Search

Comptroller DiNapoli and Attorney General Schneiderman Announce Three Arrests in $200,000 Contract Fraud

… for conspiring to defraud the state of over $200,000 by submitting false invoices over a two year period for HVAC … in New York.” “These greedy contractors sought to profit by defrauding the state, and now they are being held … that New York’s hard-working taxpayers don’t get fleeced by corrupt contractors.” Attorney General Schneiderman …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-and-attorney-general-schneiderman-announce-three-arrests-200000-contract-fraud

Comptroller DiNapoli Releases Municipal Audits

… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits

Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)

… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19

Opinion 2010-2

… opinion. PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER … be the one that local officials believe will yield the best price or maximum financial benefits. You ask whether a … that local officials have a fiduciary duty to secure the best price obtainable in their judgment or the most …

https://www.osc.ny.gov/legal-opinions/opinion-2010-2

State Comptroller DiNapoli Releases Municipal & School Audits

… or misappropriated without detection. Town of Middlebury – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town … operations in a timely manner. Auditors found that the tax collector did not remit taxes totaling approximately …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0

Opinion 90-23

… constitutional debt limitations indebtedness contracted by them for so much of the cost of any public improvement as is required by local law or ordinance to be assessed against real … indebtedness, in addition to the indebtedness excluded by section 5 of this article, there shall be excluded: …

https://www.osc.ny.gov/legal-opinions/opinion-90-23

Steuben County – Court and Trust Funds (2024-C&T-4)

… Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 … estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court. Together, the … and up-to-date court and trust register as required by law. 1 Security interest in property filed to ensure …

https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4

Collection and Use of the Motor Vehicle Law Enforcement Fee

… each automobile insured in the State. The Fee is collected by the insurance companies and remitted to the Department. … Department could better ensure that all Fees are remitted by the insurance companies. Division employees visit grantees …

https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-fee

Village of Sidney – Financial Activities (2023M-14)

… fund balance for fiscal year-end 2021-22 was overstated by $571,719, the transparency of Village financial operations … $60,452 of that total. General fund assets were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses

… DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York, William F. Sweeney, … to bilk insurance companies and federally-funded Medicare out of more than $80 million. Thanks to the … Medicare and other health care benefit programs to obtain reimbursement to which he and his co-conspirators were not …

https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providers

Selected Aspects of Safety and Security in Subway Facilities

… New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point intercoms, and … Chief Security and Safety Officer is mainly responsible for the policy aspect of safety and security across all MTA …

https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilities

Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island

… Eric T. Schneiderman today announced the sentencing of Charles Angelillo, 41, of Eastport, for his role in a conspiracy to defraud the state of over $200,000 by submitting false invoices over a two year …

https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-island

State Comptroller DiNapoli Releases Municipal Audits

… – Budgeting (Chenango County) The budgets adopted by the board underestimated revenues and overestimated … result, original estimates of $9.8 million were increased by more than $3.6 million after competitive bids were … as of March 31, 2024 the general fund was overstated by $584,018 and the highway fund was understated by $123,066. …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits

Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)

… ] Audit Objective Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-related

Utilization of the Arch Street Yard and Shop Facility

… completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of ESA; and whether the Facility is maintained and secured … from May 3, 2002 to May 23, 2017. Background As part of the MTA’s mammoth ESA project, it constructed the new …

https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facility

Opinion 89-54

… MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … of any improvements the town board determines to finance by a charge upon the area of the town outside of any … in its discretion determines, be borne either (1) partly by the area of the town outside of any villages and partly by …

https://www.osc.ny.gov/legal-opinions/opinion-89-54

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… thus: did not maintain sufficient banking or purchasing records, funded and disbursed money from reserves without …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)

… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … issued and the RFP for external audit was last advertised in 2011. 13 purchases totaling $99,231 lacked quote and sole …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claims