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Record of Activities (ROA) – Reporting Elected and Appointed Officials
… working days are reflected on the ROA. The official must sign the ROA attesting to its accuracy. Failure to complete … a New Record of Activities An ROA can be valid for up to eight years. If an official starts a new term and feels …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaComptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Albany Community Charter School – Resident … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… Berman, Garcia was elected to the position of Second Assistant Chief of the BMFD in or about April 2013. His … Department. Garcia was thereafter elected to different administrative and operational positions within the BMFD, … the embezzled proceeds to pay personal expenses. Garcia cover up his thefts by making material misstatements …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth the … tools." The NAF grant proceeds for the "A Better Me" project were deposited directly into the NFHA’s operating … conducted any presentations related to the "A Better Me" project. In addition, between October 2013 and June 2014, …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Police Superintendent Steven G. James announced that Karen Walsh, a 68-year-old Rochester woman, pleaded guilty to … been reported to the pension system. As part of the plea, Walsh was ordered to pay full restitution upfront. “Ms. Walsh tried to profit off of her mother’s death and defraud …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… and his three co-defendants — Ira Kurman, 54, of Hewlett, Roy Hoffmann, 53, of Woodmere, and Daniel Laniado, 44, of … Kurman had been the former Executive Director of ICDC; Roy Hoffmann had been hired by ICDC to serve as its …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… Insurance Fund, and self-insured political subdivisions of the State. Sections 151 and 50(5) of the Workers’ Compensation Law require that the Board and the Office of the New York State Comptroller ascertain the actual total …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31Assessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… Sections 50(5) and 151 of the Workers’ Compensation Law (WCL). We performed our audit pursuant to legislative mandates … 2015-16, and 2016-17 statements for the Self-Insurers (WCL Section 50(5)) assessment, resulting in a net … the Board’s actual costs to administer the provisions of WCL Section 50(5). Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… both occupational and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2)
To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s2.pdfSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems (2014-S-24)
To determine whether the Division of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available to continue pr
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s24.pdfProactive Cybersecurity Steps for Local Governments and Schools – Part 1
This webinar will walk through proactive steps that local government and school officials should take, and demonstrate how those steps can help thwart ransomware attacks at five key points during a typical ransomware attack.
https://www.osc.ny.gov/files/local-government/academy/pdf/proactive-cybersecurity-steps-part1-101123.pdfDiNapoli Report Highlights Where New Yorkers Work
… sales and related occupations, healthcare support, and food preparation and related serving occupations. The median … that of the second ranked occupation, retail salespersons. Regional findings include: Regional recovery in 2023 was … 2019 levels. Only New York City, Long Island, and the Hudson Valley had employment above 2019 levels in August …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… York City Retirement Systems, CalPERS and other U.S. and European investors. A full list of this year’s co-filers is …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingReporting Regulations 315.2 & 315.3
… (a) As used in this Part, the term employer shall mean the State, a participating employer, and any other unit … or agreeing to make contributions to the retirement system on behalf of its employees. (b) The term employee shall mean an individual performing services for the employer for …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153New York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in … percent), with the majority of those households located in New York City (63 percent of all State renter households). … 15 percent behind on rent payments at the end of June New York City not only houses the majority of the States …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOversight of Contract Expenditures of Bowery Residents’ Committee
… and chemically addicted homeless adults at their 200-bed Jack Ryan Residence (JRR) for the period from September 2010 …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… State Comptroller Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of Transportation and the Federal Railroad Administration to strengthen safety measures to prevent oil spills and other … inspections, but incidents such as the recent derailment in Ripley, N.Y. demonstrate that the risk of a disaster …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersComptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
A pair of siblings has pleaded guilty to stealing $90000 in Emergency Rental Assistance Program ERAP funds to which they were not entitled
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-funds