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Comptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Joel Rivera. In 2013, Alvarez ran for Rivera’s seat in the 15th Council District, but was unsuccessful in the Democratic …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoOpinion 89-33
… the village treasurer who disbursed the payment and the body or official vested with the auditing function (see …
https://www.osc.ny.gov/legal-opinions/opinion-89-33United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… and their dependents. NYSHIP includes several health plan options, of which the Empire Plan is the largest. Civil … and benefits under the Empire Plan’s medical/surgical contract. The State’s contract with United requires all administrative costs …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… Queens District Attorney Richard A. Brown and New York State … that was located at 1854 Cornaga Avenue in Far Rockaway, Queens. The now defunct center primarily provided services … of the Orthodox Jewish communities of Far Rockaway in Queens and in Williamsburg and Borough Park in Brooklyn. …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialOpinion 88-66
… terms in the public interest ( Ross v Wilson , 308 NY 605; Orelli v Ambio , 41 NY2d 952, 394 NYS2d 636; Davis v …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Friendship Central School District – Fund Balance and Reserves (2022M-55)
… the Friendship Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of $2.3 million (8 percent) in the three fiscal years … written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Brockport Central School District - Financial Management (2023M-107)
… Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and … Determine whether the Brockport Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Homeless Services Housing Needs Assessment
… – and outlining specific goals to help the client exit the shelter and return to self-sufficiency. The ILP … to receive services and support aimed at helping them exit the shelter and return to self-sufficiency. Our prior … to permanent housing, 70% (101 clients) did not exit the shelter and transition to permanent housing, as …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentDiNapoli: Tax Collector Faked Her Personal Tax Payments
… led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard, who admitted she falsified her personal town and county tax payments of $4,303. “Day after day, Ms. Sheppard watched … led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard who admitted she falsified …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsState Comptroller DiNapoli Releases Municipal Audits
… of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal … infrastructure and equipment needs. Three Town Fire District – Board Oversight of Financial Activities (Cayuga … reports, which limited the board’s ability to manage the district’s financial affairs. The district acted outside its …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsMenands Union Free School District – Information Technology (2021M-78)
… loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Opinion 2000-17
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Competitive Bidding … engaged by the authority, the authority must solicit bids in accordance with Town Law §197 for the construction of the … categories of estimated construction work to be performed in the aggregate for districts in several towns. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsDiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… for the legalization of professional Mixed Martial Arts (“MMA”). Between April 10, 2013 and August 10, 2013, Wormuth … requesting legislative action in favor of professional MMA. Wormuth performed no legitimate consulting work for … to promote legislative action in favor of professional MMA. Wormuth also admitted that she lied to FBI agents during …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… benefits intended for his deceased father. His behavior is unacceptable, and this sentence holds him accountable for …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityOpinion 2000-1
… pay police officers' legal fees) GENERAL MUNICIPAL LAW, §50-j; MUNICIPAL HOME RULE LAW, §10; STATE CONSTITUTION, … 475 NYS2d 280; Schieffelin v Henry , 123 Misc 792, 206 NYS 172, affirmed 211 App Div 850, 207 NYS 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1DiNapoli Appoints Senior Budget and Policy Staff
… issues and has broad experience in leading policy and research development. She has written extensively on … and is well-respected for her ability to distill complex research into understandable and actionable reports. She was … Commission (CBC), where she oversaw the organization’s research, operations, communications and other critical …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffDiNapoli: Restaurant Industry Critical to New York City's Economy
… the ongoing pandemic, no stone may be left unturned,” said Queens Borough President Sharon Lee. “Queens thanks Comptroller DiNapoli for further illuminating … ensure our small businesses survive beyond the pandemic.” "Queens' 6,000 restaurants not only contribute to the unique …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… costs in determining mainstream managed care premium rates. Our audit covered the period January 1, 2011 … monthly managed care premium rates, which are based, in part, on allowable MCO administrative costs. For this … The Department is required by the federal Centers for Medicare & Medicaid Services to create actuarially sound …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premium