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Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… monitored and accounted for the capital improvement project. Audit Results Established the capital project budget for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital project, and … monitored and accounted for the capital improvement project …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District … Lisa Stone was sentenced to five years probation and ordered …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsTown of Stratford – Supervisor’s Records (2013M-11)
… audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … governs the Town. The Town’s budgeted expenditures for the 2012 fiscal year totaled approximately $405,000 for the general fund and $580,000 for the highway fund which …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Brooklyn Man for Allegedly Pocketing over $23K in Deceased Mother's Pension Benefits
… the Third Degree, a class D felony. Jimmie Buie is alleged to have stolen over $23,000 in pension benefits issued by the New York State and Local Employees Retirement System to his deceased mother, Sandra Buie, between May 2011 and …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-arrest-brooklyn-man-allegedly-pocketing-over-23kDiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… Alexander McDougall today pleaded guilty to felony counts of grand larceny and offering a false instrument for filing … and Erie County Sheriff John C. Garcia announced. “Instead of safeguarding public money, Alexander McDougall abused his … position in the Clerk’s Office to steal a significant sum of money from the residents of Erie County. In addition to …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… was sentenced yesterday for a scheme that allowed her to steal over $48,000 in WCHA funds, New York State … the New York State Police announced. Hoffman was sentenced to serve five years’ probation. The sentencing of Hoffman's … mother, Katherine (Katie) Pais, who pleaded guilty to aiding in and concealing the scheme, was adjourned to June …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overOpinion 92-51
… proposed expenditures outlined in your letter. As is the case with IDA members and officers, there is no statutory …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Park Accessibility for People With Disabilities (Follow-Up)
… included in our initial audit report, Park Accessibility for People With Disabilities (Report 2021-N-7) . About the … spaces, and recreational amenities; build a park system for present and future generations; and care for parks and public spaces. Parks maintains about 30,000 …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… established an online Open Data Website ( Open Data ) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. Publishable State data should include … its publishable State data, along with a proposed schedule for making the data available on Open Data. Established in …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… New York State Comptroller Thomas P. DiNapoli today announced that United States Steel Corporation has … dollars in politics,” DiNapoli said. “U. S. Steel is to be commended for agreeing to voluntarily disclose its … made when our first chairman, Judge Elbert Gary, wrote what is generally considered the first-ever code of ethical …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… illustrates how undisclosed corporate political activity can backfire and harm a company’s reputation, create …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… property, mortgage recording and sales and use taxes), to businesses to encourage various types of economic and community development. In return for financial assistance, project owners who receive IDA …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteOpinion 91-34
… by vendor) -- Contracts Requiring Bidding (printing of election materials) -- Professional Services (printing of … from competitive bidding as a professional service. The county, however, may require the bidders to demonstrate that … State Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Recommendations Regarding the Draft Report on the Establishment of a Public Power Model for the Operation of the Long Island Power Authority (LIPA)
Section 83-n of the Legislative Law established the Legislative Commission on the Future of the Long Island Power Authority (LIPA).
https://www.osc.ny.gov/files/reports/pdf/recommendations-for-lipa-draft-report.pdfReal Property Portfolio
… property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State. The … economies across New York State through the efficient use of loans, grants, tax credits, real estate development, …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioSocial Security Adjustment – Article 14 Benefits
… will be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually collecting a benefit from Social Security. The primary Social Security benefit is the part of your Social Security …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentOpinion 92-23
… hearing requirements, may enter into a lease to permit a mobile communications company to use a portion of real … governed by a separate board of commissioners, to permit a mobile communications company to lease property owned by the … the conduct of the company's business. You state that the mobile communications company, which has a license from the …
https://www.osc.ny.gov/legal-opinions/opinion-92-23United Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … ended June 30, 2014. Background United is a Brooklyn, New York for-profit organization authorized by SED to operate, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manual