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New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
… David M. Hoovler announced today that, John Aber, 49, of Staten Island, pleaded guilty before Orange County Court Judge Robert H. Freehill, to grand larceny in the fourth degree, for having stolen money while he was the comptroller of the city of Newburgh. At the time he pleaded guilty, Aber …
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our … is the State’s affordable housing agency, with a mission to build, preserve, and protect affordable housing and … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12)
to determine whether residents of Mitchell-Lama developments supervised by DHCR are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from January 2019 through December 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12.pdfXIV.5 Employee Award Programs – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to outline the issues Business Unit personnel should be aware of in planning for employee award programs and the … The purpose of this section is to outline the issues Business Unit personnel should be aware …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsOpinion 91-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Park Lands (authority of newly incorporated village to assess park land fee upon subdivision plat already so … number of lots or the overall density. This is in reply to your letter concerning payment by a developer of money in …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 90-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award … Whether the establishment of a service award program for the volunteer firefighters of …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND PHRASES -- "Per day" (for purposes of compensation to improvement district commissioners) TOWN LAW, §214: Where … Concerning the portion of 1981 Opns St Comp No 81179 p 191 that an improvement …
https://www.osc.ny.gov/legal-opinions/opinion-90-49DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… The state Department of Health (DOH) allowed more than $1.5 billion in improper Medicaid payments over the course of several years due to errors in its billing system and may have exposed patients … The state Department of Health allowed more than $15 billion in improper Medicaid …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionSecurity Over Critical Systems (2025-S-25)
To determine whether NHT’s access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s25.pdfSecurity Over Critical Systems (Follow-Up) (2025-F-5)
To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdfOpinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY …
https://www.osc.ny.gov/legal-opinions/opinion-98-4XII.8.E Payment Assignments – XII. Expenditures
… section outlines the procedures agencies should follow to approve the assignment of contract payments to an individual or entity other than the original contract … This section outlines the procedures agencies should follow to approve the assignment of contract payments to an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsXIII.8 Overview – XIII. Employee Expense Reimbursement
… Section Overview In addition to travel reimbursements, employees can be reimbursed for other expenses according to collective bargaining agreements, the Division of the Budget Guidance, and other sources. The following … In addition to travel reimbursements employees can be reimbursed for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated properties that are not essential to its core mission, as required, and took appropriate … To determine whether the Port Authority of New York and New Jersey evaluated properties that are not …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for … To determine whether the Office of Children and Family Services OCFS has adequate controls …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service (Department) as required by the contract … To determine if United HealthCare remitted all drug rebate …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueOperational Advisory No. 35
… Starting January 1, 2024, agencies will have the ability to issue a personal service (salary) advance payment to eligible employees using the Accounts Payable module of the Statewide Financial System (SFS). Advance payment to … agencies will have the ability to issue a personal service salary advance payment to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Westford and Otsego County in … to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded. Background The … District is a district corporation of the State, distinct and separate from the Towns of Vienna and Verona, and located … to ensure that financial activity is properly recorded and reported and that D …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013m