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Comptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… NEW YORK – Attorney General Barbara D. Underwood and State Comptroller Thomas P. DiNapoli … Attorney General Barbara D Underwood and State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a proper charge against the … local government or school district. As a general rule, a claim package should contain enough detail and documentation …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingAccidental Death Benefit – Regional State Park Police Plan
… The benefit can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse … minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible for benefit … designated beneficiary or to your estate. If you have no beneficiaries as listed above, we will not pay the accidental …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitOpinion 94-22
… maintenance and operation; a list of benefited properties; and a statement of the method by which the … expenses of the district will be imposed upon benefited real property in proportion to the benefit received, to … and cost of the district which is apportioned to benefited real property in accordance with the district plan is a …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Contract and Payment Actions in September
… County. $1.5 million with Coyle Industries Inc. for a dockside sustainable shoreline project at Hudson Highland …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-septemberDiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… Comptroller Thomas P. DiNapoli, Montgomery County District Attorney Christina Pearson, and New York State Police Superintendent Steven G. James announced the arrest of MaryBeth Shults, the former … misuse of public funds.” “The Montgomery County District Attorney’s Office takes matters of public trust and misuse of …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberOpinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … or a municipality of this State may be purchased by a county at an auction without contravening the competitive … that, pursuant to General Municipal Law, §103(6), a county may purchase second-hand equipment from another …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… of U.S. Senator Elizabeth Warren's Climate Risk Disclosure Act . Under the act, the Securities and Exchange Commission (SEC) would … of US Senator Elizabeth Warrens Climate Risk Disclosure Act …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureCuddebackville Fire District – Board Oversight (2024M-94)
… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … partially fund the district’s future OPEB. However, there is no legal authority for the district to fund its OPEB. … regarding the claims audit results. The claims auditor is required to examine all claims for adequate evidence to …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… that did exist were not adequate. Village of Herkimer – Water and Sewer Financial Operations (2019M-102) Key duties over water and sewer operations such as billing, collecting, entry … (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not … and accurate manner. Auditors identified a cash shortage of $23,838 during this former clerk’s tenure. The former … the former clerk was arrested in November of 2020 . The matter is still pending in court. South Butler Fire District …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
Determine whether Beaver River Central School District (District) officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and deposited.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/beaver-river-2021-123.pdfState Comptroller DiNapoli Releases Municipal Audits
… Board of Public Utilities – Energy Efficiency and Recycling Programs (Chautauqua County) Although the board …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… $4.3 million. Key Findings An account clerk and the Deputy Town Clerk (Deputy) performed virtually all of the Supervisor’s financial duties without his proper oversight. The Deputy also routinely performs the fiscal duties of the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40DiNapoli Announces $15 Million Investment in Northern Ireland
… The allocation followed an intensive analysis by 57 Stars LLC, the manager of the Fund’s $100 million Emerging Europe … Fund, and is part of an estimated $30 million anticipated investment in Northern Ireland. “We’ve found a dynamic … Ireland has the young, skilled workforce and the solid infrastructure that are hallmarks of the long-range economic …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandDiNapoli Announces State Contract & Payment Actions for May 2014
… $222.5 million, 20-year lease renewal for CUNY at 230 West 41st St., Manhattan, with 230 West 41st Street LLC, wholly owned by the Research Foundation of CUNY. …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014Accounting and Budgeting for Shared Sales Tax Revenues
highlights accounting and budgeting changes for counties who share their own sales tax revenues with other local governments within their boundaries
https://www.osc.ny.gov/files/local-government/publications/pdf/sharedsalestaxrev.pdfDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… Enacted Budget increases funding for education, clean water, affordable housing and other programs, but authorizes more than $10.5 billion in new state debt and allows billions of dollars in lump sum … including certain mandated testing by most public water systems in the state. Related measures include a new …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadTown of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, … The Superintendent did not properly safeguard and account for fuel inventory. The Superintendent also did not realize … The Superintendent did not properly safeguard and account for fuel inventory The Superintendent also did not realize …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54