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New York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler … that on Monday, November 10, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, both of the Town of New … charging them with Grand Larceny in the First Degree and Conspiracy in the Fourth Degree in connection with a …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… it’s not always possible – we will follow the paper trail, find what was stolen, and do our absolute very … to entities such as the Dunkirk School District. In March 2025, school district officials observed irregularities in … related to Woods’ charged crimes. Through audits and budget reviews, DiNapoli’s office has warned the city to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityNew York’s Economy and Finances in the COVID-19 Era
… in February, reflecting net gains of nearly 2 million jobs since April 1996. The COVID-19 pandemic dealt a body … million represented the State’s largest monthly loss of jobs on record. New York City lost 944,000 jobs from February to April, and recovered 12.9 percent …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Disability Retirement – When Employees Retire
… A disability application can be filed by the employee or someone authorized to file on the employee’s behalf. For example, the employee’s attorney, a power of attorney (POA), or a … Overview of the disability application review and determination process …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementThe Ex-spouse’s Payments – Divorce and Your Benefits
… all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s … before the member’s retirement date to avoid delays in payments to the ex-spouse. If the member is already receiving … at the time the final DRO is submitted, the ex-spouse’s payments will begin after we calculate their distribution. …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsNassau County – Contract Approval Process (2012M-192)
… was to examine the County's internal controls over the approval of contracts equal to or greater than $50,000 for … of the 22 contracts subject to the County Charter 45-day approval process exceeded the limit from two to 111 days. … were added by NIFA during a control period, the contract approval process increased to an average of 85 days, an …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Liberty Central School District – Budget Review (B4-13-4)
… of our review, except for certain matters related to the food service fund, we found that the significant revenue and … The proposed 2013-14 fiscal year budget for the food service fund includes appropriated fund balance in the amount of $36,162. Through February 28, 2013, the food service fund had spent $10,517 more than they received …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Village of Upper Brookville – Justice Court (2013M-160)
… 30, 2012. Background The Village of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an elected Board of Trustees comprising a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… The City has a Mayor, a nine-member City Council, and an appointed Treasurer. The City’s 2012 and 2013 general fund … who were paid $164,613. City officials also did not have a written agreement with one of eight professional … City financial operations. System users were unnecessarily assigned administrative rights and had access to system …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… January 1, 2014 through March 31, 2015. Background The Syracuse Industrial Development Agency is an independent … State Legislature in 1979 for the benefit of the City of Syracuse and its residents. The Agency, which is governed by … Syracuse Industrial Development Agency Project Approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andBroome County – Financial Condition (2013M-224)
… by the Board of Legislators comprising 15 elected members, one of whom serves as the Chair. The County’s budgeted … the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding … sufficient levels of fund balance to support current and future operations or provide a mechanism to cover …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, … provision prohibiting cash advances. The School has a debit card policy, which provides appropriate guidance … advances. Give strong consideration to ending the use of debit cards. If using debit cards is to continue, impose …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsCity of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Contact Update Online Help
… Contact Management System (OOOCMS) button. Updating Contacts When you view a contact, the choices below appear. … Verify. Click OK to verify the selected contact. Modify Contacts If the contact listed is correct, but the contact … Click OK to inactivate the selected contact. Inactivated contacts will remain for one year. After one year, the …
https://www.osc.ny.gov/contact-update/online-helpOpinion 90-28
… against a planning board member performing uncompensated work in connection with a matter before the board, the board … compensation, perform percolation tests and other design work for individuals in the community who are subdividing … on the subdivision applications on which he has performed work as an engineer. Article 18 of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district and charter school finances and operations to ensure money is being spent appropriately and effectively. … state’s building aid payment schedule. District officials have maintained real property taxes at a consistent level …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsIX.7.J Final Reports – IX. Federal Grants
… listed in any final financial report should be traceable to SFS records. State agencies are required to reconcile state accounting records to federal award records before the final report is prepared …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsHarpursville Central School District - Financial Condition (2018M-120)
… and indicated they planned to continue to work toward meeting our recommendation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… for local business development. Board-approved loans made from the community development (CD) fund were recorded as … than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as … Adopt a policy to provide guidelines for loans made from the CD fund to other Town funds. Maintain adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216