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DiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… and the New York State Police today announced the arrest of former Oneida City Chamberlain Nancy Andrews for allegedly … stealing more than $78,000 from the city over the course of 14 years. “For over a decade, Andrews allegedly betrayed her office and the trust of her community to fund her social life and gamble with …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsCapital Asset Management (Follow-Up)
… of September 2025, of the seven recommendations included in our initial audit report, Capital Asset Management ( … reporting, accountability, and operational efficiencies in managing these assets, the State established the Statewide … (SFS AM) to house and maintain capital asset information in a single master file, providing auditable information in …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followOversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingFine Fire District – Audit Follow-Up (2023M-81-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Fine Fire District’s (District) progress, as of December 2025, in implementing our recommendations in the audit report Fine … reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fComptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney General Eric T. Schneiderman announced that … over $148,000 in pension payments from the New York State and Local Employees Retirement System paid to her father, … with Attorney General Schneiderman, she has pleaded guilty and must make repayment in the thousands.” “When individuals …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysDiNapoli Announces Fiscal Stress Scores
… Thirty local governments in New York State ended 2020 in some form of fiscal stress, … releases fiscal stress scores on municipalities (excluding New York City) twice a year. The latest round of scores … with non-calendar fiscal years were in stress. “New York’s local governments have overcome some major fiscal …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDivision of Housing and Community Renewal Bulletin No. DH-71
… RRSU Deficit Reduction Plan. Affected Employees Employees in the Rent Regulation Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the … D4R record that was active any time during the pay period being processed regardless of whether the employee was in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-71-third-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-66
… RRSU Deficit Reduction Plan. Affected Employees Employees in the Rent Regulation Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the … D8R record that was active any time during the pay period being processed regardless of whether the employee was in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-66-second-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-65
… RRSU Deficit Reduction Plan. Affected Employees Employees in the Rent Regulation Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the … D1R record that was active any time during the pay period being processed regardless of whether the employee was in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-65-first-phase-deficit-reduction-plan-rrsu-employeesOpinion 90-14
… land surveying and legal expenses incurred in connection with subdivision review so long as they are reasonably … independent contractors to perform services in connection with subdivision review and approval. In the alternative, you … in the Town Law for a town to impose fees in connection with applications for variances, special use permits, or …
https://www.osc.ny.gov/legal-opinions/opinion-90-14State Comptroller DiNapoli Releases Audits
… Department of State – Implementation of the Security Guard Act (Follow-Up) (2023-F-20) Article 7-A of the General … implemented. State Education Department – Oversight of Mental Health Education in Schools (Follow-Up) (2023-F-21) Under …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… T. Schneiderman and today announced the guilty plea of Linda Miller, 57, of Englewood, New Jersey, over the theft of … and Local Employees Retirement System. The defendant, Linda Miller, continued to cash her mother Josephine Miller’s … benefits until 2012, despite her mother’s death in 2006. Linda Miller pleaded guilty to 3rd degree Grand Larceny, a …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000Lyons Central School District – Payroll 2022M-71
… payroll including affixing the Treasurer’s signature to checks with limited oversight. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… of our audit was to review the District’s nonresident tuition billing procedures for the period July 1, 2013 … One nonresident student was not billed for $14,438 in tuition costs. District officials also do not regularly review and monitor the tuition rate being charged in comparison to net costs per …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Medicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdfXI.2.B Contract Numbering – XI. Procurement and Contract Management
… service contracts PS prefix for service contracts PT prefix for technology contracts PB prefix for project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingOpinion 92-49
… constituted public parks or playgrounds within the meaning of sections 81 and 220 of the Town Law (see Rivet v … proposed trail would constitute a "public park" within the meaning of Town Law, §§81 and 220. With respect to the … sections 81 and 220 is an acquisition of land within the meaning of those sections and is subject to the referendum …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Lead Contamination of State Armories (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Lead Contamination of State … including funding, regulatory guidance, and equipment. In September 2015, the National Guard Bureau’s Army National … to all states regarding a possible lead dust hazard in ARNG armories, with personal exposure possibly resulting …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… is long-term or short-term. Generally, a straight lease should only be utilized to meet a short-term need for … The total cost is less than the cost for a straight lease. Equipment can be acquired over an extended term in one … Contracts of this Chapter for additional information). Lease Purchase - Title automatically transfers to the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionOverview – XI. Procurement and Contract Management
… oftentimes referred to as a “revenue contract”, is found in State Finance Law §112(3) which reads: “A contract or other instrument … shall first be approved by the comptroller and filed in his office.” This requirement extends to repayment … oftentimes referred to as a revenue contract is found in State Finance Law 1123 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overview