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State Agencies Bulletin No. P-543
4/87 Job Eval Reall & Incr in Geo Pay for PS&T Emp
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-543.pdfLegislative Travel and Per Diem Expenses – Assembly
Total Travel and Expenses Paid in Calendar Years 2018 through 2022.
https://www.osc.ny.gov/files/reports/excel/01-09-2023-assembly-travel-expenses.xlsxLegislative Travel and Per Diem Expenses – Senate
Total Travel and Expenses Paid in Calendar Years 2018 through 2022.
https://www.osc.ny.gov/files/reports/excel/01-09-2023-senate-travel-expenses.xlsxNew Roots Charter School - Lunch Operations (2019M-73)
Determine whether School officials provided school meals in a cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-roots-charter-73.pdfAmended Complaint for Wynn Resorts Lawsuit
Amended complaint in legal action against Wynn Resorts Board of Directors.
https://www.osc.ny.gov/files/press/pdf/wynn-complaint-amended-180323.pdfFinancial Outlook for the Metropolitan Transportation Authority - October 2018
The Metropolitan Transportation Authority is facing its greatest challenge in decades.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2019.pdfOpinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of … -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities) TAX LAW, … A town or village which receives a greater share of county sales tax revenues than that to which it is entitled is …
https://www.osc.ny.gov/legal-opinions/opinion-88-42DiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… Former Town of Potter Clerk Julie Brown was sentenced to six months in … and Yates County Sheriff Ronald Spike’s office. Brown, 49, of Penn Yan, stole cash payments made to the town for … resigned. She agreed to pay $26,729 in restitution as part of her plea agreement in March, of which she has already paid …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000Incarcerated and Death Matches
Our Office examined $14 billion in payments for more than 17 million in medical and other service charges the New York State Insurance Fund NYSIF made on beh
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesVillage of Penn Yan – Procurement (2024M-152)
… bidding. Request that the Village engineer inspect locations and measurements prior to procuring goods requiring …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Opinion 88-28
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- … publish official notices in any of three newspapers which are circulated in the town by subscription and on newsstands, but are not printed in the town. You describe each of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-28State Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… of Bethel, pleaded guilty before Judge Peter Feinberg in the Town of Rockland Justice Court to Offering a False Instrument for Filing in the Second Degree, in connection with a scheme to defraud the New York State and … of Bethel pleaded guilty before Judge Peter Feinberg in the Town of Rockland Justice Court to Offering a False …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… that could add costs of more than $1 billion in FY 2026, outside of the financial plan period. Even during the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… spending from FY 2019 to FY 2023 was at the Department of Education (DOE), partially fueled by pandemic relief funded … ($486 million), and expansions of preschool (i.e. UPK) and early childhood education (i.e. “3-K”) costs. These expansions were …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Former Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… today that Robert Garcia, the former president and chief of the Briarcliff Manor Fire Department ("BMFD"), was sentenced today by U.S. … Garcia was elected to the position of Second Assistant Chief of the BMFD in or about April 2013. His election to …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000DiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… of Georgia Ryan K. Buchanan and Inspector General for the Social Security Administration Gail S. Ennis today announced … and must pay back $459,050 in New York state pension and Social Security payments that were issued to her deceased … defendant took advantage of our state pension fund and the Social Security Administration but as a result of our joint …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsFormer Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… State Comptroller Thomas P. DiNapoli and Warren County District Attorney Jason Carusone announced today that … George Watershed Coalition, was sentenced today in Warren County court to 8-24 years in prison after a jury convicted … and organizations surrounding Lake George including Warren County, the towns of Queensbury and Bolton and the village of …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-stateExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 1,300,000 18,829,560 Payment to bond refunding escrow agent (37,284,144) (37,284,144) Transfers in 129,323 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care. The audit covered … from hospitals, MCOs reimburse the hospitals. The Centers for Medicare & Medicaid Services (CMS) defines outpatient …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-services