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Opinion 94-29
… petition is dismissed; and (2) support proceedings where the corporation counsel or county attorney represents … section 8022(b), by virtue of section 1102(d) of the CPLR. Where an indigent spouse is being represented by a municipal … twenty-two of the county law, or is represented by a legal aid society or a federally-funded legal services …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Henrietta FD – Audit Follow-Up (2021M-27-F)
… Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire Commissioners … not comply with General Municipal Law financial filing and audit requirements. For seven consecutive years, an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022. The audit determined that City officials … assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… and audited to comply with statutory requirements. Mandated annual audits of the District’s financial or length … since 2019. The Secretary-Treasurer had not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Truxton Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Woodbourne Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Plainville Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fTioga Fire District – Audit Follow-Up (2022M-170-F)
… Review The purpose of our review was to assess the Tioga Fire District’s (District) progress, as of January 2026, in … implementing our recommendations in the audit report Tioga Fire District – Board Oversight (2022M-170), released in … training. Had Board members attended the mandatory fire district commissioners’ training, they would have better …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/truxton-fire-district-2022-123-f.pdfTioga Fire District – Audit Follow-Up (2022M-170-F)
The purpose of our review was to assess the Tioga Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Tioga Fire District – Board Oversight (2022M-170), released in January 2023.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/tioga-fire-district-2022-170-f.pdfSee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… out if they are owed some of the state’s $12.5 billion in unclaimed funds at events across the state in February, State … out if they are owed money. New Yorkers may also check for unclaimed funds at www.osc.state.ny.us or by calling toll … Click here to read a fact sheet about the Office of Unclaimed Funds. Date Event Location County Capital Region …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsDiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers
… of Health’s eMedNY billing system paid providers for weeks of service, when only days of care had been given.” In …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-careNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
New York State public and charter schools with a combined student population of nearly 27 million reported more than 32000 violent and disruptive incidents in the 201718 school year SY including assaults bomb threats and sexual offenses
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… passed away in 2019. Richard Gaines Jr., 51, of Daytona Beach, Florida, was arraigned today before Judge Geoffrey … according to the charges, the defendant’s father, a Long Beach resident, was the sole account holder of a bank account …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherComptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… and more than $6 million in restitution. Cizik was arrested in August 2014 by agents of the Polk County …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionComptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… Justice Kelly Donovan. The prosecutors were assisted by Investigations Bureau Investigator Joel Cordone and … was conducted with the Comptroller's Division of Investigations and the Division of Local Government and … at 1-888-672-4555, by filing a complaint online at investigations@osc.state.ny.us, or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… Justice Kelly Donovan. The prosecutors were assisted by Investigations Bureau Investigator Joel Cordone and … was conducted with the Comptroller's Division of Investigations and the Division of Local Government and … at 1-888-672-4555, by filing a complaint online at: investigations@osc.state.ny.us, or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentencedDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… in Tompkins County State and local income taxes and real estate taxes represent the categories with the highest levels … the Alternative Minimum Tax (AMT) and the federal estate tax. Both of these taxes currently have bigger impacts … 15.6 percent of AMT payments and 9.4 percent of federal estate tax payments nationwide. While taxpayers at all income …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… Purpose To determine the implementation status of the four recommendations made in our initial audit … To determine the implementation status of four recommendations made in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitation