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Opinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (intermunicipal agreement does not … Whether a town board member who also serves as the head village mechanic would have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 88-3
… Fund. You ask that we review the provisions of subdivision two of section 52 of the Workers' Compensation Law (WCL) regarding the disposition of fines. Subdivision two provides as follows: "All fines imposed under this … Concerning the provisions of subdivision two of section 52 of the Workers Compensation Law WCL …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… in a court of law. Anyone with additional information on this or any other public corruption matter is encouraged … of the State Comptroller of Investigations Unit, 110 State Street, 14th floor, Albany, NY 12236. DiNapoli encourages the public …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… a program receiving federal funds, which carries a maximum sentence of 10 years in prison. In addition to the prison sentence, Garcia, 51, of Ossining, NY, was sentenced to two …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Steven G. James announced that Karen Walsh, a 68-year-old Rochester woman, pleaded guilty to stealing $12,973 in state … this investigation,” James said. Walsh’s mother, also of Rochester, received a monthly payment as the beneficiary of … guilty to petit larceny before Judge Van H. White in Rochester City Court. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… Samuel Hiller, the former assistant director of Island Child Development Center, once one of New York City's largest … special needs students between ages three to five. Island Child Development Center (ICDC), a private not-for-profit … Attorney Brown said, "The public funds provided to Island Child Development Center were earmarked for special needs …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… Salamanca (15.4%). Conversely, the cities of Ogdensburg, Johnstown, Glens Falls, Mount Vernon and Utica each saw …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearDiNapoli, Social Security Administration IG Ennis Announce Guilty Plea of Maryland Man for Stealing Deceased Mother’s Retirement Payments
… Thomas P. DiNapoli and Social Security Administration (SSA) Inspector General Gail S. Ennis today announced the … from the New York State Common Retirement Fund and the SSA that were sent to his deceased mother, Elizabeth Dorothy … mother’s death and continued collecting her retirement and SSA payments. He stole $28,679 from the state pension fund …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-social-security-administration-ig-ennis-announce-guilty-plea-maryland-man-stealing-deceasedExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year … 11,298,469 15,697,954 121,332,470 Excess (deficiency) of revenues over expenditures (2,695,008) (222,916) … Examples from GASB Statement 34 Sample City Statement of Revenues Expenditures and Changes in Fund Balances …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Assessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… Insurance Fund, and self-insured political subdivisions of the State. Sections 151 and 50(5) of the Workers’ Compensation Law require that the Board and the Office of the New York State Comptroller ascertain the actual total …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… Corporation (HTFC), which is responsible for community development through the construction, development, … of their homes. LPAs, which are selected through an application process where they must demonstrate, among other … program could increase statewide participation in the application process and result in better distribution of …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfCyber Incident Response Team (2020-S-58) 180-Day Response
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58-response.pdfCyber Incident Response Team (2020-S-58)
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58.pdfInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (2021-S-24)
To determine whether Medicaid overpayments for inpatient services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s24.pdfOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
audit follow up, boces, ontario, seneca, yates, cayuga, wayne, multiyear planning, software management,
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ontario-seneca-yates-cayuga-wayne-boces-audit-follow-up-249-f.pdfInternal Controls Over the Governor's Office of Storm Recovery's Federally Funded Programs (2022-S-37) 180-Day Response
To determine whether Homes and Community Renewal (HCR) established and maintained adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s37-response.pdfHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdf