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Opinion 94-3
… in the opinion. STATE COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) … STREETS AND HIGHWAYS -- Improvements (financing expenses for street improvements against abutting owners); (necessity … improvement of a private road pursuant to Town Law, §200 when it is proposed that the improvement will be financed by …
https://www.osc.ny.gov/legal-opinions/opinion-94-3DiNapoli Releases Report on 30-Day State Budget Amendments
… a new Dedicated Infrastructure Investment Fund (DIIF), advanced by the Executive to allocate certain financial … on certain economic projections and actual tax collection results to date, the revised revenue projections may be …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… former clerk of the town of Rosendale justice court will make full restitution after admitting to stealing nearly $6,000 in cash from bail collections. The … in Saugerties Town Court on March 4. Harper was sentenced to three years’ probation and ordered to pay full …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsDiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… $1,711 in cash from the non-profit’s Annual Fourth of July festival that was earmarked for the city’s Business … $1711 in cash from the nonprofits Annual Fourth of July Festival …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthState Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… more collaborative style. Her State of the State message today continued her thoughtful, common-sense approach to … I’ve seen in these last four months and from what I heard today from her State of the State, I’m confident Governor … more collaborative style Her State of the State message today continued her thoughtful commonsense approach to …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… State Comptroller Thomas P. DiNapoli, Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. Quattrone today announced … expenses,” DiNapoli said. “Thanks to our partnership with Chautauqua County District Attorney Schmidt and Sheriff …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… released Oct. 17. Passwords, to be released Oct. 24. Phishing, to be released Oct. 31. In addition to the new … Comptroller’s website, as are several other webinars and a wide variety of user-friendly publications designed to be …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… billion executive budget for FY 2022 and its financial plan for FY 2022–FY 2025 reflect a drastically improved … health benefits trust of $1.6 billion. “The financial plan reflects just how critical the economic recovery is to … the budget gaps. “Despite historic federal relief, the plan would still leave the city with significant budget gaps …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of Jennifer Colucci, 41, of … the government in the second degree and was arraigned today in Beekman Town Court before Judge Robert … New York State Comptroller Thomas P DiNapoli today announced the arrest of Jennifer Colucci 41 of Hopewell …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… Ulster County District Attorney David J. Clegg and the New York State Police today announced the arrest of former Ulster County BOCES instructor of … Sciacca, a retired Westchester County Police Officer, for allegedly swindling the New York State and Local … Comptroller DiNapoli announced the arrest of former Ulster County BOCES instructor of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… statements for the State of New York are prepared in conformity with generally accepted accounting principles … The procedures listed below have been developed in order to ensure a smooth transition when implementing a … issues involved as well as what information is required in order to comply. As part of the accounting issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway was … the State Comptroller’s office, officials from the town of Perry, former board members and employees of Perry Emergency Ambulance,” said Wyoming County Sheriff … Former Town of Perry Ambulance Service Business Manager Darcy J Conaway was …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementNational School Lunch, Breakfast Programs – Federal Funding and New York
… $538 million for NSLP and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department of Education … $ 569.7 Note: Numbers may not add due to rounding Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – NYC Department of Education Average Breakfasts and Lunches …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsTransformation of the MTA
… readiness) with each function’s leadership, and then Town Hall meetings were held with staff to inform them of the …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… if improper Medicaid payments were made on behalf of recipients with multiple Client Identification Numbers … 2014 to March 31, 2019. About the Program The Department of Health (Department) uses two methods to pay for Medicaid … monthly premiums and the MCOs arrange for the provision of health care services for Medicaid recipients and reimburse …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsHomeless Outreach Program at the Long Island Rail Road
… oversight and monitoring controls over its homeless outreach services contract, and whether the LIRR has met its … Services for the UnderServed (SUS) to provide homeless outreach services (Contract). The Contract was for a period … As part of its Contract, SUS is responsible for performing outreach services by carrying out regular visits to the LIRR …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadSpencerport Central School District – Employee Benefits (2025M-65)
… a portion of their earned but unused leave time when the employee retires or otherwise leaves district employment. … as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in … days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65DiNapoli Releases Report on Local Roads
… Local governments across New York State spent $2 billion on road maintenance, repairs and upgrades in local fiscal year (FY) 2020, a decline of 7% since 2010 when adjusted for inflation, according to a … Local governments across New York State spent $2 billion on road maintenance repairs and upgrades in local fiscal year FY …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsNYS Common Retirement Fund Reports Estimated First Quarter Results
… funds in the nation and it remains well-positioned to weather the up and downs of the markets. Retirees’ and …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
New York City facing significant uncertainty in its economic and financial outlook should develop a comprehensive plan to lay out its options before resorting to longterm borrowing to fund operations according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-finances