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Comptroller’s Update: State Fiscal Year 2014-15 Revenue Trends through the Mid-Year, October 2014
The State ended the first half of State Fiscal Year 2014-15 in an improved cash position, due largely to unanticipated settlement revenues and tax receipts.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2014-15.pdfUnclaimed Condemnation Awards
Any monies held by or owing by a public corporation or any other corporation for the payment of a condemnation proceedings award and that have remained unclaime
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/condemnation-awards.pdfState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… through five years on Staten Island. Throughout the course of the scheme, the defendants diverted public funds to … but instead was spent on personal indulgences. This breach of public trust is not only morally wrong, but criminal, and … prosecutors, ADAs Gregg Brown and Andrew Botelho. The type of selfish behavior displayed by these defendants is …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… About the Program The Acts help ensure that the operators of motor vehicles driven in New York State possess adequate … injure or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for tracking the expenses of administering the Acts and assessing these expenses on …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Albany Public Library , Cambria Housing Authority and the Oneida County Department of Social Services . “In today’s fiscal climate, budget … they conducted an annual income recertification for eight of the 10 tenants reviewed. Oneida County Department of …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Opinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An … an industrial development agency IDA may reimburse members of the IDA or the executive director of the IDA for certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 92-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (use of municipal employees and equipment on private property … Whether a town may enter into an agreement with the owner of a parking lot to permit the town to use a portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 95-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) … Whether this aid may be used to pay operating expenses of the school district or is required to be used to fund …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 93-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to advertise for sealed bids to contract for the services of physicians to give physicals to volunteer firefighters of … to advertise for sealed bids to engage the services of physicians to give physicals to volunteer firefighters of …
https://www.osc.ny.gov/legal-opinions/opinion-93-3DiNapoli: Former Clerk Padded Her Pay With Town Funds
… Comptroller Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found that she paid herself thousands of dollars in unauthorized payroll payments. Green also had … while employed as the clerk to the supervisor for the Town of Minerva. The arrest is the result of DiNapoli's …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… Superintendent Steven A. Nigrelli announced the arrest of Michelle Asquith, the former Town of Poestenkill administrative assistant, for allegedly … in making sure she will be held accountable.” “Crimes of this nature directly impact citizens of Rensselaer … State Comptroller DiNapoli announced the arrest of Michelle Asquith the former Town of Poestenkill …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… Thomas P. DiNapoli today announced the sentencing of Leslie Schwinzer, of Knoxville, Tennessee, for stealing pension checks that had … in United States District Court for the Eastern District of Tennessee at Knoxville. “Leslie Schwinzer lied about her … Thomas P DiNapoli today announced the sentencing of Leslie Schwinzer of Knoxville Tennessee for stealing …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of professional judgment to assess the quantitative and … to the Agency Financial Reporting Package, no omissions of fact shall be made on the basis of immateriality. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityDiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of the state fiscal year were $3 billion, or 10.2 percent, … today by State Comptroller Thomas P. DiNapoli. “The shift of the tax filing deadline from April to July this year added … State tax receipts of $264 billion through the first four months of the state …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit … (Report 2021-S-36 ). About the Program The Department of Health (DOH) administers the State’s Medicaid program. DOH … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … Act to help provide a continuous and adequate supply of dependable electricity to the people of the State. Chapter … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for … Background New York City (City) and the Port Authority of New York and New Jersey (Port Authority) negotiated a …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseReal Estate Portfolio
… whether the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or dispose of those properties, and disposed of property on terms beneficial to the State. The audit … whether the New York Power Authority has accounted for all of its real estate holdings determined the need to either …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … Care (Report 2017-S-74 ). About the Program The Department of Health (Department) pays Medicaid providers using the … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Objective The objective of this audit was to determine whether the Department of Health (Department) made improper fee-for-service (FFS) … Department administers New York’s Medicaid program. Many of the State’s Medicaid recipients are enrolled in MLTC … The objective of this audit was to determine whether the Department of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plans