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State Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… Degree, a class D Felony, and Offering a False Instrument for Filing in the First Degree for stealing approximately $771,000 in public funds by falsifying business records for The Gingerbread Learning Center, Inc., a pre-school … Elsie Mosesman have been indicted on Grand Larceny charges for stealing approximately $771000 in public funds …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandState Comptroller DiNapoli Releases Audits
… Preservation and Development: Vacancies at the Clinton Towers Mitchell-Lama Housing Development (2017-N-1) Vacant apartments at Clinton Towers were often not rented in a timely manner. Auditors …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS … Whether the sale of the real property used for a county sewer district must be …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 97-22
… of indebtedness to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose sole local sponsor … Who as between a community college board of trustees and the county may …
https://www.osc.ny.gov/legal-opinions/opinion-97-22United HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… To determine whether Eastern Orange Ambulatory Surgery Center, LLC waived Empire Plan members’ out-of-pocket costs, … submitted to United by Eastern Orange Ambulatory Surgery Center, LLC (Eastern Orange), a non-participating provider … for Services at the Capital Region Ambulatory Surgery Center (2007-S-72) New York State Health Insurance Program: …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerCUNY Bulletin No. CU-850
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York … employee’s payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-850-cuny-december-2025-uniform-allowance-payment-securityOpinion 94-20
… ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for "extraordinary expenses" …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 94-30
… [edited for publication] COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES -- Court Fees (amount of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, … the Judiciary Law. The county clerk has been collecting an index fee of $165 pursuant to the first unnumbered paragraph …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Opinion 94-28
… county's general fund or against the sewer district. With respect to planning for future capital improvements, GML, …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 2004-5
… Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not … 9105[d][2][B]-[D]; Not-For-Profit Corporations Law §1402[e]; Village Law, article 10; Village Law §4-408). In a … tax monies may be expended for any purpose, other than an illegal purpose or a purpose contrary to public policy, that …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire … commissioners of a fire district may be provided health insurance through the State health insurance plan at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… expenses and $137,836 in questionable costs were charged to the Program; the remainder was charged to other OMHfunded programs operated by RSS. RSS is … measures. Recover the $32,271 in expenses ($6,282 charged to the Program and $25,989 charged to other …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incMarketing Service Performance Monitoring
… Purpose To determine whether Empire State Development (ESD) has established adequate internal … of new job opportunities, increase revenues to the State and its municipalities, and achieve stable and … Due to the value of the contract and the appropriated State funds involved, it was reviewed by the Office of the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOpinion 93-4
… , 282 NY 382; 1984 Opns St Comp No. 84-32, p 40). With respect to referendum and super-majority vote requirements, …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Agencies Bulletin No. 702
… 2005. The new bargaining unit into which the employee is moving received a raise but the prior bargaining unit did not … 2006. The new bargaining unit into which the employee is moving received a different increase than the prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsHoltsville Fire District – Financial Management (2025M-4)
… Objective Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt budgets with reasonable estimates and properly … Understanding the Audit Area A fire district (district) board of fire commissioners (board) is responsible for … The Board did not adopt budgets with reasonable estimates or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… An audit released today by New York State Comptroller Thomas P. DiNapoli found Medicaid … denied,” DiNapoli said. “Medicaid is vital to millions of New Yorkers in need of quality health care and the Department … An audit released today by New York State Comptroller Thomas P DiNapoli found …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programDiNapoli: MTA Faces Growing Risks to Its Capital Funding
… the MTA’s finances last year, but its capital program for maintaining and upgrading the regional transit system … in capital funds by using its operating budget to pay for more borrowing, less money would be available for day-to-day operations and goals, like increasing …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingState Agencies Bulletin No. 2200
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2024 and other tax related topics. Affected Employees: Employees meeting the … with the new Federal withholding rates for 2024. New York tax requirements for 2024 remain unchanged from 2023. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Comptroller DiNapoli Releases Audits
… the following audits have been issued. Office of General Services – Capital Asset Management (2022-S-32) Capital … of the initial report’s audit recommendations. Office of Mental Health – Maximizing Incentives for Individuals with …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-audits