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Medicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… (2013-S-15) Department of Health: Improper Payments to a Dentist (2012-S-52) …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… the Office of the State Comptroller (OSC) will examine the contract package to ensure that these requirements are … Subject to certain exceptions, an assignment, amendment, renewal or extension of a procurement contract or any … awarded or approved by the comptroller, as applicable), renewal or extension of a procurement contract, or any other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actOpinion 92-49
… in the opinion. PARKS AND RECREATION - Recreational Trail (as constituting park facility) REFERENDUM - Permissive … (need for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to permissive referendum, or the town board, …
https://www.osc.ny.gov/legal-opinions/opinion-92-49DiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… to New York State Comptroller Thomas P. DiNapoli’s annual report on the MTA’s debt . If riders do not return faster … tax and internet sales taxes, then debt service could rise to $4.9 billion by 2031. 20% of total MTA revenue will … billion that has yet to be committed for projects that date as far back as the 2010 plan. Based on the pace of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… not always possible – we will follow the paper trail, find what was stolen, and do our absolute very best to recover … to entities such as the Dunkirk School District. In March 2025, school district officials observed irregularities in … forensic audit revealed that from April 2022 to January 2025 Woods allegedly stole over $120k in cash payments made …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityState Agencies Bulletin No. 2193
… on the SEFA Pledge and Payroll Deduction Authorization card, must be used as the Deduction Code. Authorization cards … SEFA Campaigns. Checks made out to SEFA will be accepted. Online Enrollment: Online enrollment can be utilized for … of the FCC Code, Payroll Deduction, Employee’s Department ID, Employee’s NYS EMPLID, and Name. Agencies must ensure the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2193-2024-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 2383
… on the SEFA Pledge and Payroll Deduction Authorization card, must be used as the Deduction Code. Authorization cards … SEFA Campaigns. Checks made out to SEFA will be accepted. Online Enrollment: Online enrollment can be utilized for … of the FCC Code, Payroll Deduction, Employee’s Department ID, Employee’s NYS EMPLID, and Name. Agencies must ensure the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2383-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 433
… The agency's labor relations representative must submit a letter to the Director of the Bureau of State Payroll … date of the decision and the ending date stated in the letter from the agency labor relations representative. A … the agency with a new W-4 and/or IT-2104, that reflects a change in the tax marital and/or withholding statuses or a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesOpinion 90-19
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-90-19DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… discovered following an investigation by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused … use, fuel that was meant for official public business and paid for by taxpayers," DiNapoli said. "Thanks to my … Mr. Williams' alleged acts have been brought to light and he will be held accountable." …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesAnnual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect … Year End 2/28/2022. See fiscal year end dates and annual financial report filing deadlines for all counties, cities, … requests can be submitted by the CFO in the Annual Financial Reporting application or in a letter signed by the …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesDiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… global cybersecurity company Crowdstrike Holdings Inc. The suit filed against Crowdstrike, its chief executive officer … plaintiff, we look to hold company leadership accountable for misleading investors. Moreover, this action may present opportunities for corporate governance reforms to strengthen the company …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitRensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… Former Delhi Village Clerk Michele Barnes pleaded guilty on Thursday after pocketing $4,788 in public funds for her … Former Delhi Village Clerk Michele Barnes pleaded guilty on Thursday after pocketing $4788 in public funds for her …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfSweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… report - pdf] Audit Objective Determine if the Board and District officials properly managed District finances by ensuring budget estimates, unrestricted fund balance and reserve fund balances were reasonable and the District accurately compensated employees. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… Town of Essex in Essex County. The District is governed by an elected five-member Board of Fire Commissioners. The … the Board did not ensure that claims were supported by adequate documentation. The Treasurer also did not prepare … should not approve payments unless they are supported by appropriate documentation. Require the Treasurer to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Olean City School District – Financial Management (2016M-210)
… 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which operates four … Key Findings Appropriated fund balance was not needed in the annual budgets for the past three years because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210