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Opinion 93-5
… Wood v LaRose , 67 Misc 2d 597, 603 324 NYS2d 788, 797, reversed on other grnds 39 AD2d 469, 336 NYS2d 795, affd 35 …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… New York State Comptroller Thomas P. DiNapoli and Nassau County … man was sentenced today to up to ten-and-a-half years in prison for his role in a $12 million Ponzi scheme that … to the COVID-19 pandemic further delayed the case. The State Comptroller’s Office, United States Postal Inspection …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes … To determine whether the Department of Healths monitoring and inspection of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesHealth, Safety, and Accessibility in District 75 Schools
… Objective To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and … that provides highly specialized instructional support in a wide variety of settings and locations. In school year 2019-20, approximately 26,000 special …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsTown of Barker – Justice Court Operations (2016M-422)
… 19, 2016. Background The Town of Barker is located in Broome County and has a population of approximately 3,000. … Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling approximately … the ability to modify or delete adjudication information in the Court's computers without the original data being …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Opinion 97-14
… is comprised of several companies, the members of each company, may determine to use foreign fire insurance tax … moneys of a fire department consisting of a single fire company must be used for the benefit of the department, as … that the foreign fire insurance tax moneys of a multi-company fire department must be turned over to the companies …
https://www.osc.ny.gov/legal-opinions/opinion-97-14DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. Guyette, 44, was sentenced to six months in jail, five years probation and ordered to pay $117,120 in …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionSelected Performance Measures (Follow-Up) (2021-F-26)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Selected Performance Measures (Report 2018-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f26.pdfManagement of Internal Controls (2012-S-26)
To determine if the Board of Directors of the Fuller Road Management Corporation (FRMC) promoted internal controls that helped to ensure an ethical business cli
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s26.pdfManagement of Invasive Species (2019-S-26)
To determine if the Department of Environmental Conservation (Department) was effectively managing invasive species to prevent and mitigate the harmful...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26.pdfMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… determine whether Medicaid made inappropriate payments to a transportation provider. The audit covered the period from … authorized transportation providers. Participation in Medicaid requires that providers agree to prepare and … a private proprietary corporation that has been providing taxi services to Medicaid recipients since September 2012. …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… Rights (CCHR) allowed some housing discrimination cases to sit at times for years without resolution, according to an audit released today by New York State Comptroller … The audit found CCHR lacked clear timelines and oversight to ensure cases were reviewed and investigated timely, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… services for adults (age 18 and older) who, because of mental or physical impairments, are unable to meet their … with law enforcement and other service providers (e.g., health, mental health, housing, homemaking), and assistance … the client’s needs, including: A referral was made by a hospital social worker alleging self-neglect, unclean home …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanState Agencies Bulletin No. 1108
… Shift Override S3G Step 3 Out-of-Title Grievance WPS WC 60% Sup WSP Award/Supp Program Supplement Therefore, it is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1108-2011-2012-deficit-reduction-plan-employees-designated-management-orComptroller DiNapoli: 26 School Districts in Fiscal Stress
… New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. Although the same number of districts were designated in fiscal stress last year, many of the entities in this year’s list … financial pressures facing school districts, our fiscal stress monitoring system has revealed encouraging results in …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressAndes Central School District - Cafeteria Operations (2019M-26)
… breakfast and second lowest for lunch as compared to all Delaware County school districts. Internal controls over cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Oversight of Housing Discrimination Complaints
… has no policy requiring its staff to conduct timely intake appointments for submitted inquiries. For 19 inquiries where …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of … The determination of materiality and the resulting impact on accounting decisions requires the use of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… Assistance fell short for vulnerable adults in New York City because Adult Protective Services (APS) … with medical or social supports. Caseworkers are based in HRA field offices and contracted nonprofits across the city and often meet clients in their homes to assess their needs. The audit reviewed APS …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortSUNY Bulletin No. SU-60
… are as follows: Dues Code 222, UUP Dues will be UUP Member 26P Agency Shop Code 215, UUP Agency Shop will be UUP … Fee Payer 26P Dues Code 260, UUP21P/CYF Dues will be UUP Member 21P Agency Shop code 262, UUP 21P/CYF Agency Shop will … service, summer session, location stipend, bonus, lump sum payment, and longevity lump sum payment from gross pay. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-60-correction-bulletin-no-su-60-relating-dues-structure