Search
State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… federal government. Federal changes being considered would shift significant costs for Medicaid, food benefits and other …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 91-54
… delegated to the municipal corporation by the Legislature (NY Const, art XVI, §1; Sonmax, Inc. v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil Corp. v Town of Huntington , 85 Misc 2d 800, 380 NYS2d 466; Kessell v Purcell …
https://www.osc.ny.gov/legal-opinions/opinion-91-54DiNapoli: Central NY Village Official Stole More Than $100K
… in public funds. The New York State Police yesterday arrested Margaret Bailey and charged her with felony counts … said DiNapoli. “She had keys to the cash register and went on a spending spree, even going as far as doubling her own … Attorney Gregory Oakes and the State Police, acted swiftly on our findings of wrongdoing and sought justice for …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kDiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… Texas woman for allegedly stealing more than $65,000 in New York state pension payments meant for a deceased … law enforcement from across the country to protect the New York State Retirement System.” William H. Walsh Jr. retired from the New York State Department of Corrections and Community …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsState Agencies Bulletin No. 2010
… Effective Administration Pay Period 26L, paychecks dated 04/13/2022. Eligibility Criteria: Full-time employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021State Comptroller DiNapoli Releases Municipal Audits
… The board needs to improve its policies and procedures over credit card use and travel related expenditures to … policies and procedures for enforcing unresolved traffic tickets. Town of Hempstead Sanitary District Number 14 – … fund balances without clear plans to use this money. Over the last three years, the general fund balance increased …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits
… Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises (MWBE) (2014-S-76) The Thruway has not accurately …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… The board needs to improve its policies and procedures over credit card use and travel related expenditures to … policies and procedures for enforcing unresolved traffic tickets. Town of Hempstead Sanitary District Number 14 – … fund balances without clear plans to use this money. Over the last three years, the general fund balance increased …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… York state offers many worthy causes for income tax filers to donate to on their income tax forms, but money from less than … last six years,” DiNapoli said. “Donors expect their funds to serve the causes they support. Agencies need to comply …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostMiddlesex Hose Company, Inc. – Fundraising (2025M-148)
… Did Middlesex Hose Company (Company) officials ensure that fundraising collections were properly recorded, reported … $108,893. Audit Summary Company officials did not ensure that fundraising collections were properly recorded, reported … activities. Also, the Company has an increased risk that fundraising collections could be lost or stolen without …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Opinion 89-32
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … more than 5% of the stock. Even if the treasurer does not have a prohibited interest in the lease, the treasurer's … be disclosed. You ask whether a county treasurer would have a conflict of interest by virtue of the county's renewal …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the arrest and indictment of, … to be a healthcare safety net for New Yorkers – not a bank account for criminals," said Attorney General … in the First Degree is a Class B felony with a maximum term of incarceration of twenty-five years in state prison. …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… advisor at BlueSky Investment Management. He is also an author and editor of the Journal of Environmental Investing. …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelComptroller DiNapoli Releases State Audits
… that diversion costs were not adequately monitored, and daily work on diversions often started late and ended early. … ages of three and five years in Brooklyn, Queens and the Bronx. Sunshine’s special education programs are funded by …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 91-12
… (see also, Not-For-Profit Corporation Law, §1402[e][4]). For purposes of section 204-a, the term "fire company" … company is incorporated (General Municipal Law, §204-a[1][a][1]). The term "fund raising activity" as used in … of the fire company (General Municipal Law, §204-a[4]). Accordingly, we believe it is clearly the intent of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 97-15
… ; Jancyn , supra ; Con Ed , supra ; see also 1990 Opns St Comp No. 90-39, p 88; 1987 Opns St Comp No. 87-55, p 83). This Office has expressed the view … or services not enumerated in article 5-A (1993 Opns St Comp No. 93-13, p 21; see also 1994 Opns St Comp No. 94-1, …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… BOCES aid for their component districts for facility rental costs. This occurred because they improperly included total facility rental revenue received by BOCES without deducting portions … BOCES aid for their component districts for facility rental costs This occurred because they improperly included …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Village of Victory – Records and Reports (2025M-94)
… accounting records, provide the Board with adequate monthly financial reports and file the AFRs in a timely … did not adequately monitor the Village’s finances because it did not verify the accuracy of the monthly reports it received and did not annually audit the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… and ensure project owners submitted the required annual reporting form and supporting documentation (NY-45 … to advance the job opportunities, general prosperity, sustainability and economic welfare of the taxpayers is … as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalState Comptroller DiNapoli Releases Municipal Audits
… did not adopt structurally balanced budgets, properly monitor the city’s financial operations or take appropriate … council did not receive sufficient financial reports to monitor city finances. In addition, general fund balance … in 2013 to adopt comprehensive IT security policies and monitor computer use. As a result, auditors found officials …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits