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DiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… Fire Department, Kimberly Simchik, pleaded guilty to stealing over $92,000 from the fire department over a … she will pay restitution of just over $92,000 and faces 1 to 3 years in jail at sentencing. “Kimberly Simchik diverted fire department resources to bankroll her personal life, betraying the trust of the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000DiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… From 2010 through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well below the … due to the state’s higher enrollment in public health insurance programs, which provided coverage to 4 in 10 New … From 2010 through 2021 the percentage of New Yorkers without health insurance declined every year to 52 in 2021 …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… provider IncludED Educational Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges … get away with it," DiNapoli said. "I would like to thank Manhattan District Attorney Cyrus Vance for prosecuting this … provider IncludED Educational Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesState Comptroller DiNapoli Releases Municipal & School Audits
… board did not ensure all goods and services were procured in compliance with state law, district policies or in the best interest of taxpayers. The board did not oversee … even the limited oversight responsibilities outlined in the company’s bylaws. Certain officers hindered the …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Mission Statement and Performance Measures
… to develop a mission statement and performance measures for evaluating their operations. For the fiscal year ended March 31, 2013 the Authority … The Authority did not meet its targeted performance level for customer satisfaction for 20 percent of its customers, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… These ineligible costs included $621,356 in personal service costs and $321,642 in other than personal service (OTPS) costs. Among the disallowances we identified …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1810
… since 12/31/2018 and to provide agencies instructions for the use of Action Reason code ACV to identify employees … PayServ upgrade, employee records that have been inactive for more than one (1) year and meet the other specific … The automatic system terminations will be processed for the following dates: Administration Pay Period 24L/25C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1810-automatic-system-termination-employees-inactive-more-one-yearGreenburgh Central School District – Procurement (2024M-147)
… for certain goods and services which are anticipated by the district on an as needed basis. Time and materials contracts may be used by districts when the district is unable to provide precise … did not confirm that the goods and services billed by the vendor and paid by the District were accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Opinion 2006-7
… provider); (use of monies paid under ambulance contract to purchase vehicles) AMBULANCE SERVICE -- Contract (exchange … provider); (use of monies paid under ambulance contract to purchase vehicles) IMPROVEMENT DISTRICTS -- Property … of vehicles owned by the service provider and used to provide the service. (2) If the town board determines that …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7DiNapoli: Bedford-Stuyvesant is on the Rise
… growth in recent years, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "Bedford-Stuyvesant is undergoing an economic resurgence, with record numbers of … Economic Snapshot of Bedford-Stuyvesant confirms what local residents and business owners have been witnessing …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseXVI.3.A Financial Statements – XVI. Financial Reporting
… entity. Although governmental financial reports are useful to internal government officials, they are also intended to … these financial statements are numerous and varied. They have different objectives and use the financial statements … between governmental and business-type activities have not been eliminated. Governmental activities, which normally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsOpinion 94-19
… opinion. BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount … fund) CONSTITUTIONAL LAW -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 96-2
… the special act in question (L 1991, ch 658) provides for the creation of a "public library district" which is … with the village. The special act also provides for the library district to be governed by an elected board of trustees and for voter approval of the library district's initial budget …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-15
… bequest, the investment of which is not otherwise provided for by law, must be invested by the school district in … term is used in the school district's investment policy. For purposes of this opinion, we assume that your inquiry … donations made to the school district from private sources for proper school district purposes (see Education Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-15DiNapoli: Restaurant Industry Critical to New York City's Economy
… as restrictions were imposed on businesses. Taxable sales for the city’s restaurant industry also fell by 71 percent … of immigrants and providing a range of options fitting for a world-class metropolis. It’s important that the state … afloat is a step in the right direction along with opening for indoor dining.” The restaurant industry accounted for …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyPayroll Improvement Project Bulletin No. PIP-016
… deduction code changes described will be effective at Go Live, scheduled for March 15, 2021. OSC Actions Obsolete … beginning in the first paycheck confirmed after go live. The year-to-date balance will include the 9.1 deduction … SAMPLE 9.2 CHECK DATE 03/03/2021 Agency Actions Upon Go Live, agencies must use 9.2 deduction codes when entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Some NY Schools Not Reporting Bullying or Harassment
… said Assemblymember Harry Bronson. “We must do our best to teach students the importance of dignity and respect and to …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentState Agencies Bulletin No. 922
… instructions to determine and record the county of residence of employees. Background Since many facets of … (OSC) has begun populating employees’ county of residence in PayServ. OSC is using the postal code to confirm the county of residence. This initiative is currently limited to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageYates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s … Findings The Clerk has not established written policies and procedures for cash receipts. Cash receipt duties are not …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65