Search
State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. City … officials have made significant progress in addressing the issues identified in the initial report. Department of Health (DOH) Medicaid … York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… the former treasurer of the Essex County Agricultural Society and former Willsboro town clerk/tax collector, … guilty to stealing nearly $90,000 in funds from the society and the town. “Bridget Brown exploited the trust of … who put their trust in her.” The Essex County Agricultural Society is a non-profit organization whose mission is to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State … Use Tax 30301 General Sales and Use Tax Tax imposed by the State and municipalities on the sales of tangible personal … State and certain local taxes are administered by the State Department of Taxation and Finance DTF …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesE-Docs Contract Transmittal Form (AC-3308-S)
For state agencies to attach to documents transmitted to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/ac3308s-fillable.pdfOpinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Agencies Bulletin No. 2159
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2023. Affected Employees: Employees with … and personal use of employer-provided chauffeur services for the period November 1, 2022, through October 31, 2023, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2022. Affected Employees: Employees with … and personal use of employer-provided chauffeur services for the period November 1, 2021, through October 31, 2022, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2023. Affected Employees: Employees with … and personal use of employer-provided chauffeur services for the period November 1, 2022, through October 31, 2023, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2366
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with … and personal use of employer-provided chauffeur services for the period November 1, 2024, through October 31, 2025, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2024. Affected Employees: Employees with … and personal use of employer-provided chauffeur services for the period November 1, 2023, through October 31, 2024, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedExtension Request Form
To request an extension of time to complete activities relative to your abandoned property filing, complete this form and return to the Office of Unclaimed Funds.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/extension-request.pdfDiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… speed and scale at which the State Comptroller’s office can return certain unclaimed funds, while ensuring such funds … and work alongside State Comptroller DiNapoli to make this initiative a reality for New Yorkers,” Sepúlveda … in a timely manner without unnecessary red tape. Thank you to State Comptroller DiNapoli for your partnership on …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… a confession of judgment for the full restitution in Nassau County District Court Part 9P for his conviction of … taken from the system and our retirees. I thank Acting Nassau County District Attorney Madeline Singas and her … system that thousands of New Yorkers rely upon,” Acting Nassau County District Attorney Madeline Singas said. “I will …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedVillage of Richburg – Transparency of Fiscal Activities (2025M-116)
… [read complete report – pdf] Audit Objective Did the Village of Richburg (Village) Board of Trustees (Board) conduct or … Did the Village of Richburg Village Board of Trustees Board conduct or …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116Comptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… from Putnam County. Ms. Noel was arrested after a joint investigation by the State Police, the Office of the New York … to a one-year conditional discharge. “As our audit and investigation revealed, Ms. Noel abused her position to steal … when State Comptroller DiNapoli commenced an audit and investigation in 2014. The defendant has repaid $4,300 and …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… adjustment voucher regardless of whether the grant award is open or closed with the federal agency or whether the appropriation/segregation is active or lapsed. See Chapter VII, Section 3 - Refund of … amount reported to the vendor and the IRS. When a refund is received on an open award and it relates to a lapsed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsOpinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your … a planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would incorporate the work required for the sewer project …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Center Moriches Fire District – Fiscal Transparency (2025M-113)
… Specifically: The Board hired Certified Public Accountant (CPA) firm did not complete fiscal year 2023 and 2024 annual audits in a timely manner. Specifically, the CPA firm completed the 2023 fiscal year audit on January 31, … of the Board ever using an RFP process to contract the CPA firm’s services for the annual audit or an engagement …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
The Board and District officials did not properly manage the Districts fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually overestimated appropriations by an average of $13 million 9 percent per year or a cumulative total of approximately
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… The investigation further revealed that although a drawing was never held due to the COVID-19 pandemic, Chris …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceeds