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Opinion 90-2
… which was established by the town within which the village is located and which is supported by town-wide taxes, for … which was established by the town within which the village is located and which is funded by town-wide taxes. Section … which was established by the town within which the village is located and which is funded by townwide taxes …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: Job Creation Increases for IDA Projects
… Agencies (IDAs) produced nearly 36,000 additional jobs in 2014, an increase of 18 percent from the prior year, … 2014, IDA projects reported a total of 645,010 full-time jobs, which reflects an increase of 235,888 jobs over the life of these projects, at a median cost of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projectsDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… on a budget of $124.9 million. The jobs are awarded by lottery and providers, such as Ridgewood, get up to $325 for … he was informed by Ridgewood that his child had “won the lottery” and the 2018 fee of $500 was being refunded. …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsVillage of Cohocton – Cash Receipts (2015M-63)
… records, or engage the services of a certified public accountant or public accountant to conduct the audit. Issue duplicate receipts …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of … [xlsx] (last updated July 2025) "Aid and Incentives for Municipalities: New York State's Local Revenue Sharing … Find information on Aid and Incentives for Municipalities AIM …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… that, as a manager for the corporations, Manojkumar delivered cash to Medicaid recipients being transported, to … All defendants are presumed innocent and entitled to a fair trial, during which it will be the State of New York's …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 91-14
… collecting refuse for village) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§198(9), 209-e(3): A town board, on behalf … to referendum. You ask whether, pursuant to section 119-o of Article 5-G of the General Municipal Law, a town … established pursuant to article 12-A of the Town. Section 119-o of the General Municipal Law authorizes "municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
Determine whether the Kirkwood Fire Company District No1 Inc Company officials established adequate controls over collections and disbursements
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andBeekmantown Fire District No. 1 – Investment Program (2025M-69)
Did Beekmantown Fire District No. 1 (District) officials develop and manage a comprehensive investment program?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/beekmantown-fire-district-no1-2025-69.pdfApplying for Benefits – State University Police Plan
… To apply for all Retirement System benefits, you must file the … State. Filing With the Office of the State Comptroller For a form to be considered as “filed with the Comptroller,” … time limits (such as the 15-day filing requirement for your retirement application or the deadline to submit …
https://www.osc.ny.gov/retirement/publications/1823/applying-benefitsApplying for Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1525/applying-benefitsState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… December 10, 2018, Cesar cashed the first check in Spring Valley, New York. Then, on or about December 13, 2018, Cesar cashed the second check in Spring Valley, New York. In sum, from on or about and between the … or authority to obtain. He was arraigned in Spring Valley Justice Court and was released on his own recognizance. …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesCost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on what type of vehicle is needed. A general rule of thumb is that used vehicles may …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… found: $7,134,184 in overpayments for Managed Long Term Care (MLTC) capitation payments made for recipients who were … for inpatient claims that were billed at a higher level of care than what was actually provided; and $77,861 in improper … for clinic, transportation, durable medical equipment, and eye care services. By the end of the audit fieldwork, about …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Approved State Contracts and Payments
… Medical University $6.1 with Upstate University Medical Associates at Syracuse Inc. for pediatric and neurology … services. $5.4 million with Upstate University Medical Associates at Syracuse Inc. for family medicine staffing … ES II Enterprises JV for bridge repairs to the Bronx River Parkway over Morris Park Ave. and 180th Street, Bronx …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… The State Education Department (SED) has agreed to update its … monitor migrant student performance after an audit by State Comptroller Thomas P. DiNapoli found the program did … language barriers,” DiNapoli said. “After looking at the state’s program, my auditors made several recommendations to …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… that she paid herself an illegal second salary. “This public servant was able to write herself extra paychecks … else was checking the books,” DiNapoli said. “The ultimate safety net for all fire districts is to use fiscal checks and … Sheriff’s Office for working with us to bring Ms. Stone to justice.” Stone, 45, of Hammondsport, was sentenced by …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and … services at New York City’s two secure juvenile detention centers, do more to prevent contraband from entering the … The New York City Administration for Children Services must …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… payments to the providers. The audit covered the period April 1, 2016 through September 30, 2016. Background The … with end stage renal disease who were entitled to Medicare coverage at the time of the claims; $1.1 million in … Department of Health: Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015 (2015-S-16) …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Oversight of Pupil Transportation Services (2019-S-49)
To determine whether the State Education Department is monitoring school districts’ compliance with safety training requirements for school bus per ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49.pdf