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State Comptroller DiNapoli Announces Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following municipal audits have been issued. Procurement … comparisons to benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of … spent approximately $2.4 million more for electricity than the benchmark rate used by auditors. Bainbridge Fire District …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… View Lodge near Zion National Park; $1,620 at a cigar store; and $369 at Victoria's Secret. Although the former …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Town of … Town of Taylor and the West Hempstead Water District . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… the transportation supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials also did not … gaps. However, the district incurred operating surpluses in all five years auditors reviewed. Appropriating fund …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … “Through our Operation Integrity partnership with Attorney General Schneiderman, our investigation expanded to … who count on their pension for a secure retirement,” said Attorney General Schneiderman. “Comptroller DiNapoli and I …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionFranklin Square Union Free School District – Website Transparency (2025M-93)
… financial and administrative information to the public in a transparent manner by making information easily … related corrective action plans (CAP) addressing findings in the management letters for fiscal years ending June 30, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Richburg-Wirt Fire District – Board Oversight (2025M-73)
… a procurement policy and a code of ethics. Use reserve funds in a transparent manner and could not support that …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73DiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Monroe County District Attorney Sandra Doorley and New York State Police Superintendent Steven G. James announced the … Rochester woman for allegedly stealing $12,973 in state pension payments sent to her deceased mother. The …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsOpinion 89-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … FINES AND PENALTIES -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, … §190.60: A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 93-12
… (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district … education who accompanies the board member in attending a conference, even if board member has provided advance payment … education who accompanies the board member in attending a conference. You state that the board member would pay to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in … charge. She was arraigned on the indictment before Supreme Court Justice Roger McDonough in Albany County Court and entered a plea of not guilty. Cizik was remanded to …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… State Comptroller Thomas P. DiNapoli, Franklin County District Attorney Elizabeth Crawford, and New York … community and get away with it. My thanks to Franklin County District Attorney Crawford and Superintendent James … Comptroller DiNapoli Franklin County District Attorney Elizabeth Crawford and NYS Police …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionComptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… announced the sentencing of Linda Miller 58 of Englewood NJ to six months in jail and five years of probation for the …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newDiNapoli: NYC Health + Hospitals Struggles With Temporary Staffing Costs
A new report released today by State Comptroller Thomas P DiNapoli found the COVID19 pandemic exacerbated preexisting staffing pressures particularly a shortage of staff nurses in NYC Health + Hospitals H+H facilities leading to an increased reliance on temporary nurses and higher staff
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-health-hospitals-struggles-temporary-staffing-costsComptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… charging Linda Miller 57 a resident of Englewood NJ with grand larceny in the second degree a class C felony …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-overState Agencies Bulletin No. 2117
… ends. AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … the AC230 will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal is processed in SFS. If the employee is due a portion of the reversed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsNYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… we are seeking a full accounting of what they are doing to stop these abhorrent behaviors and what it’s costing the …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discriminationState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… Office and the New York State Police revealed that from April 1, 2009 to Aug. 31, 2019, she falsely claimed credit …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelV.2 Governance – V. Chart of Accounts (COA) Governance
… authority over budget, resource plans, scope, schedule and major deployment issues, and receives input from … – Transactional No Yes See Note Project – ID No No Best practice is to allow SFS to autogenerate Project – Category …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governancePatient Safety Center Activities and Handling of Revenues
… was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a medical error introduced during … through a formal resolution process, which may culminate in stipulated settlement agreements (Orders) with violators, … imposed against facilities or individuals found to be in violation of certain sections of law are allocated to a …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenues