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State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… situation the authority – and the state and city – face in dealing with upcoming fiscal challenges. The plan … the use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be … this, the plan still relies on an average of $1.8 billion in one-time funds used annually through 2025, clouding a …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of Victor, West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andTown of Mamakating – Records and Reports (2015M-164)
… 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 … $5.7 million. Key Findings Interfund advances reported in the annual financial report as of December 31, 2014 … general and highway funds continued to be reported in the town-wide funds. While the 2014 annual financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Locust Valley Water District – Budgeting (2013M-179)
… Background The Locust Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by an elected … The District supplies drinking water to 7,500 customers in the Hamlet of Locust Valley, the Village of Lattingtown, …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Opinion 2003-6
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) … -- Financing (raising costs for town police department in town that includes village with its own police department) …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6DiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… public duty by allegedly scheming to steal over $120,000 in public money he was sworn to safeguard,” said DiNapoli . … funds to entities such as the Dunkirk School District. In March 2025, school district officials observed irregularities in payments and that Woods deposited non-school tax payments, …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityState Comptroller DiNapoli Releases Audits
… reported costs, that did not comply with the requirements in the Fiscal Manual, Cost Manual, and contract, including: $1,234,488 in personal service costs, $925,932 in other than personal service costs, and $216,042 in …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsOpinion 97-23
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY -- Membership (simultaneous membership in ambulance corps) VOLUNTEER FIREFIGHTERS -- Eligibility …
https://www.osc.ny.gov/legal-opinions/opinion-97-23DiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… “Instead of helping small businesses grow and thrive in her community, Shults allegedly helped herself to $440,351 … State Police Superintendent James for their partnership in rooting out the misuse of public funds.” “The Montgomery … Bureau of Criminal Investigation for their diligence in conducting this investigation, which led to the arrest of …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberNursing Home Surveillance
… of fines and other enforcement actions, are effective in improving the quality of care and safety in nursing homes. This audit covers the period January 1, … Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. Division …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… provide full-day Special Class and full-day Special Class in an Integrated Setting preschool special education services … the 2013-14 school year, TLC served about 138 students. In addition to the cost-based programs, TLC operated two … June 30, 2014, TLC reported approximately $12.9 million in reimbursable costs for the SED cost-based programs. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System (NYBEAS). Typically, organizations that participate in NYSHIP (e.g., State agency, local government, and school … Administrators (HBA) that process eligibility transactions in NYBEAS. Civil Service sends CVS Health daily files of …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleOversight of Afterschool and Summer Youth Employment Contracts
… 14 and 24 with paid summer employment for up to six weeks in July and August. Its Comprehensive Afterschool System … and sports/recreation activities when school is not in session. According to Department contracts, Ridgewood, a … policies and contracts and identifying at least $87,733 in inappropriate expenditures. We found 168 of the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsState Comptroller DiNapoli Releases Audits
… automated wait list (AWL) and approved by DHCR. However, in most cases, neither DHCR nor the development maintained … required to confirm that tenants were selected in the order they appeared on the wait list. One development … on the overpayments identified, DOL assessed $217,290 in monetary penalties to 137 claimants. As the result of the …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Physician (Follow-Up) (2017-F-2) An initial audit issued in September 2015 found significant issues with medical … taken to implement each of the four recommendations made in the initial audit pending the results of the … Health (DOH): Medicaid Program: Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended in the most prudent and economical manner. The board and …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… The significant revenue and expenditure projections in the city’s 2023-24 proposed budget are reasonable. … other matters should be reviewed by the mayor and council. In addition, city officials did not implement all of the recommendations in the previous review letter when preparing the 2023-24 …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… account the compensation of the rest of their workforces. In response to the agreements, the Fund withdrew its … with the companies. "We've seen a growing disparity in corporate income in the United States for years, with CEO pay rising …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payDiNapoli: Former Cape Vincent Ambulance Squad Chief Arrested for Allegedly Stealing Over $157,000 for Himself and Others
… 55, of Three Mile Bay, was charged with grand larceny in the second degree, and one count of falsifying business … CVAS is a paid, non-profit ambulance service that operates in Jefferson County and receives funding from multiple sources including local municipalities. In addition to working at CVAS, Call also worked for the …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-former-cape-vincent-ambulance-squad-chief-arrested-allegedly-stealing-over-157000-himselfOpinion 2000-2
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (expenditure by … and facilities to promote progress and scholarship in the humanities and the arts within the village. In addition, it may, by local law, further provide for the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2