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Opinion 89-27
… NYS2d 619), rather than the more stringent strict scrutiny test. Each situation must, of course, be examined upon its …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 91-45
… manner as originally entered into (6 Opns St Comp, 1950, p 420). It has been held that the town supervisor may not make …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 93-32
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (authority of State Comptroller to obtain access to annual financial disclosure statements) MUNICIPALITIES -- Officers and Employees … 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In connection with an examination into the accounts and financial affairs …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… Samuel Hiller, the former assistant director of Island Child Development Center, once one of New York City's largest … special needs students between ages three to five. Island Child Development Center (ICDC), a private not-for-profit … Attorney Brown said, "The public funds provided to Island Child Development Center were earmarked for special needs …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedDiNapoli Releases Annual IDA Report
… were created to help grow local economies, businesses and job markets,” DiNapoli said. “The tax breaks they provide … since 2012, reported project values have risen steadily. County IDAs were responsible for 61.8% of all active IDA … 2022, followed by towns (17.7%), cities (12.7%), New York City (7.2%), villages (0.5%) and city-town IDAs (0.2%). …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportDiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… Chief Christopher Witzenburg said, “This operation is a perfect example of what can be accomplished through …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeState Comptroller DiNapoli Statement on New York City Financial Plan
… that its trajectory is uncertain, with employment growth and improvement in the commercial real estate market expected … why smart use of the city’s federal relief funds and better-than-projected revenues are necessary to shore up … the outyear gaps to an average of $2.6 billion annually and alleviate risks from projected annual labor savings by …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… and concealing conflicts of interest, were sentenced today to pay more than $1 million in restitution. Comptroller DiNapoli and D.A. Hoovler today also released a report detailing the defendants’ crimes … governance. Cozzolino, Villasuso and Diana were sentenced today in front of Judge Robert Prisco in Orange County Court. …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
New York City is contending with the devastating economic effects of the pandemic and the long road back to normal Today in releasing its preliminary 2022 budget the city took important steps to address the uncertain future
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetDiNapoli Appoints Senior Budget and Policy Staff
… Thomas P. DiNapoli announced today that he has appointed Maria Doulis as deputy comptroller and Todd Scheuermann as … decisions. The wide depth of experience and knowledge that Maria and Todd will bring to our team will greatly enhance … Thomas P DiNapoli announced today that he has appointed Maria Doulis as deputy comptroller and Todd Scheuermann as …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… District teachers Jason Cecile and Nichole Murray must pay the United States $31,872.90 to resolve allegations that … teachers staffed the Twilight Program and received extra pay for teaching classes to Twilight Program participants. … As part of the settlement agreements, Cecile will pay $20,754.15. Murray will pay $11,118.75. This …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… State Comptroller Thomas P. DiNapoli today announced that Jennifer Colucci, 41, of Hopewell Junction, pleaded guilty to … light and helping to combat abuse of taxpayers’ trust.” “Jennifer Colucci put her greed ahead of the community these … State Comptroller Thomas P DiNapoli today announced that Jennifer Colucci 41 of Hopewell Junction pleaded guilty to …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… by the Office of the State Comptroller (the Comptroller) for preparing the State’s financial reports for the public and the Legislature in accordance with … (GAAP) as prescribed by the Governmental Accounting Standards Board (GASB); the standard-setting body for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… Fire District’s Board of Fire Commissioners was charged this morning with stealing nearly $240,000 in a scam that spanned three years, State Comptroller Thomas … which he later cashed for personal use. He was arraigned this morning in Shawangunk Town Court. “This fire district …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000XI.2.B Contract Numbering – XI. Procurement and Contract Management
… (OSC) has defined certain formatting requirements for New York State Contract Identifiers to ensure that … 2.B - New York State Contract Identifiers of this Chapter for additional information). This section provides the minimum requirements for State agency creation of New York State Audit IDs for new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingIntroduction – Federal Funding and New York
… for everything from paving the highways they drive on to work to bolstering the schools their children attend to helping to put food on their tables. Understanding how New Yorkers are impacted by federal dollars will be … budget resolutions passed by the 119th Congress will lead to a dramatic restructuring of the federalstate …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… in our initial audit report, Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly … over 1 million members. Civil Service contracts with CVS Caremark to administer the prescription drug program for … issued on September 13, 2023, was to determine whether CVS Caremark paid claims under the correct prescription drug …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underTransforming Into Construction & Development
… The MTA network comprises the nation’s largest bus fleet and more subway and commuter rail cars than all other U.S. transit systems combined. The MTA’s operating agencies are … the resulting contracts, the MTA is shortening project schedules, identifying potential issues earlier, increasing …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… of the three recommendations included in our initial audit report, Physical and Financial Conditions at Selected … York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12 ). About the Program The Mitchell-Lama … of the three recommendations included in our initial audit report Physical and Financial Conditions at Selected …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0