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Local Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfClaims Processing Activity April 1, 2025 Through September 30, 2025
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s11.pdfComptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… a Rochester-area businessman, for working with others to rig the bidding process for multi-million dollar public … The Honorable Dennis M. Kehoe in Monroe County Court to four felonies, including two counts of the class “C” … proceedings, it is expected that Lynch will be sentenced to two-and-one-third to seven years in state prison and be …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… State Comptroller Thomas P. DiNapoli today announced that the executive director of the Island Child Development Center, once one of the city's largest providers of special education services to … and State Comptroller Thomas P DiNapoli announced that the executive director of the Island Child Development Center …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialDiNapoli: Fix Delays With Child Support Payments
… New York had the nation's second-highest balance of undistributed child … collections (UDC), totaling approximately $59 million at the end of federal fiscal year 2016, according to an audit … today by State Comptroller Thomas P. DiNapoli. Although the state Office of Temporary and Disability Assistance …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Ausable , Fishers Island Waste Management … , Plattsburgh Housing Authority , Town of Salem and the Westbury Water District . “In today’s fiscal climate, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Central Valley School District , Cornwall Central … High School , Trumansburg Central School District and the Wappingers Central School District . “In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsDiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… The West Hurley Fire District’s former chief and a fire … March arrests for using fire district resources to support the former chief wife’s Woodstock Landscaping & Excavating … The West Hurley Fire Districts former chief and a fire …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and monitor the city’s financial condition due to inadequate, inaccurate … in 2007 to $620,000 in 2011, a decrease of 81 percent. The city’s short-term borrowing to cover expenses also … Officials in the city of Amsterdam are unable to properly assess and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… In the emergency response to Superstorm Sandy, the state Division of Military and Naval Affairs (DMNA) used … such circumstances, state agencies should keep watch over the public’s money and, in this case, DMNA should now recover … In the emergency response to Superstorm Sandy the state Division …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… and Attorney General Eric T. Schneiderman today announced the unsealing of an indictment charging John H. Eydeler III, … 66, a resident of Glendale, Arizona, with grand larceny in the second degree, a class C felony. Eydeler is alleged to have stolen over $100,000 in pension payments from the New York State and Local Employees Retirement System …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… Greene County District Attorney Joseph Stanzione, and the New York State Police Superintendent Stephen G. James announced the arrest of a Tannersville couple, Kelly Tuomey, 56, and … for allegedly stealing over $35,000 in pension payments. “The defendants allegedly exploited a family member’s death to …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… donated to her campaign fund. The public corruption case arose out of a cooperative federal-state partnership … As part of the plea agreement, Wormuth must also pay $1,250 in restitution to the Friends of Mindy Wormuth campaign … on the Saratoga County Board of Supervisors. The case was investigated by the Comptroller’s Division of …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingOpinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the term liabilities as used in section 2828 of the Public Authorities Law relative to termination of public …
https://www.osc.ny.gov/legal-opinions/opinion-91-56DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… and pleaded guilty today to stealing nearly $11,000 from the town over a two-year period, State Comptroller Thomas P. DiNapoli, Attorney General Letitia James and the New York State Police announced. William Tarby pleaded guilty to Grand Larceny in the Fourth Degree and Official Misconduct. As part of his …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townDiNapoli: Canal Corp. Must Address Gaps
… The New York State Canal Corporation has not performed … on a significant number of critical structures along the system’s 524 miles of waterways, according to an audit … The New York State Canal Corporation has not performed …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… County Police Det. Sergeant Terrance Hoffman will repay the New York State and Local Police and Fire Retirement … $465,647, as part of his sentence today for defrauding the retirement system in a double-dipping scheme. Hoffman, … was sentenced to execute a confession of judgment for the full restitution in Nassau County District Court Part 9P …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… Comptroller Thomas P. DiNapoli, United States Attorney for the Northern District of Georgia Ryan K. Buchanan and Inspector General for the Social Security Administration Gail S. Ennis today … Sandra Smith, a resident of Georgia, has pleaded guilty to the federal crime of theft of government funds and must pay …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsState Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… Cuomo put forward a state budget proposal during one of the most difficult times faced by our state. The pandemic is far from over, and it continues to have … Gov Cuomo put forward a state budget proposal during one of the most difficult times faced by our state The pandemic is …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalDiNapoli Issues Report on Public-Private Partnerships
… for strong oversight provisions if New York broadens the authority of the state to enter into public-private partnership (P3) … of public projects. DiNapoli’s recommendations follow the release of a report today examining the benefits and … for strong oversight provisions if New York broadens the authority of the state to enter into publicprivate …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnerships