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Division of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfDiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… remediation must occur. "By working hand-in-hand with local government officials, my office can help turn … of these agreements continue to pay long-term dividends for residents of the North Country." The Oil Spill Fund, which is administered by DiNapoli's office in coordination with the …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… which carries a maximum sentence of five years in prison; one count of mail fraud, which carries a maximum sentence of 20 years in prison; and one count of making a false statement, which carries a maximum sentence of five years in prison. The maximum potential sentences are prescribed by …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleState Agencies Bulletin No. 1049
… PayServ has the following Reason codes which may be used for affected employees that are to remain on the payroll or … Reasgn In Lateral movement in the same title and grade for movements within a payroll agency or between payroll … Lv Reinstatement from any type of Leave of Absence. For additional information or questions regarding which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservDiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… and the double-digit declines in the earlier months of the pandemic (April-June). “The COVID-19 pandemic … compared to January 2020. The New York State Department of Taxation and Finance reconciles sales tax collections at the end of each calendar quarter to reflect final reported sales …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentComptroller DiNapoli Releases State Audits
… of Children and Family Services, Youth Facility Chargeback Rates to Localities (Follow-up) (2013-F-28) An initial audit … report issued in March 2012, examined whether chargeback rates used by the Office of Children and Family Services … found that OCFS calculates juvenile facility chargeback rates correctly. However, OCFS has been deficient in revising …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and … the Audit Area Operating a fire company in accordance with its Certificate and providing adequate financial … 1 the Board could not operate the Company in accordance with its Certificate. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98American Academy of Pediatrics, District II
… Unit, we examined select payments the Department of Health (Department) made to the American Academy of Pediatrics, District II (AAP) under contract C028275.After … Key Findings To date, we found that the Executive Director of AAP falsely certified and submitted to the Department 16 …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiState Comptroller DiNapoli Releases Municipal and School Audits
… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … for purchasing did not advertise in the district’s official newspaper, as required by law, for nine CIP … remedial actions were planned or enacted. Because there is no information on the lead levels of the 98 water outlets …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Amsterdam – Budget Review (Montgomery County) City … the board did not properly monitor the performance of businesses receiving financial benefits. Town of Dix – Justice Court Operations (Schuyler County) The …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… today visited Ridgewood Savings Bank, in Clinton Hill, Brooklyn and Spring Bank, in the South Bronx, to highlight the importance of Banking Development Districts … that will help them serve residents and businesses in Brooklyn and the Bronx." "Access to affordable and consumer …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesOpinion 88-29
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … mayor would not have a prohibited conflict of interest in a purchase of real property from the village industrial … of interest would arise if the mayor of a village, in his private capacity, purchases a parcel of land from the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) TOWNS … Whether in the proposed formation of a joint fire district containing a village located within …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Medicaid Program – Managed Long Term Care Premium Rate Setting
… (MCOs) provided the Department of Health (Department) with complete and accurate Medicaid cost information and … on Medicaid Managed Care Operating Reports (MMCORs), along with other detailed financial information. MLTC premium rates … the MMCOR form itself does not provide a means for MCOs with unique corporate payment structures to properly report …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingAmazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… of the company’s annual shareholders’ meeting on May 26, 2021. The statement calls on shareholders to vote for the … advance of the companys annual shareholders meeting on May 26 2021 …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusionDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… Thomas P. DiNapoli said today. “When consumers shop for groceries or buy gas or even mulch, they expect the … it can add up and consumers may end up paying more for everyday items,” DiNapoli said. “Our audit found that … process for doing so. None of the counties completed all the required testing of weighing and measuring devices or …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersState Agencies Bulletin No. 1576
… (PEF). Affected Employees Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, Recreation and Historic Preservation in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1576-april-2017-public-employees-federation-pef-longevity-payment-long-termXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… complete or arrange for completing the contract should the original contractor default. In the event of a contractor … record in the SFS will continue to be identified by the original NYS Contract # and will continue to reference the defaulted (original) contractor, not the surety vendor. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversNY-Sun Incentive Program
… Purpose To determine whether the New York State Energy Research and … In 2014, NY-Sun received a commitment of $1 billion to stimulate the marketplace for solar energy in New York. NY-Sun aims to add more than three gigawatts (3 billion watts) of solar … To determine whether the New York State Energy Research and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programDiNapoli Releases Year-End and April Cash Reports
… $1 billion, or 17 percent lower, than comparable receipts a year ago, but $86.8 million higher than the projections … the federal government. The report is now accessible in Excel and Adobe PDF formats. Since becoming Comptroller, … are easily accessible on his transparency website called Open Book New York …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reports