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DiNapoli Warns Federal Cuts to Health Care Could Hurt Millions of New Yorkers
… people to choose between buying groceries or seeing a doctor. We need more people to have access to quality health …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-warns-federal-cuts-health-care-could-hurt-millions-new-yorkersOpinion 88-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Maintenance Contracts (fire commissioner who … automotive dealership to service its vehicles if a member of the board of fire commissioners is the president and chief …
https://www.osc.ny.gov/legal-opinions/opinion-88-8DiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… York State Comptroller Thomas P. DiNapoli and the Onondaga County District Attorney William Fitzpatrick announced today … pleaded guilty to corrupting the government in the 3 rd Degree, in connection with submitting false timecards to … the New York State Comptroller’s Office and the Onondaga County District Attorney’s Office. “Abuse of public funds …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeDivision of Housing and Community Renewal Bulletin No. DH-52
… the date the report is run (approximately March 4, 2011). It will be available the second week of March, 2011. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-52-april-2011-rent-regulation-services-unit-rrsu-longevityDivision of Housing and Community Renewal Bulletin No. DH-44
… was permanent, but the demotion occurred: in lieu of layoff; or voluntarily during the probationary period; or as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-44-april-2010-rent-regulation-services-unit-rrsu-longevityState Agencies Bulletin No. 342
… Purpose To notify agencies of AC-230 (Report of Check Returned for Refund or Exchange) procedures and … any payroll checks to OSC for a partial refund if either of the following situations exist: The employee is still … To notify agencies of AC230 Report of Check Returned for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… in holding him accountable.” Carville said, “This crime is particularly disturbing because of the victims that were …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000XVII.4 Questions – XVII. Lapsing Appropriations
… Please direct questions on this Chapter to the Bureau of State Accounting Operations at [email protected] . … direct questions regarding the processing or payment of lapsing vouchers to the Bureau of State Expenditures Customer Service Help Desk at (518) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsOpinion 2007-4
… to supersede in village); (authority to establish fund for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under ambulance services agreement) … course of several fiscal years to finance appropriations for the consideration due under annual ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4State Comptroller DiNapoli Releases Audits
… During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up) (2024-F-40) The Department of Health … Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the … for the Empire Plan, which includes the Empire Plan Medicare Rx drug plan (Medicare Rx Plan) for retired members …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsResearch Vendor Information
… resources that a State contracting entity may find helpful when completing a vendor responsibility review. Each resource … resources that a State contracting entity may find helpful when completing a vendor responsibility review …
https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-informationVillage of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. … Village of Hempstead Budget Review B7164 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4County of Rockland – Budget Review (B6-16-19)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Town of Benson – Financial Condition (2013M-77)
… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had … the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic financial …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
Determine whether extra-classroom activity (ECA) funds were properly accounted for, deposited timely and if disbursements were properly supported and for legitimate ECA purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-rockaway-union-free-2020-85.pdfMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… officials could not support that they periodically sought competition for purchases totaling $478,613. In particular, … the procurement of professional services. Periodically use competition to procure services from professional service … 12 years and payroll services for 9 years without seeking competition. When officials do not seek competition, there is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86City of Salamanca – Employee Benefits (2023M-96)
… $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual review performed by the individual who received the … payment could have been made based on inaccurate leave accrual records. These exceptions occurred because the City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96DiNapoli: Tax Cap at Two Percent for 2019
… for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, … fiscal years, municipalities with a fiscal year ending on Dec. 31 had their levy growth capped at less than 2 percent. … for local governments with fiscal years that close on Dec 31 will be capped at 2 percent for the 2019 fiscal year …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019DiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… largest housing voucher program found that weak oversight and administrative lapses are contributing to rising costs and placing some vulnerable families in unsafe housing. The program, known as the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) is overseen by …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsHerkimer County Court and Trust Report (2023-CT-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/herkimer-county-court-and-trust-2023-CT-2.pdf