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Life Changes: Membership in a Nutshell
… and nearly 3,000 employers, NYSLRS is one of the largest public retirement systems in the nation. The New York State … projection based on information provided by our automated records. The information in your member annual statement is … for most Tier 1, 2, 3 and 4 members. Estimates for Divorce Proceedings If you are in the process of a divorce, …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellDiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… Having no heat or hot water is a hazard that is supposed to be addressed in 24 … winter when they complain that they have no heat or hot water.” City code requires landlords to provide heat from Oct. 1 to May 31 – the “Heat Season” – and hot water 24 hours a day. Tenant complaints about lack of …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… and New York City (5 percent) leading the way. Upstate, only the Capital District had a growth rate that matched the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… Lake Ariel, Pennsylvania, was arraigned in Nassau County District Court. “Thanks to our joint efforts with law … health care rip-offs. I thank Acting Nassau County District Attorney Madeline Singas’ office and the Department … health insurance to some state and local government and school district employees and their families. The state …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… Thomas P. DiNapoli and Richmond County District Attorney Michael E. McMahon announced that Dennis Mosesman and Elsie … “Thanks to my staff in partnership with District Attorney Michael E. McMahon and the New York City Police Department, … Thomas P DiNapoli and Richmond County District Attorney Michael E McMahon announced that Dennis Mosesman and Elsie …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsDiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… Department of Labor (DOL) does not investigate overtime complaints by nurses in a consistent or timely basis, … Department of Labor needs to do a better job investigating complaints from nurses about working overtime to keep … 2015 and May 23, 2017, DOL closed 186 cases regarding 540 complaints. Auditors found DOL lacked effective policies and …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the district, State … checks and balances. I thank District Attorney Carnright for bringing Mr. Denardo to justice and helping us recoup the … to the district. "I thank the Comptroller and his staff for their diligent work on this case," District Attorney …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftContract Advisory No. 6
… ID. Please note the required procedures differ based on the status of the contract, whether payments were issued …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractFinancial Oversight of the Advantage After School Program
… and incorrectly implies that random selection is the only valid sampling method. OCFS also states that the audit …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… to properly or quickly investigate others. Tenants whose complaints were mishandled may have been left to face … It is encouraging that the agency is taking steps to address the issues raised by this audit.” DHR’s Housing … DHR’s complicated and poorly managed intake system for housing discrimination complaints resulted in lost, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… sales tax collections, excluding all cities, increased only 0.5 percent for the first six months of 2015, with many …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringDiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… initially accused of defrauding the district of $20,755 by laundering payments through a relative, who had a cleaning … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… A former justice court clerk pleaded guilty to petit larceny after a joint … Department found she misappropriated more than $10,000 in court fees, said State Comptroller Thomas P. DiNapoli. Lisa … for her actions after she pleaded guilty in Canton Town Court on Wednesday. DiNapoli’s office and a Sheriff’s …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… David M. Hoovler announced that on Thursday, October 30, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, … in the Town of New Windsor Justice Court on November 5, 2025. DiNapoli said , “These defendants allegedly … David M Hoovler announced that on Thursday October 30 2025 Rohail Raja age 45 and his wife Sharma Alam age 45 both …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsAdministration of Tenant Complaints
… Purpose To determine whether New York State Homes and Community Renewal’s Office of Rent Administration addresses tenant complaints in a … and December 31, 2012. Background New York State Homes and Community Renewal consists of all the State’s housing and … To determine whether New York State Homes and Community Renewals Office of Rent Administration …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsOpinion 90-8
… it is a State statute which in terms and in effect applies only to one city. Therefore, it appears that the exception … words "shall not be changed, modified or amended" refer only to the future adoption of local laws. Further, Insurance …
https://www.osc.ny.gov/legal-opinions/opinion-90-8DiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… date and first-contact date for 25. But auditors found only 12 of those had reliable information to measure …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsAccounts Receivable Collections
… receivable cases totaling $2.3 million that remained closed when they should have been reopened and reassigned because new charges were incurred on …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collections