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Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York, William F. Sweeney, … announced the unsealing today of an indictment charging JAMES SPINA, JEFFREY SPINA, ANDREA GROSSMAN, and KIMBERLY … and federally-funded Medicare out of more than $80 million. Thanks to the coordinated efforts of federal and …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… Election form (unless we tell you otherwise, as in the case of disability retirement) by the end of the month in …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionOpinion 95-21
… board "shall" call a public hearing ( id .). In either case, if the town board, after the public hearing, determines …
https://www.osc.ny.gov/legal-opinions/opinion-95-21DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… Treasurer Sally Dieter for allegedly stealing $22,000 in cash by pocketing fundraising proceeds and writing … numerous checks to herself. Dieter, 40, was arraigned in Almond town court charged with grand larceny in the third … located in Allegany County, and worked with local law enforcement to determine the extent of the fraud. Dieter …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… your retirement benefit paid. You can choose from several pension payment options, all of which will provide you with a … payable during your lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower … benefit to provide for a possible payment to a designated beneficiary after your death. Most members can estimate their …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… funds and must pay back $459,050 in New York state pension and Social Security payments that were issued to her … DiNapoli said. “The defendant took advantage of our state pension fund and the Social Security Administration but as a … she will pay $264,699 in restitution to the state pension system and $194,351 to the SSA. The defendant’s …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsOversight of Chemical Dependence Residential Services (Follow-Up)
… and recovery programs providing services for over 680,000 New Yorkers each year, including inpatient and residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… Comptroller DiNapoli’s Office, Dutchess County D.A. William Grady and the New York State Police. “While people … personal lifestyle. I thank Dutchess County D.A. William Grady and the State Police for partnering with us …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherCity of Newburgh – Budget Review (B20-6-12)
… the significant revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… requirements, exceed available appropriations or, in the case of reimbursement to officers and employees in travel …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsTown of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located … not accounted for and additional moneys missing. We were unable to determine if this was the case or quantify …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. … 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 73,088,574 8,690,746 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… arrested today for allegedly stealing more than $50,000 in pension benefits meant for his deceased sister-in-law, New … DiNapoli said. “I will continue to safeguard the pension system and partner with law enforcement across the … at the time of her death in January 2019 her monthly pension payments of $1,341.78 should have ended. Instead, the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… of the Vernon Center Fire Department was arrested for allegedly stealing more than $300,000 from the … of trust to divert money meant to protect his community for his own financial benefit,” DiNapoli said. “I thank … District Attorney Carville and the New York State Police for their partnership in this investigation.” “I want to …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 93-5
… Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; … is for the benefit of the public (see Looney v Hughes , 26 NY 514; McKinney's Statutes, §172). Based on these general …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 91-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. STREETS AND HIGHWAYS -- Discontinuance of (county conveyance to other than owners of abutting lands) …
https://www.osc.ny.gov/legal-opinions/opinion-91-49State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… today announced the indictment of CINDY TAPPE, 57, for orchestrating an approximately $3.5 million 6-year fraud … her position as the Director of Finance and Administration for NYU’s Metropolitan Center for Research on Equity and Transformation of Schools (the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mOpinion 89-60
… employee from disclosing confidential information acquired by him or her in the course of his or her official duties or …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 89-59
… water rates in an amount which would be sufficient to pay the cost of both maintenance and operation and debt …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 89-42
… authorize registration of a security "in the name of a county, city, town, village, school district or other …
https://www.osc.ny.gov/legal-opinions/opinion-89-42