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Opinion 95-13
… BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures (use of excess bond … in a special account, may not be commingled with other funds of the school district, and must be expended only for …
https://www.osc.ny.gov/legal-opinions/opinion-95-13New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
To determine whether the New York City Department of Homeless Services DHS is effectively monitoring its contract with Samaritan Daytop Village Inc Samaritan to ensure reported costs are allowable supported and program related
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… and the New York State Police announced the arrest of Village of Candor Mayor Eric Halstead for stealing from the village’s … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
To determine whether the Department of Health effectively oversaw localities efforts to coordinate veterans health care benefits provided through Medicaid and
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… Fisher worked for CiTi BOCES in the town of Mexico, NY. During an internal audit, CiTi BOCES found discrepancies … Fisher was charged with three counts of Falsifying Business Records, Grand Larceny and Corrupting the … innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Improper Supplemental Maternity … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In addition to the monthly premiums, MCOs can receive a …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followDiNapoli: Former Clerk Padded Her Pay With Town Funds
… the state’s retirement system while employed as the clerk to the supervisor for the Town of Minerva. The arrest is the … "Ms. Green used her control over the town's accounts to allegedly give herself a raise and have taxpayers pay back a loan," DiNapoli said. "Thanks to our investigators and auditors, her fraud was exposed. I …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsDiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… joint account, with Schwinzer withdrawing that amount in funds. During this same period, Schwinzer took out an … monies going in. Schwinzer withdrew all the deposited funds from the account until she was questioned by the bank …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… one count of wire fraud on October 23, 2018. U.S. District Judge Cathy Seibel imposed today’s sentence. "Mr. Bayard … more than $1.4 million from his client’s estate. Now, a judge has ordered him to repay the estate and spend two years …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementDual Employment
… OCFS sets and enforces policies; builds partnerships; and funds and provides quality services. As of May 1, 2012, OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… to individuals who are economically disadvantaged and/or have special health care needs. New York’s Essential Plan … between Medicaid and EP. NY State of Health (NYSOH) is the State-run health plan marketplace organized under the … correct these improper duplicative enrollments, nor does it have a process to recover improper payments caused by the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsCity of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. 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/2022/11/18/city-newburgh-budget-review-b22-6-10New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… Objective To determine whether the New York City Department of Homeless Services is effectively monitoring its contract … 30, 2019. About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… of the community.” The Snowdrifters of Stratford receives funding from New York state and Fulton County. Daley has been … Club” by depositing them into his own personal bank account. He also wrote a $3,500 Snowdrifters’ check to cash, … maintenance logs to unlawfully obtain $40,000 in grant funding from the New York State Office of Parks, Recreation …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… Superintendent Steven G. James announced. The defendant, Shannon Countryman, 46, was charged with grand larceny in the third degree and forgery in the third degree. “Shannon Countryman allegedly abused her position of trust to …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… 2025 Understanding the Program In accordance with New York State Insurance Law (Insurance Law), FFI tax proceeds are … imposed on the premiums of fire insurance policies written by certain out-of-state insurers against loss or damage by … individual. As a result, two fire companies received more money than their pro-rata share ($1,322 and $61, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… system and line her own pockets,” DiNapoli said. “Thanks to District Attorney Williams and the New York State … gain is beyond reprehensible and unacceptable. Thank you to our partners at the State Comptroller’s Office and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… of voting shareholders supported the New York State Common Retirement Fund’s request that H&R Block disclose its … According to the Center for Political Accountability, H&R Block has no publicly … & Sons Company CSX Corporation The Kroger Co. 2011 Yum! Brands Inc. Marriott International Inc. Limited Brands About …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 96-10
… NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 2001-10
Whether a town must require vendors to certify claims submitted for payment for the provision of goods and services
https://www.osc.ny.gov/legal-opinions/opinion-2001-10