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Hamburg Recreation Worker Sentenced to Jail and Probation for Stealing $156K
… of Hamburg’s recreation attendant was sentenced today to three months of weekends in jail and five years of … money from village fees, then altered public records to conceal her crime, according to State Comptroller Thomas P. DiNapoli and Erie County … of Hamburgs recreation attendant was sentenced today to three months of weekends in jail and five years of …
https://www.osc.ny.gov/press/releases/2019/03/hamburg-recreation-worker-sentenced-jail-and-probation-stealing-156kDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… DiNapoli said, "I thank District Attorney Brooks Baker and Sheriff James Allard for bringing Mr. Harrian to justice and … Steuben County District Attorney Baker and Steuben County Sheriff Allard. An earlier State Comptroller’s audit found …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageDiNapoli and Rice Halt Pension Scam
… New York State Comptroller Thomas P. DiNapoli and Nassau County District Attorney Kathleen Rice today announced the guilty plea of … in illegal pension payments from the New York State and Local Police and Fire Retirement System. “This is an … State Comptroller DiNapoli and Nassau County District Attorney Kathleen Rice today …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamNew York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… found that Mahtani and Melwani jointly purchased a condo in Brooklyn for $1.6 million in 2018. In February 2021, … to OTDA claiming that Melwani was Mahtani’s tenant for the condo and further claimed that Melwani owed Mahtani back rent …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateOpinion 90-21
… the preparation of claims for audit and for retention of audited claims in a town of the second class which has not … Law, §119(1) further provides that when a claim has been audited by the town board, the town clerk must file the claim … addition, the town clerk must prepare an abstract of the audited claims directed to the town supervisor authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 88-38
… in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE … from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. We have … from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. In our …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 95-23
… officer's statement to be based on his or her review of documentary evidence relating to the claim. Such documentary evidence must still be sufficient for the officer … internal controls and procedures identifying the type of documentary evidence that is appropriate for a town officer …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 94-5
… 499 NYS2d 675; Schulz v State, 148 Misc 2d 677, 561 NYS2d 377 app dsmd 175 AD2d 356, 572 NYS2d 434, lv den 78 NY2d 862, …
https://www.osc.ny.gov/legal-opinions/opinion-94-52022 Women’s History Month Celebration
… Gap Report In March 2022, Comptroller DiNapoli released an analysis on the pay gap still facing full-time working women … highlight this unfair pay disparity in the workforce. My analysis shows our country still has a long way to go in …
https://www.osc.ny.gov/events/2022-womens-history-monthXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… State Finance Law requires that moneys received by a state officer in his official capacity shall be deposited into a … State Finance Law requires that moneys received by a state officer in his official capacity shall be deposited into a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsXI-A.4 Procurement Card Use – XI-A. Purchasing
This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card PCard and requirements for online agencies when a purchase order PO is used in conjunction with a PCard
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useXI-A.1.A Separation of Duties – XI-A. Purchasing
… ideally be done by different employees or subunits of an organization. For example, one employee at an agency may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesXII.9.D Refunds Owed to the State – XII. Expenditures
… of these options. Cancel the check Process a credit memo voucher Obtain a check from the vendor Obtain a check from a … appropriate process below to either process a credit memo voucher, obtain a check from the vendor, or obtain a check … process outlined in Chapter VII, Section 3 – AP Adjustment Voucher Overview of this Guide. The Division of the Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… (ECC) gave more than $100,000 in raises and bonuses to senior officials without proper approval, according to an … 2010 through February 2015, college officials created 10 senior executive positions with annual salaries averaging … also made questionable compensation payments to two senior executives totaling $77,000 and increased the salaries …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit … To assess the extent of implementation of the eight recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Recipients Who Are Eligible for Medicare (Report 2021-S-16 ). About the Program DOH administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… included in our initial audit report, Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Report 2021-S-11 ). About the Program The Department of Health (DOH) administers the … included in our initial audit report Medicaid Program Maximizing Drug Rebates Under the Federal Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followState Agencies Bulletin No. 2091
… plans. Background Pursuant to IRS Regulations, Section 403(b): The regular annual contribution amount will increase … are affected: Deduction Code Narrative Description 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2258
The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by the PBANYS in the Agency Police Services Unit APSU Bargaining Unit 31
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2258-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseState Agencies Bulletin No. 2185
… plans. Background: Pursuant to IRS Regulations, Section 403(b): The regular annual contribution amount will increase … are affected: Deduction Code Narrative Description 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda