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President of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… personal items including; landscaping for their home, car and insurance payments for their vehicles, flowers and … program-related items: landscaping for his home ($18,936), car and insurance payments for his vehicles (two Mercedes …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… and accountability according to an audit released today by State Comptroller Thomas P. DiNapoli. "Too often … and accountability according to an audit released today …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… and inclusive health and other benefits, and employee resource groups. The Comptroller also asks the companies to … Best Buy agreed to prohibit donations from its employee resource groups to a specific list of six LGBTQIA+ causes. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… failed to adequately monitor project approvals or results, according to audits issued today by New York State … counties failed to adequately monitor project approvals or results according to audits issued today by New York State …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … bid and when written or verbal quotes should be obtained for purchases not required to be bid. Town officials review … these policies annually to ensure they provide guidance for officials and employees to follow when bidding is not …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planBrooklyn Man Pleads Guilty in Check Theft Scheme
… Galker pleaded guilty to one count of Grand Larceny in the Third Degree following an indictment that accused him of stealing checks totaling $31,149 from mailboxes in Brooklyn and using a false identity to cash them. His … of Unclaimed Funds. “Mr. Galker stole from Brooklynites in need of help,” DiNapoli said. “Thanks to my office’s …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… Will property (such as buildings, land, vehicles and equipment) need to be acquired, constructed or reconstructed? … may result in cost savings, such as lower maintenance or energy costs for replacement equipment, or revenue generation from user fees. Legal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsOversight of Public Water Systems
… water systems to ensure water is suitable for people to drink. Our audit covered the period January 1, 2014 to March …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsLong-Term Care Ombudsman Program
… who live in LTC facilities, such as nursing homes, assisted living, and board and care homes. According to NYSOFA, there … investigating, and resolving complaints made by or on behalf of residents in a timely manner; establishing …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programCity of Lockport – Budget Review (B23-1-7)
… review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer … These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, 2025, … Prepare bank reconciliations. File the Department’s calendar year 2023 annual report on revenues and expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Middlesex Fire District – Procurement (2025M-135)
… to compete. The Secretary/Treasurer (Treasurer) is the District’s chief fiscal officer and is responsible for disbursing District funds. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135City of Mechanicville – Separation Payments (2025M-59)
… Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When an employee leaves city employment (e.g., by resignation or retirement), the employee may be entitled to receive separation payments … as unused sick leave or vacation time) while employed with the municipality. A city may also establish “retirement …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59State Comptroller DiNapoli Releases Municipal Audits
… the 142 disbursements totaling $142,200 they reviewed were for proper purposes and adequately supported. However, the … approve or authorize anyone to approve billing adjustments for water and sewer bills nor did they require adjustments to … officials did not properly monitor and account for 66% of the 76 fixed assets auditors examined, including …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsWrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
Did the Wrights Corners Fire Company Inc Company Treasurer Treasurer maintain complete financial records in a timely manner
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andSubway Wait Assessment
… performance indicators. The MTA’s 2017 and 2018 calendar year Mission Statement and Performance Indicator reports list … based on customer traffic, OP did not include key subway stations such as Penn Station, 59th Street-Columbus Circle, … Based on our review, only one train service line, Number 4, calculated WA on more than 25 percent of scheduled stops …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… between two or more parties to provide an intangible service such as banking services, repairs and maintenance, … or network or internet security; third party warranty service; quality assurance services; system usability … Integration Systems integration design; system analysis service; system installation service. 51088 Non-Classified IT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceContract Submission System (CSS)
… authorities must use the Contract Submission System (CSS) to securely submit contracts and contract amendments for … Law). If you already have an online account Login to CSS by entering your User ID and password If you need an online account To establish a Primary Authorizer account and/or manage …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssAccounts Payable Advisory No. 25
… invoice number, invoice description, and comments fields of a voucher. Examples of confidential information include: Social Security numbers; … for individuals; Non-business telephone numbers; Dates of birth; Medical information; and Other information …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-information