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DiNapoli: Former Hannibal Fire Chief and Father Arrested
… and the New York State Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for allegedly … all for personal gain. I applaud the diligent work of our members and our partners at the State Comptroller’s … these bad actors accountable and bringing a measure of justice for the victims.” Chris Emmons had previously …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Guilford – Budgeting … realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the town’s fund balance …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… York State Comptroller Thomas P. DiNapoli announced today on behalf of the joint state, local and federal investigating … Witzenburg said, “This operation is a perfect example of what can be accomplished through interagency cooperation. The … sought and received payments for rides that never happened and billed multiple times for rides that did occur. …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemePublic Health – 2023 Financial Condition Report
… restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2023, nearly 9.4 million individuals or … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following audits were issued: Town of Preble – Non-Payroll Disbursements (Cortland County) The … board and supervisor did not provide adequate oversight of non-payroll disbursements. As a result, there is an … In addition, the board could improve its annual audit of the supervisor’s records and reports. Town of Greig – …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… DiNapoli said. “Thanks to my ongoing partnership with District Attorney Czajka and the New York State Police, … allowed to work remotely from North Carolina since 2015 with an annual salary topping $100,000. From 2017 to 2019, … travel for herself. Thorne paid this credit card bill with rescue squad funds. She never presented these expenses …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadComptroller DiNapoli Releases School Audits
… Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt … of the potential consequences of unauthorized access. Indian River Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Scarborough Fire District – Board Oversight (2025M-117)
… Did the Scarborough Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial operations? Audit Period January … and forward to October 31, 2025, to review the timeliness of required Annual Financial Report (AFR) submissions, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Physical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) … agents for management services, which must be approved in writing by HPD. The managing agents of Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… Repayment agreements are agreements between the State and a municipality, public … by the state, and the terms of the repayment agreements are detailed in the appropriation language for the state … York State Contract IDs must begin with an “F” prefix and are created in the Customer Contracts Module. An …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… award was made to the lowest responsive and responsible bidder in accordance with the stated method of award. If … all awarded items or lots must meet this requirement. • No bidder, who otherwise would have been the low bidder, was disqualified or withdrew. • No bid, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentState Comptroller DiNapoli Releases Audits
… of Public Protection Grant Programs (Follow-Up) (2021-F-21) An audit released in April 2020 found that the Division … (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0Public Health – 2022 Financial Condition Report
… Total Medicaid Spending Reaches Record High of Nearly $84 billion, an 11 Percent Increase State Medicaid … have also prevented the State from implementing a portion of Medicaid savings actions enacted in 2020. Enhanced federal … spending is further influenced by the continued deferral of certain Medicaid payments with a State share total of $1.7 …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… DiNapoli said. “The relief funds are temporary, so it is critical that local communities make changes, including … last year but jumped in score this year with Addison going from 53.8 to 61.7 and South Dayton going from 47.5 to …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… an accounts receivable balance in the Modified Accrual Ledger and can be viewed by running the … the accounts receivable balance in the Modified Accrual Ledger. Whenever these codes are used, BSE contacts BSAO for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceXIX.4 Suballocations – XIX. Project Costing (PCIP)
… another Interunit budget transfer journal to allocate the funds for the project to the supporting agency(s). The PCIP … be part of the project budget journal sub-allocating the funds. If the sub-allocated project work is for the same …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsState Comptroller DiNapoli Releases Municipal Audits
… fund balance policy, which limits transparency. City of Little Falls – Financial Condition (Herkimer County) The …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsCity of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … Did City of Ithaca City officials maintain complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through … County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346