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Opinion 90-54
… Retirement Systems constitute marital property subject to the equitable distribution provisions of the Domestic … 361, the Retirement System is mandated to pay the benefit due on a Tier I or II member to the widow or widower, … and 607 require the Retirement System to pay the benefit due on a Tier III or IV member to the eligible beneficiary …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 92-36
… E911 system in less than the entire county. That section states that "(a)ny such surcharge shall have uniform …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 91-31
… exists in any county or the vicinity thereof and the New York State Commissioner of Health so certifies to the health … generally prohibits persons owning or having custody of a dog within the county from permitting a dog not actively …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Crown Point Central School District - Claims Auditing (2018M-76)
Crown Point Central School District Claims Auditing 2018M76
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76City of Long Beach – Budget Review (B7-15-14)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year … are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Comptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
New York State Comptroller Thomas DiNapoli and Manhattan District Attorney Alvin L Bragg Jr today announced the guilty plea of CINDY TAPPE 57 for orchestrating an approximately $35 million 6year fraud relating to two New York University NYU programs
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudOpinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23State Agencies Bulletin No. 1413
… deduction transactions using new deduction code 555. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a weekly file. Agency update access is not available for … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1413-new-deduction-code-555-council-82-voluntary-insuranceOpinion 90-50
… Have power, upon the request of a municipality, to perform for and at the expense of such municipality, any work of … transportation deems it practicable to perform such work for such municipality in connection with the performance of … who is authorized to receive and accept the same for the purposes of this subdivision, a sum equal to such …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Town of Sand Lake – Justice Court (2015M-121)
… of receipt. … The purpose of our audit was to evaluate the Courts financial operations for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … to special education students, resulting in one district of residence being overbilled by more than $161,000 in the … not obtain the required residency documentation for 52 out of 55 students in our audit sample. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Barker – Justice Court Operations (2016M-422)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … collected. Both the Justice and the clerk have the ability to modify or delete adjudication information in the Court's … and surcharges collected. Prevent unauthorized changes to the adjudications by electronically signing the case …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Southside Academy Charter School - Enrollment and Billing (2019M-70)
… and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Opinion 97-6
… including the prohibition on the use of surcharge money to pay for the costs of housing system equipment (L 1996, ch …
https://www.osc.ny.gov/legal-opinions/opinion-97-6State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canisteo-Greenwood Central School District , … , Sodus Central School District , St. Lawrence-Lewis Board of Cooperative Educational Services , Vertus Charter School , … and the Whitesville Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… their treatment programs, according to an audit issued by State Comptroller Thomas P. DiNapoli. Auditors found … This audit is part of a broader initiative by the State Comptroller's office to look at opioid use across New …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationOpinion 95-19
… York Trust Co. v Portland Ry. Co. , 197 App Div 422, 189 NYS 346; see also Zachary v R.H. Macy & Co., Inc , 31 NY2d … 606, 268 NYS2d 564; cf . Cherey v City of Long Beach , 282 NY 382 at 390). Accordingly, it is our opinion that a city …
https://www.osc.ny.gov/legal-opinions/opinion-95-19State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … budgeting practices made it appear that the town needed to both raise taxes and use fund balance to close projected budget gaps. However, the general fund …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… 2025 Understanding the Program In accordance with New York State Insurance Law (Insurance Law), FFI tax proceeds are … imposed on the premiums of fire insurance policies written by certain out-of-state insurers against loss or damage by … individual. As a result, two fire companies received more money than their pro-rata share ($1,322 and $61, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… his guilty plea, he must repay the almost half-a-million dollars that he acquired illegally. Hoffman also agreed to … said. “Safeguarding the integrity of the pension system is an essential duty of the State Comptroller. This sentence … payments while earning a final full-time salary of $112,000 with Nassau Community College. Hoffman was repeatedly …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentenced