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Opinion 2001-10
… or verification of claims) TOWN LAW §118: Vendors are not required to submit certified or verified claims to a town unless so required by town board resolution. You ask whether a town must require vendors to certify claims … see also, e.g., 1995 Opns St Comp No. 95-23, p 46). In so doing, the town board or town comptroller may require any …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10State Comptroller DiNapoli Releases Municipal Audits
… (Rensselaer County) The town operates a community pool and skating rink for seasonal periods. Although skating rink deposits were made timely in 2015 and 2016 and …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… also spent department funds on plane tickets, spas, and nail salons. The theft was discovered when a fire department …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000Town of Wethersfield – Capital Project (2025M-46)
… project for a new Department building, including a road salt storage shed (salt shed). From January 1, 2020 through March 5, 2025, the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46DiNapoli Releases April State Cash Report
… "The fiscal year is off to a rocky start. Tax collections for the first month of the fiscal year were nearly $1 billion … from payments made with annual tax returns and requests for filing extensions as well as an increase in refunds. The … $1.1 billion, or 10.9 percent, higher than last year for the same period. Significant increases include spending …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… in our initial audit report, Improper Overlapping Medicaid and Essential Plan Enrollments (Report 2020-S-66 ). About the Program DOH administers the State’s Medicaid program and the Essential Plan. Medicaid provides a wide range of … services to individuals who are economically disadvantaged and/or have special health care needs. The Essential Plan …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followDiNapoli Releases April Cash Report
… One month into the state’s 2015-2016 fiscal year, state tax collections totaled $8.6 billion, an increase of 21.4 percent … primarily due to an increase in Personal Income Tax (PIT) collections. Tax collections, however, were $23.7 million lower than newly … One month into the states 20152016 fiscal year state tax collections totaled $86 billion an increase of 214 percent …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… State Comptroller Thomas P. DiNapoli, announced the arrest yesterday of Gina Bradshaw, an officer manager for numerous … State Comptroller DiNapoli announced the arrest yesterday of Gina Bradshaw an officer manager for numerous …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planDiNapoli: Job Creation Increases for IDA Projects
… Agencies (IDAs) produced nearly 36,000 additional jobs in 2014, an increase of 18 percent from the prior year, … 2014, IDA projects reported a total of 645,010 full-time jobs, which reflects an increase of 235,888 jobs over the life of these projects, at a median cost of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projectsCity of Lockport – Budget Review (B23-1-7)
… review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Brooklyn Man Pleads Guilty in Check Theft Scheme
… charities. Today’s plea holds him accountable for his crimes and sends a strong message that thefts like these will … out this mission for almost 250 years, and along with our law enforcement partners will continue to pursue mail thieves …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… an Employment First Policy for New York State with the main goal of increasing the employment rate of individuals … within the New York Employment Services System (NYESS) to address the Report’s benefits advisement recommendation. … OMH did not take steps to assess the effectiveness of its email notification system. Active system customers may not …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… New York State Comptroller Thomas P. DiNapoli today released a review … The Executive Budget proposes $42.1 billion in combined state and federal education aid for the upcoming state fiscal year (SFY) 2023-24; however, that total is … New York State Comptroller Thomas P DiNapoli today released a review …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalState Agencies Bulletin No. 2094.1
… displaying only the last 4 digits. OSC has created a new role for audit access to the Request Direct Deposit panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingMitchell-Lama Vacancies (Follow-Up)
… cooperative developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followState Agencies Bulletin No. 2094
… displaying only the last 4 digits. OSC has created a new role for audit access to the Request Direct Deposit panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… is not a state agency and has a separate legal existence (i.e. public authority, public benefit corporation, political … to whom about the progress of the undertaking, who is to get the final product, if there is one, and the like." The … (MOUs), are not legally binding "contracts," such MOUs do not require the Comptroller's approval pursuant to Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsState Comptroller DiNapoli Releases Municipal Audits
… County Local Development Corporation – Revolving Loan Program (Washington County) Corporation officials did … provide adequate approval and oversight of the revolving loan program. Auditors reviewed six of the 11 loans that were … found they lacked required documentation of a commercial loan denial letter. The director did not adequately follow up …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… resigned in August of 2018. Henry pleaded guilty before Judge J. Borgia-Forster in Chatham Town Court who also …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageOversight of Direct Placement of Children (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations made in our initial audit report, Oversight of Direct Placement of Children ( 2017-S-30 ). About the … To determine the extent of implementation of the four recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-follow