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Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… Board-approved loans made from the community development (CD) fund were recorded as transfers, rather than as a … in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to provide guidelines for loans made from the CD fund to other Town funds. Maintain adequate records to …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Acceptable Time and Attendance Systems – Legacy Reporting
… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… secured bond or $10,000,000 partially secured bond. On Tuesday, November 18, 2025, co-defendant Ari Manojkumar, age … State Office of the Medicaid Inspector General and the Hudson Valley Crime Analysis Center. Based upon information …
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
… from the city and covering up the theft by falsifying city records. “As Dunkirk’s severe financial troubles escalated, … it relates to this and the other case moving through our criminal justice system, that sacred responsibility included … those who breach the public trust accountable for their criminal conduct.” “My office’s reforms were the direct …
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
… Accidental and Performance of Duty Disability Documents Notice of Accident To qualify for an accidental disability retirement, the member must file written notice with us within 90 days of the accident. The notice must detail the time and place of the accident, the …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… events. Three trustees currently appointed from MTA, TA and TBTA govern FMTAC. It was initially funded by a … Grand Central Terminal. New York City Transit Authority (TA) The TA, in cooperation with its subsidiary the Manhattan and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… process by which project costs are allocated based on Time and Labor data. The integration of payroll and labor … period. The reconciliation requires that labor be based on paid payroll expenditures. A system reconciliation of … costed labor and payroll expenditures will be based on the same time period. The reconciliation requires that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… (NFP) organizations and the state were not processed until after the contract start date. DiNapoli’s report showed that no progress has been made … delivery to vulnerable populations.” “The fact that after decades of the work, the prompt contracting problem has …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsOpinion 90-28
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … member should not participate in the discussion or vote on any such matter. You ask whether a planning board member … their property if the board member abstains from voting on the subdivision applications on which he has performed …
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 … – Budgeting (Orleans County) District officials did not prepare accurate budgets for the 2010-11 through the 2015-16 fiscal years. While the district appropriated fund balance to help finance …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… that money for personal expenses, such as rent for his family residence, car loans, and a payment for three automobile … to the NYSBOE, he also falsely disclosed meals during a family vacation as campaign expenses. That includes a family …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardOpinion 2004-3
… the issues discussed in the opinion. CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax revenues); (exclusion for pay-as-you-go financing) CONSTITUTIONAL LAW -- Tax Limit (exclusion for capital appropriations financed with …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Comptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Joel Rivera. In 2013, Alvarez ran for Rivera’s seat in the 15th Council District, but was unsuccessful in the Democratic …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoService-Disabled Veteran-Owned Businesses
… SDVOB program allows eligible veteran business owners to become certified as SDVOBs, and aims to increase their … business with the Comptroller’s Office as an SDVOB, you must be certified and listed on the Service-Disabled … or for questions on eligibility, visit the OGS website . Do Business with New York State New York State offers many …
https://www.osc.ny.gov/state-vendors/sdvobOpinion 2000-10
… with Urban Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded … agreement with the UDC providing that, in the event of the sale of the civic center, the unpaid portion of the loan will be repaid from the proceeds of the sale, the repayment requirements of such act take precedence …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Opinion 96-23
… other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … (except in certain instances counties) from the statutory court fees which clerks are required to charge or … this provision would exempt a town from the payment of statutory court fees. The town has asserted that it is …
https://www.osc.ny.gov/legal-opinions/opinion-96-23XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part … event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee … by creating an expense report, associating the travel card charges and out-of-pocket expenses to the expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… Applicants who were next in line for coveted Mitchell-Lama apartments were skipped over for people farther down the … agents for Mitchell-Lama buildings who let residents have apartments without the required approval from the New York … (HPD) as well as co-op owners renting out their apartments on Airbnb. “New York is facing a dire shortage of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skippedState Contract and Payment Actions in January
… of Agriculture and Markets $4 million with Resist Inc. to provide program administration services for the Socially and Economically Disadvantaged … Canalway Heritage Fund, Inc. for marketing and advertising services. Office of Cannabis Management $6.9 million with FTI …
https://www.osc.ny.gov/press/releases/2024/03/state-contract-and-payment-actions-january