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Sign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… April to six months in jail and five years probation along with the $30,000 restitution. Brown also admitted pocketing $3,500 one summer from chicken barbecue and golf tournament fundraisers. “This case … the VFD treasurer to properly reconcile bank statements with department records and report bank activity on a monthly …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… drug rebates after auditors alerted the department to rebates it missed out on, according to a report released today by State Comptroller Thomas P. … keep up with new and evolving drug rebate opportunities to ensure all rebate revenue for the Medicaid program is …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… years’ probation after her guilty plea to grand larceny in the third degree in April. Rose also paid $22,000 in restitution toward the $60,288 she stole from the NYS & … years probation after her guilty plea to grand larceny in the third degree in April …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: State Agency Overtime Pay Hits $787 Million
… of Children and Family Services and the Department of Health. Overtime has accounted for 3.9 percent of all state … and Community Supervision (DOCCS) and the Office of Mental Health (OMH) – accounted for 62.5 percent of overtime hours …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionOpinion 88-12
… agreement may contain provisions setting forth a method or formula for equitably providing for and allocating revenues … allocating capital and operation costs. The method or formula may be based on full valuation of real property, …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 88-1
… REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, §72-h: The … special legislation prior to conveying a village parking lot to the U.S. Postal Service. Whether a particular parcel …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 90-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by State of county's … refund to a county which amount reflects that portion $500 of each index fee received by the county clerk which should …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Town of Sherburne – Budgeting (2025M-3)
… fund TOV is funded primarily by real property taxes and sales tax, and the highway fund TOV is funded primarily by sales tax and Consolidated Local Street and Highway Improvement Program (CHIPS) revenues. Audit Summary The Board adopted unrealistic budgets. The budgets …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 89-27
… -- Equal Protection (different contributions for health insurance for newly-elected county supervisors) INSURANCE -- Health Insurance (different contributions for health insurance for … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 93-17
… of Education of West Islip Union Free School District, et al. v New York State Teachers' Retirement System, et al. , Supreme Court, Albany Co., RJI No. 019028049, May 26, …
https://www.osc.ny.gov/legal-opinions/opinion-93-17DiNapoli: 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-yearCUNY Bulletin No. CU-775.1
… Bulletin Supersedes Payroll Bulletin No. CU-775 Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) … The purpose of this bulletin is to provide agency instructions for processing the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedCUNY Bulletin No. CU-775
… employees, agencies must submit the following information on the Time Entry Interface (NPAY502) or the Time Entry page … employee’s taxable gross and is subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedCompliance With Freedom of Information Law Requirements
… Objectives To determine if the Department of Transportation (DOT) has policies, procedures, and processes … under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL. The … a safe, efficient, balanced, and environmentally sound transportation system. It has a main office located in Albany …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Number of Domestic Violence Victims Rises in 2022
… The number of domestic violence victims increased in 2022 by 8.5% in New … by State Comptroller Thomas P. DiNapoli. October is Domestic Violence Awareness Month. According to the Centers … stalking by an intimate partner during their lifetime. “Domestic violence has a devastating effect on individuals and …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022Review of Advance Contract Payments
… Therefore, SED did not obtain documentation detailing how these contractors expended the advanced funds they received. As a result, SED did not have assurance the contractors expended the funds as required …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… devastating economic effects of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city … devastating economic effects of the pandemic and the long road back to normal Today in releasing its preliminary 2022 budget the city took …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsDiNapoli: Federal Actions Threaten New York's Farms and Food Production
… Thomas P. DiNapoli. These challenges could diminish farm production, squeeze profits, and lead to higher prices for … and we need policies that strengthen, not undermine their production and that lower, not drive up, prices in the … of fertilizer. Increased uncertainty around markets and production costs makes it tougher for farmers to plan for …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-production