Search
DiNapoli: Former Dannemora Official Charged With Falsifying Time Sheets Attempting to Beef Up Retirement Benefits for Some Correction Officers
… “These charges demonstrate that public servants who are dishonest in their positions will be held accountable for their actions,” James said. “The victims in this case are the people of New York who entrusted these two … continues and all impacted COs’ retirement applications are under review. The charges filed in this case are merely …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-former-dannemora-official-charged-falsifying-time-sheets-attempting-beef-retirement-benefitsMiddletown Employee Charged With Theft
… M. Hoovler and the New York State Police announced the arrest of Thomas McKelevey, 70, of Middletown for allegedly … individuals willing to engage in fraudulent acts. This arrest should serve as a reminder that those who carry out … M Hoovler and the New York State Police announced the arrest of Thomas McKelevey 70 of Middletown for allegedly …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on Thursday, April 14, 2022, Valerie White, 58, of Middletown, pled guilty in Orange County Court to Grand … to hold you accountable. I thank Orange County District Attorney Hoovler for his continued partnership and steadfast …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… BOCES instructor of Criminal Justice, Anthony Sciacca, a retired Westchester County Police Officer, for allegedly swindling the New York State … BOCES instructor of Criminal Justice Anthony Sciacca a retired Westchester County Police Officer for allegedly swindling the New York State and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial … Did the City of Mechanicville City Mayor and officials provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… New York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund) has committed an … investment managers who want to do business with the state pension fund,”said DiNapoli. “The recent $1.2 billion … New York State Comptroller Thomas P DiNapoli announced today that the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… disclosure resulted in subsequent attention in the press. Since the U.S. Supreme Court’s Citizens United ruling …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingTown of Schroeppel – Cash Disbursements (2014M-296)
… The Board did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting … audit the Comptroller’s records or have an independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Opinion 2002-5
… Law, article 49; Agriculture and Markets Law, article 25-aaa). A reserve fund is a device that permits a local …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… supported and independently reviewed. The claims auditor duties were not well defined and, because the claims auditor was also the Information Technology (IT) Coordinator … The Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Warwick Valley Central School District - Professional Services (2019M-139)
… not seek competition for professional services from four of the 12 professional service providers reviewed. These … be sure it sets forth the expectations for the procurement of professional services. Ensure that the procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Letchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Kings Park Central School District - Procurement of Professional Services (2020M-22)
… to the law and District policy when procuring professional services. Key Finding District officials did not periodically seek competition for services from five professional service providers who were … Comply with the District’s procurement of goods and services policy (procurement policy) when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesEdmeston Central School District - Fund Balance (2020M-1)
… statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance was added back … statutory limit by approximately $680,500 or 6 percentage points. Key Recommendations Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund balance was added back … limit by approximately $1.3 million or 6 percentage points. Key Recommendations Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Cuba-Rushford Central School District - Financial Management (2020M-7)
… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key Findings The … claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and rejected claims were not resubmitted for 1,280 eligible services totaling $25,004. Had these services been …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109