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New York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… secured bond or $10,000,000 partially secured bond. On Tuesday, November 18, 2025, co-defendant Ari Manojkumar, age … State Office of the Medicaid Inspector General and the Hudson Valley Crime Analysis Center. Based upon information …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 89-59
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … district "shall be assessed, levied and collected" on an ad valorem basis unless the petition submitted pursuant to … are not raised by user charges (see 1988 Opns St Comp No. 88-30, p 56). Accordingly, we conclude that in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 89-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … Chapter 813 of the Laws of 1987, known as the "Ethics in Government Act", amended Article 18 of the General … the latest Federal census published as a final population count by the U.S. Bureau of the Census (General Construction …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 92-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … offset the cost of governmental functions generally is a tax (see Orange and Rockland Utilities, Inc. v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… price or construction costs and also additional charges to place a fixed asset in its intended location and condition … attributable to asset acquisition). In the case of land, ancillary costs should also be included, such as legal and title fees, damage payments, site preparation costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… Attorney General Eric T. Schneiderman and New York City Department of Investigation (NYC DOI) Commissioner Mark … for public services and capital improvements in New York City, was sentenced to one to three years in state prison. A … in public funds provided by New York State, the New York City Council, and federal earmark grants. On October 22, …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveOpen Educational Resources
… throughout New York City’s five boroughs. As of the Fall 2023 semester, approximately 233,000 students were enrolled … graduate, and professional schools. The annual tuition in 2023 for a New York State resident pursuing a bachelor’s … for marking its courses as ZTC in CUNYfirst, CUNY does not exercise sufficient oversight to ensure all OER courses are …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesOversight of the Nourish New York Program
… The COVID-19 pandemic revealed weaknesses in the State’s food supply system and caused serious economic hardships for farms and agribusinesses. Further, food insecurity remains a reality for many New York … a temporary program in May 2020 in response to disrupted food supply chains during the pandemic – the purpose of which …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… runs out, but in that time, it must develop plans to cover budget gaps that start at $2.5 billion in 2025 and grow in … operations and achieve structural budgetary balance.” Budget Gaps Entering July 2022, transit ridership continued … holes in its operating costs through debt, its structural budget imbalance is clearer. Gaps are forecast at $2.5 …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDiNapoli Announces State Contract & Payment Actions for January 2015
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public authorities and audits all state payments. … and $5.7 million with American Jail Products to replace windows at Sing Sing Correctional Facility. $4.3 million for …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-state-contract-payment-actions-january-2015DiNapoli Announces State Contract & Payment Actions for October 2014
… 55,000 payments valued at more than $4.1 million due to fraud, waste or other improprieties. As the state’s chief … money. The independent audits ensure payments are free from fraud, waste and improprieties. The Comptroller’s office … Health Care). Department of Transportation - Peace Bridge, Buffalo $56.2 million with Union Concrete and Construction …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014DiNapoli Announces State Contract & Payment Actions for February 2015
… and Historic Preservation $28.8 million with Weeks Marine Inc. for bulkhead and esplanade reconstruction at … Authority $16 million with Atlas Painting and Sheeting Corp. to paint and repair deteriorated steel members on … with Westchester County Department of Public Safety for marine patrol services at the Tappan Zee Bridge construction …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015State Comptroller DiNapoli Releases Audits
… Education, Supports, and Services in Schools (Follow-Up) (2023-F-34) The New York Education Law mandates that all … would also include mental health awareness training for school staff and ready access to in-school mental health … disruption to normal operations. A prior audit, issued in October 2022, found weaknesses in NYCEM’s monitoring …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Audit Identifies Improvements Needed by NYC DOB to Help Ensure Building Owners Achieve Climate Mobilization Act Goals
… were made aware of the Act’s requirements. Also, DOB’s phone call log revealed that only 8% of the buildings covered … Covered building owners must annually measure their energy consumption by inputting their energy and water usage … only 12 were referred to the service provider for further assistance. DOB did not follow up on all buildings at risk of …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-audit-identifies-improvements-needed-nyc-dob-help-ensure-building-owners-achieve-climateAbout the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – … Acquilano Daniel K. Acquilano is the Manager of the Local Official Training Unit. He joined the Division of Local … The Academy for New York States Local Officials is an innovative and …
https://www.osc.ny.gov/local-government/academy/about-academyDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… in ten, or about 800,000, New York households experienced food insecurity at some point between 2019-21, according to a … The report found that the number of households facing food insecurity declined during the COVID-19 pandemic due to federal relief programs and the expansion of federal food assistance programs. DiNapoli raised the concern that …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… relationship is anticipated must be added to the SFS Vendor File as a regular vendor. In the majority of cases, agencies doing business with the vendor are responsible to initiate the vendor add process in … to New York State must be registered in the Statewide Vendor File …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registration