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Opinion 93-32
… CONSTITUTION, ARTICLE V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In connection … Comptroller, pursuant to General Municipal Law, §§33 and 34, may obtain access to annual financial disclosure … related to the subject matter of the inquiry (1991 Opns St Comp No. 91-60, p 162; see also 1991 Opns St Comp No. …
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
… Rockaway in Queens and Williamsburg and Borough Park, in Brooklyn. Comptroller DiNapoli said, "Stealing from the … funds for his own purposes. While it is disheartening to see a betrayal of the public trust of such magnitude as … Roy Hoffmann, 53, of Woodmere, and Daniel Laniado, 44, of Brooklyn — were indicted on the alleged thefts in 2014. All …
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
… an increase of $5 billion (3.9%), from 2021, according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local economies, businesses and job markets,” … mindful about weighing the benefits these projects bring to their communities against their cost. My office reports …
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
… Kaiza, were indicted for their alleged role in a scheme to steal more than $1 million from Medicaid by filing false … agencies. “Mtui and Kaiza’s alleged Medicaid fraud tried to undermine the integrity of a vital program,” DiNapoli … said. “It also diverted funds that should have gone to legitimate health care needs and services for vulnerable …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… duty to the public in order to enrich themselves through a web of conflicts of interest, false statements and pay-offs,” …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionDiNapoli Appoints Senior Budget and Policy Staff
… of Budget and Policy Analysis. These appointments are to fill currently vacant positions. “New York has a massive, … of experience and knowledge that Maria and Todd will bring to our team will greatly enhance our existing efforts and … issues, and is well-respected for her ability to distill complex research into understandable and …
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
… and Nichole Murray must pay the United States $31,872.90 to resolve allegations that they submitted false timecards in … stole from the very students they were supposed to be helping. My thanks to U.S. Attorney Freedman, and our other partners in law … and Nichole Murray must pay the United States $3187290 to resolve allegations that they submitted false timecards in …
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
… The Statewide Financial System (SFS) provides most of the central State Government financial data needed for preparing … of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: finrep@osc.ny.gov Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… Shawangunk Town Court. “This fire district literally gave Mr. Denardo blank checks which he used to support his … needed was checks and balances, not blind faith in Mr. Denardo. Thanks to the hard work of my office and … this alleged swindler will be held accountable.” “Mr. DiNapoli continues to be one of our strongest partners in …
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
… requirements for New York State Contract Identifiers to ensure that contract information contained in the … entered in the SFS. Please note that contracts not subject to approval by the State Comptroller must adhere to contract prefix guidelines (see Section 2.B - Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingIntroduction – Federal Funding and New York
… Employees in New York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal …
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)
… Objective To assess the extent of implementation of the three … million members. Civil Service contracts with CVS Caremark to administer the prescription drug program for the Empire … of our initial audit, issued on September 13, 2023, was to determine whether CVS Caremark paid claims under the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… Objective To assess the extent of implementation of the three … The Mitchell-Lama Housing program (Program) was created to provide affordable rental and cooperative (co-op) housing to middle-income families. A total of 269 State-supervised … To assess the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0Creating Healthy Schools and Communities Program
… Purpose The objective of our examination was to determine whether payments the Department of Health … entered into 26 grant contracts with 22 grantees to administer the CHSC program to increase opportunities for physical activity and improve … The objective of our examination was to determine whether payments the Department of Health made …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when … individuals may transition between Medicaid and EP. NY State of Health (NYSOH) is the State-run health plan … Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance … officials at the agencies reviewed and used the ACE ratings prior to making a contract award. The audit … March 2020. About the Program In 1997, MTA implemented the ACE system, a performance evaluation system developed and …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Report 2018-S-16 ). About the Program The … as ED) for all Medicaid recipients, including registered sex offenders. Also, Medicaid must not pay for ED drugs, … for procedures and supplies to treat ED for registered sex offenders. We issued our initial audit report on June 3, …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedSales Tax Vendor Registration Practices
… to August 5, 2020, as well as applications for sales tax registration received by the Department from June 1, 2018 to …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesReview of Advance Contract Payments
… performance to ensure they expended the advanced funds in accordance with the terms and conditions of the contracts. … monitoring to ensure contractors expended advanced funds in accordance with the terms and conditions of the contracts. … will help determine timely whether funds were expended in accordance with the terms and conditions of the contracts. …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-payments