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Opinion 91-15
… inquire whether the village may require the developer to pay money in lieu of park land as a result of the request for … Whether the village may require the developer to pay money in lieu of park land as a result of the request for …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Administration of the CityFHEPS Program for Department of Social Services Homebase Clients
… to secure permanent housing. The audit covered the period from July 2021 through July 2025. About the Program New York City has long faced a lack … the homelessness crisis. According to the Coalition for the Homeless, the court-appointed independent monitor of …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… from Medicaid in 2011, it had an obligation under the law to return those funds within 60 days. Instead, Continuum … CONTINUUM erroneously submitted claims to Medicaid for payment due to a software error. In 2010, Continuum was … regulations, the Hospitals were entitled to receive as payment for services rendered to Medicaid managed-care …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… report, Chemical Dependency Program Payments to Selected Contractors in New York City (Report 2007-S-60). Background … was issued on May 6, 2010, reviewed the payments to two contractors; Palladia Inc, and the Queens Child Guidance … abuse. We audited $8.4 million in payments made to the two contractors, and found that neither contractor could provide …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… when an employee travels on official State business. In some instances, these expenses are reportable as employee … associated with meal allowances for day trips. However, in certain instances, the employee’s personal income tax … payment to enable the State to timely withhold the taxes. In cases where an agency does not timely report the taxable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… admitted today he faked prescriptions to steal $232,000 in a fraud that was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s … Davis, 63, the former owner of Davis Ethical Pharmacy in Rockville Centre, pleaded guilty to grand larceny in the … admitted today he faked prescriptions to steal $232000 in a fraud that was uncovered in two audits by State …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamOpinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), … (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… Comptroller Thomas P. DiNapoli today urging New York's leaders to take steps that can help protect and strengthen the state's finances. The full op-ed is below: New York State … $5.2 billion through July. New Gov. Kathy Hochul and state leaders should think strategically about how to use this …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesMilitary Service Credit
… P. DiNapoli If you are a veteran, or are currently serving in any of the branches of the United States military, you … Eligibility If you were honorably discharged from service in the United States Army, Navy, Air Force, Marine Corps or Coast Guard, or as a commissioned officer in the United States Public Health Service, you may be …
https://www.osc.ny.gov/retirement/publications/military-service-creditDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… Fiscal Reports (CFRs). For the three fiscal years ended June 30, 2013, DiNapoli’s auditors found $942,998 in reported … of waste, abuse and in some cases criminal conduct. As a result of these findings and at the request of DiNapoli, the … for preschool children with disabilities at least once by March 31, 2018. OSC has completed 71 audits of preschool …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesNew York’s Economy and Finances in the COVID-19 Era
… 6,320 11.2% Erie 255,861 21,860 9.3% Essex 8,875 758 9.3% Franklin 15,296 1,050 7.4% Fulton 15,655 1,063 7.3% Genesee …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Operational Advisory No. 28
… agencies should verify that the following is in place: SFS funds should have sufficient cash balance to make any …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeTown of Fort Covington - Justice Court Operations (2018M-234)
Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact.
https://www.osc.ny.gov/files/local-government/audits/pdf/fort-covington-jc.pdfDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… was charged with Grand Larceny in the 3rd degree, a class D felony. The investigation discovered that Robertson's … mother's account, failed to notify the State retirement fund of the pensioner's passing, and continued to …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemDiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on … Roy, 45, of Pine Bush, pleaded guilty before Orange County Court Judge Craig Stephen Brown, to Grand Larceny in the … is merely an allegation that a defendant has committed a violation of the criminal law, and it is not evidence of …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in … We also determined whether procurement officials at the agencies reviewed and used the ACE ratings prior to … To determine whether the Metropolitan Transportation Authority MTA is monitoring …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northDiNapoli: Audit Recommends Better Protections for Child Performers
… P. DiNapoli. State auditors found shortfalls with how work permits were given to children and employers, inadequate … temporary permits, 11,000 new annual permits, 4,500 annual permit renewals, and 3,500 permits not identified by type. … data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersDiNapoli: Monterey Fire Department President Arrested for Allegedly Stealing Funds from the Department
… New York State Comptroller Thomas P. DiNapoli, Schuyler County District Attorney Jeremy Hourihan and New York State Police Superintendent Steven G. James … betrayal. My thanks to District Attorney Hourihan and the New York State Police for their continued partnership and …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-monterey-fire-department-president-arrested-allegedly-stealing-funds-departmentState Health Department Should Improve Enforcement of Nursing Home Violations
… The state Department of Health (DOH) needs to fix problems and delays with how it … join the State Comptroller in urging the state Department of Health to take the swift and meaningful action needed to … careful scrutiny of several aspects of state Department of Health inspection and enforcement of nursing homes. We are …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsDiNapoli: New Yorkers’ Debt on the Rise
… average household debt in New York climbed to a new high of $53,830 at the end of 2021. While New Yorkers trail the national average debt … DiNapoli. “Households across the nation have record levels of debt, after a temporary decline at the onset of the … average household debt in New York climbed to a new high of $53830 at the end of 2021 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-rise