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Opinion 89-34
… 15 NYS2d 415, revd on other grnds 283 NY 272; 1980 Opns St Comp No. 80-141, unreported). Further, while Town Law, §64(3) … pursuant to Highway Law, §142(3), the superintendent is required annually to submit to the board a written inventory … represents a lawful town charge. We believe it is clear from the statutory scheme discussed above that the town board …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… $30,000 and a subsequent attempt by the Councilman to cover their tracks. “The crimes Mr. Wills is accused of committing represent a shameful breach of the trust his constituents placed in him,” said Attorney General Schneiderman. “New Yorkers are …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicDiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, of … at the town’s request, in partnership with the New York State Police. The audit and investigation revealed that after … arrest will deter others from such corruption. I thank the State Police for their work on this case.” DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… the developments. Pursuant to New York Codes, Rules and Regulations (Regulations), when they do so, owners are required to enter … in accordance with local codes and State rules and regulations. Each development has an assigned DHCR Housing …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellBedford Central School District – Medicaid Reimbursement (2025M-43)
… Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special … action. Appendix D includes our comments on issues raised in the District’s response letter. We conducted this audit … of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43DiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Transit Corp., on ten counts of wire fraud for her role in a scheme to defraud New York State of over $1.2 million in transportation grant funds. “Jael Watts allegedly devised … with the New York State Department of Transportation (NYS DOT) to “enhance the mobility” of seniors and people with …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemePekin Fire Co. President Dipped Into Bell Jar
… Former Pekin Fire Company President Lawrence Amacher Jr. was arrested today for … which misrepresented his use of the funds. As company president, Amacher oversaw the fire company’s games of … Former Pekin Fire Company President Lawrence Amacher Jr was arrested today for …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… “Stealing funds designed to help special needs children is abhorrent,” State Comptroller Thomas P. DiNapoli said. …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsFormer Bronx Youth Director Pleads Guilty
… the guilty plea of Earnestine Russell to grand larceny in the third degree for stealing grant money from a state-administered, federally-funded grant to support … middle school children. Russell was sentenced to one year in jail and must pay back $61,098. According to the …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyComptroller DiNapoli Releases School Audits
… completed audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District , Niagara Charter … completed audits Alb Leadership Char HS for Girls Char School for Applied Technologies Eugenio Maria de Hostos Char …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Licensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdfPerformance of Industrial Development Agencies in New York State - 2021 Annual Report
This report summarizes data for fiscal year 2019, the most recent data reported by IDAs through the Public Authorities Reporting Information System (PARIS). The report also contains a brief discussion of local development corporations (LDCs), a related type of local authority.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2021-annual-report.pdfInformation Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfDiNapoli: Brooklyn Economy Sets Records
… services." "The resurgence of film and television production in New York has been successful beyond our wildest …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsBorrowing Against Your Contributions – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Borrowing Against Your Contributions
https://www.osc.ny.gov/retirement/publications/1508/borrowing-against-your-contributionsRetiring Before Age 62 – Career Plan for ERS Tier 2 Members
… for ERS Tier 2 members covered by Sections 75f and 75g Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1508/retiring-age-62Contributing Toward Your Retirement – Career Plan for ERS Tier 2 Members
… Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g …
https://www.osc.ny.gov/retirement/publications/1508/contributing-toward-your-retirementMore About This Retirement Plan – Career Plan for ERS Tier 2 Members
… Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g About This Retirement Plan …
https://www.osc.ny.gov/retirement/publications/1508/more-about-retirement-planWorld Trade Center Presumption – Career Plan for ERS Tier 2 Members
… Tier 2 members covered by Sections 75f and 75g World Trade Center Presumption …
https://www.osc.ny.gov/retirement/publications/1508/world-trade-center-presumptionChallenging a Determination – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Challenging …
https://www.osc.ny.gov/retirement/publications/1507/challenging-determination