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Court-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… announced that Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling approximately … today’s sentence. "Mr. Bayard abused the trust placed in him and pocketed $1.4 million from an estate he was …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementOpinion 88-32
… may determine to place an advertisement in a newspaper for the purpose of informing the public of the name, office, … we note that there is no express statutory authority for a town clerk to place or cause to be placed an … a necessary incident to a town's power to incur expenses for the publication and distribution of reports relative to …
https://www.osc.ny.gov/legal-opinions/opinion-88-32DiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… Mike Poulin announced the arrest of Chad Daley, 52, for allegedly stealing over $8,000 from a nonprofit that … State Police for their partnership in ensuring justice is served.” New York State Police Superintendent Steven G. James said, “This arrest is the culmination of a wide-range investigation that …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… Shannon Countryman, 46, was charged with grand larceny in the third degree and forgery in the third degree. “Shannon Countryman allegedly abused her … March 26, 2025. The charges filed in this case are merely accusations and the defendants are presumed innocent unless …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… Authority (MTA) is the largest transit system in the nation, providing nearly 40 percent of the nation’s public transit trips. In 2019, the MTA provided 3.8 billion trips across its … railroad services. The pandemic led to a dramatic drop in riders – and ridership revenue – for transit systems …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaOpinion 2004-3
… was applicable to all municipalities. This paragraph is now contained in Article VIII, §11(a) and is applicable only …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up) (2019-F-31)
To determine the extent of implementation of the ten recommendations included in our initial audit report, Oversight of Security Expenses in Single Adult ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f31.pdf2017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfChildren’s Unit for Treatment and Evaluation - Compliance With the Reimbursable Cost Manual (2018-S-47)
We conducted an audit of the expenses submitted by Children’s Unit for Treatment and Evaluation to the State Education Department for purposes of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s47.pdfChildren’s Center for Early Learning - Compliance With the Reimbursable Cost Manual (2011-S-21), 90-Day Response
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated proper
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-11s21-response.pdfChildren’s Center for Early Learning - Compliance With the Reimbursable Cost Manual (2011-S-21)
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated proper
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-11s21.pdfDiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
New York states Medicaid system could have saved up to $136 million it spent on patients with severe kidney disease whose expenses could have been covered by the federal Medicare program according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… gaps are likely to be larger-than-anticipated by the city in the coming years, underlining the importance of adding to … are strong and formalizing a policy for managing reserves in the future. “New York City has rebounded from the fiscal … cuts. As a result, the city has restored $73 million in FY 2024 and an average of more than $200 million annually …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsDiNapoli Releases Lower Manhattan Economic Snapshot
… with hundreds of thousands of public and private sector employees, and college students. In the past two years, Pace …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… periodic analysis of the card’s activity and the card holder’s job duties. Review and update annually a master list … Have billing statements broken down by credit card holder. Review bills and watch for red flags such as unusual … for cases where they are lost or stolen or the credit card holder has left the organization. Documenting Credit Card …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… allow you to: Document procedures to help guide management in decision making; Establish priorities and determine … fund capital assets; Identify which assets need attention in any given year; and Inform the public and solicit input on … of the new capital assets needed; The priority in which assets are to be acquired, replaced or repaired; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsComptroller DiNapoli Releases Municipal Audits
… of North Syracuse , Town of Thurston , Town of Willsboro and the York Fire Department . “In today’s fiscal climate, budget … properly authorize all tuition reimbursements paid to the director. Village of North Syracuse – Claims Audit (Onondaga …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases School Audits
… for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , Holley Central … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… arising out of his embezzlement of more than $120,000 from the BMFD, after his prosecution by United States … a result, Garcia was also an officer of the Fire Council from in or about April 2013 through in or about April 2017. … by the Fire Council and the BMFD starting in April 2013. From in or about May 2013 to in or about March 2017, Garcia …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Executive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
Bronx District Attorney Clark and New York State Comptroller DiNapoli today announced that the longtime director of a Bronx youth group has been indicted on charges she stole $112000 from a stateadministered federally funded grant to support afterschool programs for middle school children
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grant