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Opinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Medicaid Audits Find More Than $500 Million in Waste
… costs billions of dollars annually and the work done by my auditors has found waste throughout the system. My office … billion in federal, state and local funding. State funding alone for the Medicaid program is projected to account for … of cost-sharing funds in nursing homes and other errors on nursing-home claims and nearly $13 million from dental …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteDiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… guilty to grand larceny for stealing over $35,000 in pension payments, New York State Comptroller Thomas P. … Court. In April, the couple were arrested for cashing pension checks meant for Stephen’s deceased father. “Stephen … deceased father’s name on checks to try to cheat the state pension system of over $35,000 they were not entitled to,” …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsOpinion 90-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be foreclosed by actions in rem, pursuant to title 3 of article …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 98-16
… certiorari proceedings ( cf ., Korn v Gulotta , 72 NY2d 363, 373, 534 NYS2d 108, 113). As to how long moneys must be …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … period is automatically extended to the next business day and a real property tax payment received in an envelope …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 93-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … copies of the order of adoption in Surrogate's Courts. You state in your letter that while section 2402 of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-19DiNapoli Releases July Cash Report
… lower than projections from the Enacted Budget. Spending for local assistance programs totaled $32.2 billion and was …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportOpinion 2000-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … may enter into a municipal cooperation agreement for the joint provision of police protection …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24DiNapoli: Lockport Facing Severe Cash Flow Problems
… The city of Lockport will run out of cash to pay for operations in the very near future unless it secures … when bills must be paid before revenue is received to pay them. Cash shortfalls also happen when expenditures … The city of Lockport will run out of cash to pay for operations in the very near future unless it secures …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingDiNapoli: Former Hannibal Fire Chief and Father Arrested
… Oswego County District Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the arrest of … Fire Chief Chris Emmons for allegedly stealing $18,000, and Carl Emmons Sr., Chris Emmons’ father and a volunteer firefighter, for stealing over $2,500 from …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… going so far as to attempt to disguise himself as him in order to collect his pension and Social Security payments for … Gritman’s pension and Social Security benefits were to cease upon his death, but Timothy Gritman concealed his father’s death in order to continue to receive his retirement benefits. In his …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… P. DiNapoli. The report assesses the district’s progress with implementing recommendations made in previous audits in … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… State Comptroller Thomas P. DiNapoli and Ulster County District Attorney David J. Clegg today announced the indictment of former Ulster County BOCES criminal justice instructor Anthony Sciacca, a retired Westchester County Police Officer. Sciacca allegedly stole over $163,000 from the New …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleDiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in … The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Auditing Travel/Conference Claims – Travel and Conference Expense Management
… is an essential internal control for ensuring that travel policy requirements are consistently met by all employees. … lodging and meal rates set in the travel and conference policy? Employees who travel must be aware of travel and conference policy requirements and they must understand the consequences …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsXII.8.E Payment Assignments – XII. Expenditures
… Operations XI.12.B Contract Assignments . According to the New York State Lien Law (Article 2, Section 16), payment … must reply in writing, either via email to Offset_Unit@osc.ny.gov or: NYS Office of the State Comptroller Bureau of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… than DOB’s initial forecasts from May 2021, according to the March State Cash Report released today by New York … PTET proceeds are expected by the Division of the Budget to be offset by lower personal income tax (PIT) collections … “The state ended the fiscal year in a good position due to higher than projected receipts and lower than projected …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projections