeper’s work to ensure that all financial activity is accurately and completely accounted for. Develop a plan …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63