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State Comptroller Dinapoli Releases Municipal Audit
… the following local government audit was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are … to prepare periodic financial reports in accordance with GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesState Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… story. It is meeting the growing consumer demand for healthy, easy-to-prepare dinner options that arrive at your door, many created with fresh food from the Finger Lakes,” New York State … the New York State Common Retirement Fund partners with investment firms to invest in private New York …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityTown of Marilla – Town Supervisor’s Activities (2015M-27)
… million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … salaries and benefits and over the billing and collection of ambulance service fees for the period of January 1, 2012 … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Online Services
… We offer a growing list of secure Online Services for customers, clients and business partners. For certain services, you must first enroll to get a user ID and password. Log in … We offer a growing list of secure Online Services for customers clients and business partners You must first …
https://www.osc.ny.gov/online-servicesComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… Attorney for the Northern District Richard Hartunian today announced the arrest and indictment of New York State … I also want to thank Comptroller DiNapoli and U.S. Attorney Hartunian – cases like that are made possible … personal piggy banks. Assemblyman Scarborough tried to game the system, thinking he could get away with it,” New …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newPassenger Vehicle Fleet Management
… Purpose To determine what steps the Office of General Services (OGS) has taken to manage the State’s … To determine what steps the Office of General Services OGS has taken to manage the States …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementOpen Educational Resources
… seven community colleges; and seven graduate, honors, and professional schools located throughout New York City’s five … were enrolled at CUNY’s 25 colleges, graduate, and professional schools. The annual tuition in 2023 for a New … are under copyright but have been released under an open license and are available to students at no or low cost. OER …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesDiNapoli Announces State Contract & Payment Actions for February 2015
… Ontario Watershed Protection Alliance. Department of Health $13 million contract between Helen Hayes Hospital and … Department of Agriculture & Markets $806,000 to the American Dairy Association for New York milk and milk … and Disability Assistance $35 million in federal Home Energy Assistance Program (HEAP) benefits to assist more …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… he was elected to serve. As he admitted at his plea, the one he served was himself, stealing funds from the department … MVFD funds under his control by writing checks to his two businesses, Abbie Graphic Services, Ltd. ("Abbie … $38,658.46 worth of jewelry and cruise purchases within two weeks. KLEIN also used the money he stole from the MVFD …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… $2,900,000.00 in Medicaid funds from the New York State Department of Health. The thefts are alleged to have occurred … the funds through two fraudulent billing schemes. A joint investigation was conducted by the Orange County District … of the Medicaid Inspector General and the Hudson Valley Crime Analysis Center. Based upon information developed …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… on an indictment charging them with Grand Larceny in the First Degree and Conspiracy in the Fourth Degree in connection with a scheme to defraud the New York …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 89-47
… in which the fire district is located is currently served by the fire district and two fire protection districts. The …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 89-60
… employee from disclosing confidential information acquired by him or her in the course of his or her official duties or …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-67
… to fill a vacancy in the position of village attorney. We are informed that it is not contemplated that the partner or … §801), and none of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). Any … Law, violate the spirit and intent of the statute, are inconsistent with public policy, or suggest …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 92-32
… significant structure which should be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic preservation purposes. The town has contacted an … et seq .) is pertinent here. Article 5-K, relating to historic preservation, was enacted to " ... encourage the …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … 329; Opn No. 82-104, supra , relative to abandonment of a road if the municipality does not have fee title; 20 Opns St … Highway Law, §118-a may require that the abandoned county road be conveyed to adjacent property owners in certain …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 98-8
… Law, §162 contains provisions relative to "preferred sources". Under that section, preferred source status is accorded to: (1) commodities produced by the Department of Correctional Services' Correctional Industries … and services must be made through these preferred sources, in accordance with the priorities set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-98-8