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The Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual

… Purpose To determine whether the costs claimed by the Association for … in certain instances we examined matters dating back to July 1, 2008 and extending through January 26, 2015. … 50 years, ANIBIC has provided a broad range of services to people with special needs, from ages five through …

https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidated

Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted

… the defendant misused her position to ensure that the only improvements realized through her administration of …

https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughter

Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013

… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. The Board is also responsible for tracking its costs to administer the Workers’ … lacks a formal review process to ensure the procedures for preparing the assessment are properly executed and …

https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31

DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000

… groceries. Walsh pleaded guilty to petit larceny before Judge Van H. White in Rochester City Court. Since taking …

https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-full

Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students

… Hiller, 59, of Far Rockaway, Queens. Hiller appeared yesterday afternoon before Queens Supreme Court Justice …

https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intended

Statement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General

… to the highest legal position in our nation. Loretta Lynch will be a remarkable attorney general for our country … defender of the rights of our citizens. I congratulate her on this historic appointment and commend President Obama for …

https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorney

DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year

… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-year

Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits

… faces up to two to six years in state prison when she is sentenced. The investigation was conducted by the New York …

https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nys

DiNapoli, Social Security Administration IG Ennis Announce Guilty Plea of Maryland Man for Stealing Deceased Mother’s Retirement Payments

… was out of the country on an extended tour of Europe and only reachable by e-mail. Authorities confirmed, however, …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-social-security-administration-ig-ennis-announce-guilty-plea-maryland-man-stealing-deceased

Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City

… Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). Key Findings DHCR does not adequately …

https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchell

Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)

… protected, which outline proper access, transmission, storage and use of PPSI. Establish a data classification …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-and

Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program

… the 49 RESTORE awards went to just 36 LPAs to serve only 36 of the 62 counties in the State. More targeted …

https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairs

Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)

… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … New York State Education Department (SED) regulations. Ten of the 12 recommended components of mental health that educators should know were not included …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-new

Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)

… Department (SED) regulations. Only teaching staff and teaching assistants at the middle school were offered the … maintain documentation to support attendance for training and we were unable to determine which staff members … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-training

Burnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)

… Audit Objective Determine whether the Burnt Hills-Ballston Lake Central School District (District) used District … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-training

DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It

… New York State Comptroller Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s release of its … and financial plan: “Our regional transit system is on the edge of a precipice. Without a significant infusion of …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-it

Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended … escrow agent (37,284,144) (37,284,144) Transfers in 129,323 5,551,187 5,680,510 Transfers out …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1

Assessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024

… occupational and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be … are recovered via the Board’s assessments on participating insurance carriers, self-insurers, the State Insurance Fund, and self-insured political subdivisions of …

https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31