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State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… Thomas DiNapoli today announced the indictment of CINDY TAPPE, 57, for orchestrating an approximately $3.5 … committed at the expense of our students and businesses.” “Cindy Tappe used her high-ranking position at NYU to divert … partnership in the investigation. Defendant Information: CINDY TAPPE Westport, CT Charged: Money Laundering in the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mState Comptroller DiNapoli Releases School Audits
… could have realized reimbursements totaling $12,603. Bradford Central School District – Online Banking (Steuben …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… of New York; Michael J. Driscoll, Assistant Director-in-Charge, Federal Bureau of Investigation, New York Field … Investigation, New York; and Anne T. Donnelly, Nassau County District Attorney announced today the arrest … Judge Joanna Seybert at the federal courthouse in Central Islip. If convicted, the defendants face up to 20 years’ …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeState Agencies Bulletin No. 2207
… to inform agencies of the content information for the 2023 Form 1042-S. Affected Employees: All Nonresident Aliens … Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… Box 7c: Not Applicable Box 8: Tax Withheld by Other Agents Not Applicable Box 9: Tax Assumed by Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2009
… Box 7c: Not Applicable Box 8: Tax withheld by other agents Not Applicable Box 9: Tax Assumed by withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2112
The purpose of this bulletin is to inform agencies of the content information for the 2022 Form 1042S
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2418
… is to inform agencies of the content information for the 2025 Form 1042-S. Affected Employees: All Nonresident … between their country and the U.S. with wages in tax year 2025 are affected. Background: According to the IRS … because of a Treaty or Exemption code. Effective Dates: 2025 Form 1042-S will include earnings paid in paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… bulletin is to inform agencies of the content information for the 2024 Form 1042-S. Affected Employees: All … affected. Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2024. Box 3: Chap. 3 This box should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Village of Cato – Water Financial Operations (Cayuga County) The board and … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … Comptroller as abandoned property. Morley Volunteer Fire Company – Misappropriation of Funds (St. Lawrence County) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2DiNapoli: SED Oversight of Career Training Programs Falling Short
… them for the jobs that are most needed or pay the best. My auditors found numerous ways in which the State Education … grants, but does not perform routine visits to program locations or monitor program-level performance. As a result, … while also accommodating CTE courses. The majority of locations (78 percent) visited said that attracting, hiring …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortFocus on Facts
… / Parks & Recreation DAM, 30% NYS Initiative, October 2025 DAM, Farmland Protection Program, July 2025 A Profile of Agriculture in NYS, November 2024 … Conservation / Energy DOH, Lead Pipes Program, January 2026 Climate Action Plan, December 2025 School Districts: …
https://www.osc.ny.gov/focus-onComptroller DiNapoli Releases School Audits
… Services (BOCES). However, the district’s procedures for day-to-day payroll processing did not clearly define the respective … budgets generated operating surpluses totaling more than $20 million over these three years. As a result, the total …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0DiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… of New York school districts are increasing children’s consumption of fresh fruits and vegetables and helping … evaluation. DiNapoli’s report describes the challenges farmers can face in entering a farm-to-school market and competing in school food procurement. Farmers may …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced … program of millions of dollars. Both were remanded to Orange County Jail in lieu of $1,000,000 cash bail, … in the Fourth Degree. Manojkumar was remanded to Orange County Jail without bail. Two corporations, Unique …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 89-59
… special district "shall" be assessed in the same manner as is the expense of the improvement. Although sections 202 and … rates to be paid by consumers" of a water district which is established pursuant to Articles 12 or 12-A of the Town … district." In construing analogous provisions of article 5-A of the County Law relative to county water districts, it …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 89-26
… population of 50,000 or more (General Municipal Law, §810[1]). For this purpose, "population" means population as shown … Construction Law, §37-b). General Municipal Law, §811(1)(a) authorizes, but does not require, the governing body of … disclosure requirements of General Municipal Law, §812 will apply to that political subdivision. General …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 92-40
… provide for the separation, collection and management of solid waste in the county. That section further authorizes a county to acquire, construct, operate and maintain solid waste management facilities, acquire the necessary … of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 2002-15
… -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide … Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0