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Opinion 91-30
… competitive bidding, to purchase materials, equipment and supplies under State contracts through the New York State … within a county to purchase materials, equipment and supplies under such a county contract, subject to rules …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 94-3
… COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- … in connection with a proceeding for the improvement of a road pursuant to Town Law, §200. You ask whether the approval … with a proceeding for the improvement of a private road pursuant to Town Law, §200 when it is proposed that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-3DiNapoli Releases Report on 30-Day State Budget Amendments
… Authority (MTA) and the Department of Transportation (DOT), allocating these appropriations through percentage …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsDiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… Attorney David Soares and the New York State Police today announced that Alayne Bertolino pleaded guilty to … hard-earned pension to support her own selfish needs. Today’s guilty plea is proof that we will not tolerate the … Attorney David Soares and the New York State Police today announced that Alayne Bertolino pleaded guilty to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… As a result of an audit and investigation by New York State Comptroller … former clerk of the town of Rosendale justice court will make full restitution after admitting to stealing nearly … of Ulster County,” District Attorney Carnright said. In an audit released last year, DiNapoli’s office found Harper …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsDiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… New York State Comptroller Thomas P. DiNapoli, Steuben County District Attorney Brooks Baker and the New York State Police today announced that Michelle “Shelly” … $1,711 in cash from the non-profit’s Annual Fourth of July festival that was earmarked for the city’s Business …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthState Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… took over as governor at a time of great challenge in New York state and immediately demonstrated her leadership, competence and more collaborative style. Her State of the State message today continued her … economic recovery taking place here in New York. Local sales tax receipts continue to improve, the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… village clerk, for the alleged theft of more than $60,000 in village funds. Jaeger, 38, of Bemus Point, allegedly wrote … of Bemus Point, like many of our local municipalities here in Chautauqua County, is engaged in an every-day battle to service its residents with precious …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… webinar series are also available on the Comptroller’s website, as are several other webinars and a wide variety of … issues. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… “New York City’s $98.6 billion executive budget for FY 2022 … reflects just how critical the economic recovery is to New York City’s ability to achieve structural balance. The … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of Jennifer Colucci, 41, of … the government in the second degree and was arraigned today in Beekman Town Court before Judge Robert … New York State Comptroller Thomas P DiNapoli today announced the arrest of Jennifer Colucci 41 of Hopewell …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… DiNapoli, Ulster County District Attorney David J. Clegg and the New York State Police today announced the arrest of … Police Officer, for allegedly swindling the New York State and Local Retirement System (NYSLRS) out of $157,341.78 in … to defraud the system. I thank District Attorney Clegg and the State Police for partnering with my office in our …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting … The procedures listed below have been developed in order to ensure a smooth transition when implementing a new … reporting standard is issued by GASB, it must be critiqued to identify the accounting issues involved as well as what …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… ambulance funds to pay her personal utility bills, Direct TV Service and her husband’s membership to the New York State …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementNational School Lunch, Breakfast Programs – Federal Funding and New York
… served in the United States. Nationally, children qualify for free breakfast and lunch if a family's income is at or … $538 million for NSLP and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department of Education … $ 569.7 Note: Numbers may not add due to rounding Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsTransformation of the MTA
… plan for implementing Transformation with completion dates and the savings to be achieved. We also determined whether … service levels for the customer, process efficiencies, and cost reductions. The audit covers the period from January … changes in the Public Authorities Law (PAL) requiring MTA and its affiliated entities to develop and complete a …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Numbers (CINs) where at least one CIN was enrolled in fee-for-service. The audit covered the period from January 1, … Department of Health (Department) uses two methods to pay for Medicaid services: fee-for-service (FFS) and managed … Department pays managed care organizations (MCOs) monthly premiums and the MCOs arrange for the provision of health …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsHomeless Outreach Program at the Long Island Rail Road
… services contract, and whether the LIRR has met its goal in assisting homeless clients to appropriate shelters off MTA … under its original name, and the busiest commuter railroad in North America, carrying an average of 301,000 customers … and staff, and sometimes presents law enforcement issues. In an effort to better address the issue and to assist …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadNYS Common Retirement Fund Announces Second Quarter Results
… are invested in cash, bonds and mortgages (26.6 percent), private equity (7.9 percent), real estate (6.8 percent), absolute return strategy (3.1 percent) …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-results