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State Agencies Bulletin No. 327-A
To notify agencies of the procedures for processing Productivity Gain Payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/327-2002-productivity-gain-program-lump-sum-payments-employees-representedState Comptroller DiNapoli Releases School Audits
… a sample of 21 totaling $763,413 required by school policy to be competitively purchased. Credit card charges were not … and conflicting responsibilities enabled two directors to each control all aspects of the procurement process, … properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… Town Court. Hilchey created direct withdrawals from the department's account to pay her National Grid, Verizon … were revealed by an audit and investigation by the office of New York State Comptroller Thomas P. DiNapoli. "Ms. … board failed to establish proper internal controls such as requiring that transactions be properly recorded and that …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Thomas P. DiNapoli, Livingston County District Attorney Ashley Williams and New York State Police Superintendent … Thomas P DiNapoli Livingston County District Attorney Ashley Williams and New York State Police Superintendent …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionDiNapoli: Potsdam Audit Finds Missing Court Funds
… the town: Use prenumbered duplicate receipts and account for them in a consecutive numerical sequence; Compare …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 91-4
… obligations, the village board may wish to take into account the village's continuing responsibility to pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 95-13
… in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures (use of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding bonds issued for a completed …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… today to serve five years’ probation and ordered to pay full restitution, State Comptroller Thomas P. DiNapoli, … that he reimburse the pension system for his theft in full.” James said, “Theft from the state pension system is … today to serve five years probation and ordered to pay full restitution …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksDiNapoli: Central NY Village Official Stole More Than $100K
… This included $52,000 in voucher payments and $49,000 in payroll payments. In addition, DiNapoli's staff was able to … maintain the village accounting records and process payroll with little oversight. DiNapoli recommended the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… a 58-year-old Binghamton woman, was sentenced to pay full restitution of $32,000 and serve five years’ probation. … of their entitled resources. This sentence, requiring full restitution and five years' probation, highlights the … LaBarr a 58yearold Binghamton woman was sentenced to pay full restitution of $32000 and serve five years probation …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… her theft. My office’s investigation and our partnership with District Attorney Wetmore and the State Police have … public for their own gain.” Miele, 49, was charged with grand larceny and corrupting the government, both … by the taxpayer and pocketed the money. She is charged with stealing $3,548 from September of 2017 through September …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… state purposes, local assistance, capital projects, debt service and general state charges, by fund type, by fund, by … by major category of expense including local assistance, personal service, nonpersonal service, general state charges, and debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… an employee has separated from the agency, the employee’s profile in SFS will have the status “inactive.” A proxy … Employee Data Administrator (EDA) must edit the employee’s profile within SFS by navigating to: SFS Financials>Travel & Expenses>Manage Employee Information>Update Profile Then, the EDA should use the Search By function to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesDiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… by the New York State 529 College Savings Program and 24 payroll checks, while working in a parcel distribution … College Savings Program check, but also allegedly stole 24 payroll checks that were dropped off for pickup at the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksSelected Employee Travel Expenses
… regulations and is free from fraud, waste, and abuse. The audit covered the period April 1, 2008 through March 31, … we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel expenses during …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesOversight of Mitchell-Lama Application Fees
… Objective To determine if the New York City Department of Housing Preservation and … (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees to applicants or turned them over to the Office of the State Comptroller as abandoned property. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesSelect Financial Management Practices at the Office of Transportation and Parking Operations
… collected and must fall within the stated purpose of the account. However, because IFR activities are generally funded … four consecutive years. Overall, the Transportation Fee account’s deficit balances ranged from approximately $1.3 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… a series of changes in response to the audit. Their full responses are included in the audit. Audits City of …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… today by New York State Comptroller Thomas P. DiNapoli. The audit of the Office of Renewable Energy Siting (ORES) found permit … of the application process and where delays occur, as these projects are meant to help the state meet its …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysState Comptroller DiNapoli Releases Municipal Audits
… the audit period had not been deposited into a court bank account. The justices did not provide adequate oversight of …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits