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Annual Financial Report
… County, City, Town, Village [pdf] Fire Districts [pdf] School Districts [pdf] Accounting Bulletins Annual Report … their respective funds in the financial statements. Fire District Questionnaire Fire districts will be required to …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… the New York State Police today announced the indictment of former Chatham Rescue Squad Business Manager Sara Thorne, of Forest City, North Carolina, for allegedly stealing more than $17,000 from the … for those payments. Investigators found Thorne cashed out a combined 160 hours of leave in 2019 without board …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadVillage Official Heading to Prison for Stealing More Than $100,000
… the now-dissolved village of Altmar in Oswego County, was sentenced to 2 to 6 years in state prison after pleading guilty to stealing $117,000 in public …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000DiNapoli: Former Hannibal Fire Chief and Father Arrested
… New York State Comptroller Thomas P. DiNapoli, Oswego County District Attorney Anthony J. DiMartino, Jr., and the … DiNapoli the Oswego County District Attorney and the NYS Police today announced the arrest of former Hannibal Fire …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… County BOCES criminal justice instructor Anthony Sciacca, a retired Westchester County Police Officer. Sciacca … (SED). “The defendant allegedly submitted forged documents to scam the New York state retirement system,” DiNapoli said. … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleUnified Court System Bulletin No. UCS-301
… group legal service benefits are considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2021 Form W-2 … and Compliance mailbox. … Unified Court System Bulletin No UCS301 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Authority, a government-funded apartment complex for low-income senior citizens and people with disabilities, from … purchases, and to fund her and her family’s personal cell phone expenses. She also submitted over $1,000 in additional …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… County District Attorney James Ritts, and Ontario County Sheriff David Cirencione announced today. The defendant, Jill Havens, who served in the Citizens Hose Company in Shortsville, was charged with … Sheriff and The State Comptroller’s Office for their hard work and collaboration in this matter.” “The Ontario County …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… New York State Comptroller and the New York State Police my office secured felony convictions against Stephen B. … state pension payments via direct deposit into a joint checking account he shared with the defendants. Stephen … name on the paper checks and deposited them into a joint checking account shared by her, Stephen, and the deceased. …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsDiNapoli Announces State Contract & Payment Actions for May 2014
… than 2,700 payments valued at more than $10 million due to fraud, waste or other improprieties. As the state’s chief … on his commitment to added transparency via his Open Book New York website. Highlights for May 2014: Major Contracts … $554.8 million with Skanska-Kiewit-Ecco III JV, to replace the Kosciuszko Bridge in New York City. $52.2 million …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014New York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… 415 students. The New York City Department of Education (DoE) refers students to NYCCD based on clinical evaluations … NYCCD reports to SED on its annual CFRs. SED reimburses DoE for a portion of its payments to NYCCD based on statutory …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualOversight of Student Immunization in Schools
… 2016. Background SED provides guidelines to assist schools in developing policies to prevent and prepare for outbreaks … counties have high exemption rates, most notably Yates and Montgomery counties, where 5 to 10 percent of the students … The higher exemption rates put schools in Montgomery County (at 89 percent) and Yates County (at 86 percent) well …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsDiNapoli Announces Fiscal Stress Scores
… Thirty local governments in New York State ended 2020 in some form of fiscal stress, … of Poughkeepsie (fiscal stress score of 78.3), the city of Niagara Falls (72.1), and the town of Caneadea (65.4) are in the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… for services under these programs are based on fixed fees. SteppingStone operated several other programs, … $319,896 in excessive day care and substitute teacher compensation expenses that were allocated to the SED … who also served as President of SteppingStone’s Board of Directors. Key Recommendations To SED: Review the recommended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualOpinion 88-37
… to the extent inconsistent. August 12, 1988 Gay H. Williams, Esq., City Attorney City of Oswego … Whether the …
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… the devastating health impacts of the COVID-19 pandemic. What is also becoming frighteningly clear is the … longest expansion in history to an economic freefall in a matter of weeks. Job losses have been swift and massive, … declined for 85 percent of firms. Businesses large and small are struggling to survive. The virtual shutdown of …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… Message from the Comptroller November 2020 In the wake of the COVID-19 pandemic, New Yorkers have seen how the … 1 NEW YORK ($23,707) ($1,219) ($3,645) (150.2%) 49 North Carolina $37,872 $3,611 $1,185 48.8% 21 North Dakota $1,006 … $711 29.3% 23 Rhode Island $3,306 $3,121 $695 28.6% 24 South Carolina $28,285 $5,494 $3,067 126.4% 11 South Dakota …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Oversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) oversight and … two years, the district is required to petition Family Court. Making the necessary diligent efforts and reporting … to OTDA for guidance – they expressed confusion about the definition of diligent efforts and were unsure of the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsOpinion 2002-13
… Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual … to fund the fire department softball, billiard and bowling teams, and to pay for expenses for the department's annual … be used to pay expenses of softball, billiard and bowling teams of the fire district fire department, and to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Kitchen, the Special Agent in Charge of the New York Field Office of the Internal Revenue Service - Criminal … Investigation (“IRS-CI”), William F. Sweeney Jr., the Assistant Director-in-Charge of the New York Field Division … by writing checks to the two businesses he owned, 211 Medical, P.C. (“211 Medical”) and N.A.S. Management Co., Inc. …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-his