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Opinion 94-31
Whether a village and the union representing its employees may provide in a collective bargaining agreement for employees annually to receive cash in exchange for one week of vacation credit accrued during that year
https://www.osc.ny.gov/legal-opinions/opinion-94-31DiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… York State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and New York State Police Superintendent Steven G. James … she served,” DiNapoli said. “My thanks to Oneida County District Attorney Carville and the New York State Police for …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000DiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… Fire Department, was sentenced to four months of weekends in the Wayne County Jail and five years of probation for … He was also ordered to pay a total of $101,394.50 in restitution. “William Storrs abused the trust of the … was sworn to serve and protect by stealing over $100,000 in fire department funds for his own profit,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentBrooklyn Man Pleads Guilty in Check Theft Scheme
… New York State Comptroller Thomas P. DiNapoli, Brooklyn District Attorney Eric Gonzalez and the United … him of stealing checks totaling $31,149 from mailboxes in Brooklyn and using a false identity to cash them. His thefts … with New York State Comptroller DiNapoli’s office and Brooklyn District Attorney Gonzalez in the fight against mail …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… assistant, for allegedly stealing more than $3,000 in town funds over a four-year period. “The defendant abused her … by a receipt where the purchase was made using town funds, and submitted a second claim for an expense that had … assistant for allegedly stealing more than $3000 in town funds over a fouryear period …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townAccessibility for People With Disabilities (Follow-Up)
… included in our initial audit report , Accessibility for People With Disabilities (Report 2022-S-3 ). About the … and Historic Preservation (Parks) is responsible for the operation and stewardship of the State’s park system, … and enjoyable recreational and informational opportunities for all New York State residents and visitors. Title II of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followNew Customer-Focused Subway Metrics
… the goals, easily understood, and straightforward. Transit does not disclose the significant assumptions made during its … However, Transit’s automated fare collection system does not require customers to swipe out of the system, so Transit does not know where and when each customer’s trip ends. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsHigher Education – 2022 Financial Condition Report
… received New York State Tuition Assistance Program (TAP) awards, totaling $701.8 million. New York State also … 32,940 Excelsior scholarships totaling $137.3 million. The TAP provides grant awards to eligible New York residents for paying …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… announced today that the New York State Common Retirement Fund Fund has allocated $200 million to Pine Street …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … found that 93 percent of receipts reviewed were deposited, on average, 35 days after receipt. The supervisor was unaware …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionWrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… maintain complete financial records in a timely manner to enable informed decision-making by a fire company board, … reports, bank reconciliations and budget status reports to the Company Executive Board (Board) monthly. In addition, … prevented the Board from obtaining sufficient information to effectively oversee the Company’s financial operations, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… for partnering with my office to expose this scheme and hold this official accountable.” Michael Denardo,38, of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftDiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… account. Bunn, 49, was sentenced to time served and full restitution, which he paid today in Queens County …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsState Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. … E Walsh II announced that Ricardy Cesar 54 of Middletown NY pleaded guilty in Rockland County Court before Judge Larry …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… allegedly syphoning more than $3,000 of ambulance service funds, according to New York State Comptroller Thomas P. … December 2014 and August 2017, Conaway used ambulance funds to pay her personal utility bills, Direct TV Service … allegedly syphoning more than $3000 of ambulance service funds according to New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementReal Estate Portfolio
… accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either … (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … accounted for all of its property holdings and established a value for them. However, it owns two properties that have …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioContract Advisory No. 26
… any bidder certifies, and in the case of a joint bid each party thereto certifies as to its own organization, under …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsHousing Authority Administrative Expenditures (2016-MS-2)
… through November 25, 2015. Background Housing authorities are public corporations that generally provide affordable … were founded to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an … and procedures, to help ensure that authority resources are used only for appropriate authority expenditures. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Village of Addison – Board Oversight (2024M-8)
… fiscal responsibilities created a negative “tone at the top” and a weak control environment that enabled the former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8