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State Comptroller DiNapoli Releases Audits
… Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up) (2017-F-2) An initial audit … found significant issues with medical records provided by a physician to support his Medicaid claims. There was … State Education Department (SED): Lois Bronz Children's Center Inc., Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services directly or by contract with a … with its legal counsel, as appropriate. Examine municipal garbage collection Local governments providing solid waste … There are a number of ways to potentially lower municipal garbage collection costs. Intermunicipal cooperation: For …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOpinion 99-1
… of a service award program for volunteer firefighters must be held in trust. (2) A service award program may … of a service award program for volunteer firefighters must be held in trust. You also ask whether such a service … of a service award program for volunteer firefighters must be held in trust. As to death benefits, sections 218(e) …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Agencies Bulletin No. 572
… Back Salary Award Earn Code ( BSA ) may be directed to Mike Heroux at (518) 474-3692. Step 3 Out-of-Title Grievance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… Employees Retirement System intended for his deceased mother, Dorothy Eydeler, a retired nurse who died in October of 1998. “After his mother passed away, Mr. Eydeler hid her death and stole more … abuse.” According to investigators, Eydeler concealed his mother’s death in 1998 from the New York State and Local …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) [pdf] ; the Syracuse Fire Department … October 5, 2016. Background The recipients of foreign fire insurance (FFI) money include fire departments, fire … costs related to active firemen and family members’ health benefits, social events and administrative costs. …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… Schneiderman today announced the arrest and unsealing of a one-count indictment charging Graycelia Cizik, 64, a … said Attorney General Schneiderman. “There has to be one set of rules for everyone, and we will hold people … and until proven guilty. If convicted, the defendant would face up to 5 to 15 years in state prison. Attorney …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overDivision of Housing and Community Renewal Bulletin No. DH-115
… contributions, garnishments, and federal levies. Tax Information The LLS payment is supplemental taxable … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationOpinion 98-12
… the advance was made (General Municipal Law, §9-a[3]). When the tax bases of the "lending" and "borrowing" funds are …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of amount set aside …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 89-64
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … VILLAGE LAW, §1-102(1): When purchasing real property, a village board of trustees has a fiduciary duty to acquire … or capricious manner (see also Winkler v Summers , 51 Hun 636, 5 NYS 723; 1988 Opns St Comp No. 88-35, p 65). To …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… General Eric T. Schneiderman today announced the arrest of former New York City Council candidate Albert Alvarez for allegedly accepting …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateState Comptroller DiNapoli Releases Municipal Audits
… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that Department of Social Services … did not always have the documentation needed to process SNAP applications correctly and in a timely manner. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Herkimer – Payroll (2025M-37)
… to which they are entitled, and time records adequately support and document employees’ hours worked. Audit Summary … before officials and employees were paid, as required by New York State Village Law (Village Law) Section 5-524. We … New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37DiNapoli Announces Latest Fiscal Stress Scores
… in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a … with non-calendar fiscal years were designated in stress. School district scores are released in January. For FYE 2024, the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresTown of East Hampton – Budget Review (B18-7-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Vendor File Advisory No. 11
Selecting the Correct Vendor Location in SFS
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton - Budget Review (B19-7-10)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10