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June 2002: GASB Statement 34
… Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project was … financial reporting model that provides users of financial statements with information which will enhance their … has been accomplished by local governments through filing of the Annual Update Document (AUD), and school …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34DiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… P. DiNapoli and the New York State Police announced the arrest of Village of Candor Mayor Eric Halstead for stealing … State Police Superintendent Steven G. James said , “This arrest should serve as a reminder that those who choose to abuse their positions will be brought to justice. The arrest of Mayor Halstead sends a strong message that we will …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageOpinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11DiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… P. DiNapoli, Livingston County District Attorney Ashley Williams and New York State Police Superintendent Steven G. … Patricia Chatley, 61, of Nunda, New York, pleaded guilty to stealing more than $25,000 in New York state pension … own pockets,” DiNapoli said. “Thanks to District Attorney Williams and the New York State Police, she is being held …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… disease. An additional $177,100 had accumulated in two newer funds – Veterans’ Remembrance and Cemetery Maintenance …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … completed audits of the Dryden Central School District , New Rochelle City School District , Port Jefferson Union Free … New York State Comptroller Thomas P DiNapoli today announced … completed audits of the Dryden Central School District New Rochelle City School District Port Jefferson Union Free …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Opinion 91-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); … a village may impose either a tax on rents paid by tenants of properties located within the village or an occupancy tax …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 95-13
… project must retain these proceeds for the payment of principal and interest on the bonds, irrespective of whether … district purpose, in lieu of using the proceeds to pay principal and interest on the bonds, if the bonds do not have … those proceeds must be applied only to the payment of the principal and interest on the obligations. Although section …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli: Former Town of Minerva Clerk Pleads Guilty
… pleaded guilty to fourth degree grand larceny, official misconduct and tampering with public records, after an … and one year each on the misdemeanor charges of official misconduct and tampering with public records. In addition, … pleaded guilty to fourth degree grand larceny official misconduct and tampering with public records after an …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guiltyDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… to partner in the investigation. Fisher, who has been suspended, was required to meet with students for tutoring … by the Oswego Central School District, but has since been suspended. Fisher was charged with three counts of Falsifying …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… gain and altered Village records to cover her theft. My office’s investigation and our partnership with District … accountable for her actions,” DiNapoli said. “I extend my thanks to District Attorney Wetmore and the State Police for helping my office combat public corruption through their continued …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsDiNapoli Releases October State Cash Report
… (DOB) on Nov. 14. Collections for personal income tax (PIT) through October were $960 million below initial projections. DOB again reduced projections for PIT in the Mid-Year Update. "With personal income taxes …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportDiNapoli Expands Anti-Corruption Initiative
… of Investigations to build on efforts which resulted in 30 arrests and the restitution of $3 million last year. The … providers recovered more than $2 million, prompted six arrests, four convictions and resulted in legislation … promote cancer screening for indigent New Yorkers; and The arrests and convictions of various local officials from the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… Superstorm Sandy added three years to the Metropolitan Transportation … by State Comptroller Thomas P. DiNapoli. "Superstorm Sandy dealt the MTA’s security plans a serious setback," … 2017 as a result of damage sustained during Superstorm Sandy. Phases 2 and 3 of the capital security program are …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsWeekly Investment Plan
… 398,264 40 18,274 36,548 91,369 182,739 274,108 365,477 41 16,749 33,498 83,744 167,489 251,233 334,978 42 15,330 30,661 … 280,213 44 12,783 25,566 63,916 127,831 191,747 255,662 45 11,641 23,282 58,206 116,412 174,618 232,824 46 10,579 21,158 … 51 6,281 12,562 31,406 62,812 94,219 125,625 52 5,593 11,186 27,965 55,930 83,894 111,859 53 4,953 9,905 24,763 …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… State Comptroller Thomas P. DiNapoli and United States Attorney for the Southern District of New York Geoffrey S. … to our investigation and partnership with United States Attorney Berman and the Postal Inspection Service, we … of his father’s will. New York law provides for a fee to estate administrators like Bayard based on a …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… chemically addicted homeless adults at its 200-bed Jack Ryan Residence (JRR) for the period from September 2010 to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil … prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded … received about $1.2 billion in Empire Plan Medicare Rx rebates. The objective of our initial audit, issued on …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOversight of Juvenile Justice Facilities (Follow-Up)
… included in our initial audit report, Oversight of Juvenile Justice Facilities (Report 2022-S-13 ). About the … Toward this end, OCFS, through its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is … the operation and oversight of nine State-run residential juvenile justice facilities that serve court-placed youth. …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followDiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… 40, the owner of MAK Limo, pleaded guilty in Ulster County Court before Judge Brian Rounds. He faces up to 15 years in … in here and working collaboratively with us, permitting me to designate one of his attorneys as assistant district … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealing