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XII.6.I Paying a Non-State Employee – XII. Expenditures
… to an IRS audit, and resulting financial penalties to New York State if the IRS determines a worker has been …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… on Public Ethics). The Advisory Opinion addresses the personal use of supply vendor purchase rewards or points … in compliance with Commission Advisory Opinion No. 08-04. Personal Use of Supply Vendor Reward Points In the Advisory … Card (P-Card) - may not accept rewards or points for personal use when such reward points are earned from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netPark Accessibility for People With Disabilities
… of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered … spaces, and recreational amenities; build a park system for present and future generations; and care for parks and public spaces. Parks maintains about 30,000 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… 1:250. 423 public schools did not have a social worker at all. Although 1,422 out of 1,524 public schools had at least … of professional staff, mental health awareness training of all staff would be a valuable “first line of defense” to … that these programs were indeed not provided to all schools but claimed that the 563 schools did have other …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… allegedly stealing $12,973 in state pension payments sent to her deceased mother. The defendant, Karen Walsh, was … third degree before Judge Cook. “Ms. Walsh allegedly tried to steal funds she was not entitled to from the state’s pension system,” DiNapoli said. “My …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsOpinion 97-23
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Ambulance Corps … ambulance corps and fire company) GENERAL CITY LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC HEALTH LAW, … personnel (see Public Health Law, §3002[1]; 10 NYCRR 800.6 through 800.26). Article 30, however, does not prohibit a …
https://www.osc.ny.gov/legal-opinions/opinion-97-23DiNapoli: Former Dannemora Official Charged With Falsifying Time Sheets Attempting to Beef Up Retirement Benefits for Some Correction Officers
… Steven G. James announced today. The defendant, Richard Scholl, faces charges of tampering with public records and falsifying business records. “Richard Scholl allegedly abused his position of trust to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-former-dannemora-official-charged-falsifying-time-sheets-attempting-beef-retirement-benefitsMiddletown Employee Charged With Theft
New York State Comptroller Thomas P DiNapoli Orange County District Attorney David M Hoovler and the New York State Police announced the arrest of Thomas McKelevey 70 of Middletown for allegedly stealing nearly $90000 from the City of Middletown
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… in 2000, she elected to receive her pension benefits in full until her death. When White’s mother died in 2017, the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… Attorney Clegg and the State Police for partnering with my office in our work to protect the resources of the New … his Ulster County BOCES public salary in excess of $70,000 on top of his monthly pension payments. When questioned about … before Judge Rhett D. Weires and is due back in court on July 20. He is charged with Grand Larceny, three counts of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemOversight of School Safety Planning Requirements
… whether the State Education Department (Department) is monitoring schools, districts, and other programs to … staff. Key Findings Overall, we determined the Department is not sufficiently monitoring School Districts’ compliance … Plans to local law enforcement. Consequently, there is no assurance that local law enforcement – a group more …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… New York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund) has committed an … investment managers who want to do business with the state pension fund,”said DiNapoli. “The recent $1.2 billion … New York State Comptroller Thomas P DiNapoli announced today that the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programDiNapoli Calls on Aetna to Disclose Corporate Political Spending
New York State Comptroller Thomas P DiNapoli today urged Aetna Inc to report the corporate funds it spends on political campaigns and causes
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingCity of Mechanicville – Financial Oversight (2025M-78)
… of Annual Financial Reports (AFRs) to the Office of the New York State Comptroller (OSC) in a timely manner, as required by …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… year 2016-17 state budget includes a $1.4 billion increase in school aid, as well as increases to the minimum wage and phased-in personal income tax cuts for most taxpayers, but adds to state debt and shifts significant spending … year 201617 state budget includes a $14 billion increase in school aid as well as increases to the minimum wage and …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andDiNapoli Releases Executive Budget Report
… The Executive’s proposed Financial Plan estimates that All Funds disbursements would rise by 1.6 percent, to $154.6 billion. DOB projects spending from State Operating Funds, which excludes capital spending, will rise by 1.7 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… He was ordered to pay back what he stole, and he paid full restitution, amounting to over $6,000. My thanks to U.S. …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingFishers Island Union Free School District – Website Transparency (2023M-28)
… complete report – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) … with transparent and comprehensive financial information. As a result, the community and other interested parties could … plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Town of Schroeppel – Cash Disbursements (2014M-296)
… were not effectively reviewed or certified by any Town official. The Board did not audit, or contract with an … payrolls are thoroughly reviewed and certified by a Town official independent of the payroll process. Annually audit …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… pay for periodic waste sampling that could be paid for by haulers. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434