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Gingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… meant for special needs pre-schoolers at the Gingerbread Learning Center in Staten Island. They must pay back $625,000 … State Comptroller Thomas P. DiNapoli said. “Thanks to my staff in partnership with District Attorney Michael E. …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsNYC Schools Underreporting Bullying and Harassment
… by New York State Comptroller Thomas P. DiNapoli found the NYC Department of Education (DoE) was not doing enough to report incidents … of bullying, harassment and discrimination as required by the state’s Dignity for All Students Act (DASA). “It’s been … by New York State Comptroller Thomas P DiNapoli found the NYC Department of Education DoE was not doing enough to …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentHilton Central School District – Audit Follow-Up (2022M-200-F)
… School District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit report Hilton Central School District – Network Access Controls (2022M-200), released in June 2023. The audit determined that District officials did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) … in implementing our recommendations in the audit report Hunter- Tannersville Central School District – Network User … plan. Background The District serves the Towns of Halcott, Hunter, Jewett, Lexington and Prattsville in Greene County. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fNY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… at approximately $78.8 million. "Given the nationwide protests and controversy that surrounded the Dakota Access … to its culture for cutting through its ancestral lands. Protests, and the use of force to deter them, escalated, …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by State … Industrial Development Agency Audit found: I nappropriate Loans and Gifts The FLDC was established to take over the … 2013, the FIDA transferred the value of seven outstanding loans totaling $505,669 to the FLDC. Officials then …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesDetermination of Residency for Tuition Purposes (Follow-Up)
… Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and … solicit information relative to the student’s principal or permanent home for the previous 12-month period. The …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… 2020 and June 2023. Woodhull Hospital in Brooklyn, Harlem Hospital in Manhattan and Lincoln Hospital in the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… officials were aware of the prior audit, were familiar with the recommendations and conveyed in the Company’s CAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fOpinion 91-2
… papers relating to its financial standings." The Court of Appeals has stated that "the Constitution does not grant to … Group, Inc. v New York State Thruway Authority , Court of Appeals, decided 12/20/90; cf . NY Const, art V, §1, relative …
https://www.osc.ny.gov/legal-opinions/opinion-91-2DiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… was arraigned in Monroe County Centralized Arraignment Court on a charge of grand larceny in the third degree before Judge Cook. “Ms. Walsh allegedly tried to steal funds she was … home improvements and buy groceries. Walsh is due back in court on July 1. The charges filed in this case are merely …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsTown of West Seneca – Audit Follow-Up (2019M-195-F)
… report - pdf ] [ read complete 2020 report - pdf ] Purpose of Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… taken by the Trump Administration and Congress may cut health care, food assistance, infrastructure and other … cannot be replaced by state taxpayers, will reduce the services the state provides and will exacerbate the … in funds for public health, addiction services, and mental health programming. This loss of federal funding …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesState Agencies Bulletin No. 2320
… Inc. (University Police, Encon Police, Park Police, and Forest Rangers) in Bargaining Unit 31. Affected Employees: Employees in Bargaining Unit 31 represented by the Police Benevolent … State Inc University Police Encon Police Park Police and Forest Rangers in Bargaining Unit 31 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2320-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseOpinion 89-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … FINES AND PENALTIES -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, … §190.60: A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-6DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… the state's overall annual asthma bill topped $1.3 billion for medical costs and lost productivity, according to a … isn't just costly, it can be lethal," DiNapoli said. "For the New Yorkers fighting this chronic disease, a flare-up … emergency room visits. The Medicaid cost to taxpayers for treating asthma has jumped and the prevalence of asthma …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingOpinion 91-5
… of on town obligations in coterminous town-village) CONSTITUTIONAL LAW -- Debt Limit (calculation for a coterminous town- village) TOWNS -- … of the village for purposes of calculating the village's constitutional debt limit if the debt was issued for a … at the time of incorporation is chargeable to the villages constitutional debt limit …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … 329; Opn No. 82-104, supra , relative to abandonment of a road if the municipality does not have fee title; 20 Opns St … Highway Law, §118-a may require that the abandoned county road be conveyed to adjacent property owners in certain …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Village of Manlius – Financial Reports (2025M-89)
… to monitor the Village’s financial operations and make strategic decisions and ensure that the required annual … monitor financial operations, make informed financial and strategic decisions, assess the Village’s financial standing … to monitor the Villages financial operations and make strategic decisions and ensure that the required annual …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Opinion 93-9
… for scholarship program) INSURANCE LAW, §§9104, 9105: The Florida Fire Department Volunteer Exempt Firemen's Benevolent … actual membership in the Association. You ask whether the Florida Fire Department Volunteer Exempt Firemen's Benevolent … special act (see 1982 Opns St Comp No. 82-334, p 424). The Florida Fire Department Volunteer Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-93-9