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DiNapoli: Read Fine Print on Gift Cards this Holiday Season
… often a very popular purchase," DiNapoli said. "Last year, my office received nearly $15 million from unused gift cards. … office is currently holding more than $15 billion in unclaimed funds from uncashed checks, bank accounts, stocks and more. To find out if you are owed money, visit www.osc.state.ny.us . …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonTown of Lockport – Fuel Inventory (2025M-54)
… Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law. For more information on …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54DiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… transportation service company today pleaded guilty to grand larceny in the first degree for stealing over $1.1 … Ulster County Court before Judge Brian Rounds. He faces up to 15 years in prison and will pay $1.1 million in restitution. Sentencing …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealingDiNapoli: Former Pennellville Fire Chief Pleads Guilty
… Fireman’s Association (VFA) former Fire Chief Duane Royal pleaded guilty Wednesday to petit larceny for stealing … of the New York State Police, we were able to hold Mr. Royal accountable and obtain full restitution for the fire … have when agencies work together on the public's behalf.” Royal, 55, admitted gassing up at the VFA pump and using his …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… released by State Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County … service and $18,229 in restitution, which he paid. Rodriguez pleaded guilty in April to scheming to defraud in the first degree, a class E felony. “Mr. Rodriguez took advantage of lax supervision to scam taxpayers …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianUnified Court System Bulletin No. UCS-319
… Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency … Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service … retro payments made to individuals who have filed for Social Security benefits to the Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseLicensing and Monitoring of Proprietary Schools (Follow-Up)
… six recommendations included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report … for overseeing these proprietary schools, including licensing and monitoring to ensure that their overall … that schools have sufficient resources prior to initial licensing, and whether the Bureau was adequately monitoring …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followDivision of Housing and Community Renewal Bulletin No. DH-105
… Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … RRSU employees. Employees promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be … 04/01/2020. Eligibility Criteria This provision applies to any eligible RRSU employee who is promoted to another RRSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37City of Yonkers – Budget Review (B26-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ (City) financial condition in the current and future years. … Office of the State Comptroller, as Fiscal Agent for the City, determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers City financial condition in the current and …
https://www.osc.ny.gov/local-government/audits/city/2026/07/03/city-yonkers-budget-review-b26-6-6Opinion 88-65
… §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow … for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee therefor. This is in reply to your letter which asks our opinion as to whom a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Oversight of Public Water Systems
… is providing effective oversight of the State’s public water systems to ensure water is suitable for people to drink. Our audit covered the … Protection Agency (EPA) established the public water system (PWS) supervision program under the authority of … is providing effective oversight of the States public water systems to ensure water is suitable for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsAssertive Community Treatment Program
… Purpose To determine whether the Office of Mental Health (Office) is … overseeing the Assertive Community Treatment (ACT) program to ensure that ACT provider teams are complying with … To determine whether the Office of Mental Health Office is …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programMedicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… Purpose To determine if the owner of a Medicaid eye care provider and the owner’s associates inappropriately enrolled as Medicaid … violations and questionable practices connected to the owner of a Medicaid eye care provider (Provider) and … To determine if the owner of a Medicaid eye care provider and the owners …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andState Agencies Bulletin No. 1128
… Purpose To inform agencies that “days worked” will be reduced and reported to the Employees’ Retirement System in accordance with the … To inform agencies that days worked will be reduced and reported to the Employees Retirement System in accordance with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesDiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… chief and a fire commissioner pleaded guilty Tuesday evening to official misconduct following their March arrests … Thomas P. DiNapoli said. Gutierrez pleaded guilty Tuesday evening to official misconduct and petit larceny, plus a two … chief and a fire commissioner pleaded guilty Tuesday evening to official misconduct following their March arrests …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeOpinion 98-18
… subdivision thereof engaged in providing emergency medical care and the transportation of sick or injured persons by … of such fees or charges, it is necessary to examine the home rule powers of local governments. In this regard, we note that fire districts are not granted home rule authority under Article 9 of the State Constitution …
https://www.osc.ny.gov/legal-opinions/opinion-98-18DiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… the city’s Office of Technology and Innovation acts on my office’s recommendations to help ensure the AI being used …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsIncentives for Non-Profit Service Providers’ Recruiting and Retention Efforts
… Objective To determine whether the Office for People With Developmental Disabilities (OPWDD) … to recruit and retain direct support professionals. The audit covered various workforce stabilization initiatives … such as federal and State, administered by OPWDD during the period from April 2021 through March 2025, as well as …
https://www.osc.ny.gov/state-agencies/audits/2026/07/16/incentives-non-profit-service-providers-recruiting-and-retention-effortsTown of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have … except where allowed by law. Implement control procedures to adequately oversee the Supervisor’s financial duties. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Horseheads – Financial Management (2015M-211)
… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately … capital assets. Key Recommendations Adopt structurally sound budgets that include realistic estimates of revenues, …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211