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DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… County Sheriff Dominic Dagostino announced the arrest of Muhammad Adnan Saeed, owner of Sublime Medical Transportation and Heather Smith an employee/driver for the company, for the alleged theft of over $700,000 from the state’s Medicaid program. Saeed and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidAvoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… balance. The Board appropriated surplus fund balance, in part, because it adopted budgets that annually overestimated … balance The Board appropriated surplus fund balance in part because it adopted budgets that annually overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office of General Services – Capital Asset … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsOpinion 97 - 12
… authorize or approve the contract, or authorize or approve payments thereunder: (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli Releases Municipal Audits
… , Town of Clarkson , Village of Monticello , Orleans County , Village of Oxford , Town of Reading , Richmond Fire District , Rotterdam Princetown No. 5 Fire … – Controls Over Fuel and Vehicle Fleet Management (Erie County) The town board did not ensure that fuel supplies in …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county … department of social services is not liable for any such fee. This is in reply to your letter concerning fees for … is delivered to the mortgagor. You ask whether a recording fee is due the county clerk when the satisfaction is offered …
https://www.osc.ny.gov/legal-opinions/opinion-90-30New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… The growth is primarily due to transfer receipts, which account for more than 20 percent of personal income, well above the pre-pandemic share, and account for most of the quarter-over-quarter increase in …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Opinion 89-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange property with a federal agency) … Whether in furtherance of an agreement between a village and the US Parks Service of …
https://www.osc.ny.gov/legal-opinions/opinion-89-29City of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51615 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is governed by a five-member elected Town Board, which …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Java – Tax Collection Remittance (P1-24-21)
… of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings … $922,000 to the Supervisor at least weekly and as required by Town Law. The Tax Collector improperly followed … the Tax Collector did not comply with Town Law, which required monthly payments to the County. Town officials hired …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Opinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … work in connection with the construction of a town salt storage shed. Purchases of materials and supplies for the … competitive bidding requirements for the construction of a town salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 96-22
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency … Whether moneys remaining in a capital reserve fund may be transferred into a contingency …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… month last year. Spending Overview All Funds spending is forecast to be $229 billion, 3.9% higher than SFY 2022-23. On … since SFY 2019-20. On a General Fund basis, spending is forecast to total $108.1 billion, a 16.5% year-over-year …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Rural Counties Face Shortage of Health Professionals
… and gynecologist (OBGYN) doctors, dentists and mental health practitioners, with several counties having no pediatricians or OBGYN doctors at all. The shortage of mental health practitioners in New York’s rural counties may … Professional Shortage Areas for primary care, dental and mental health; all 16 counties examined have shortage …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsUnited HealthCare – Empire Plan Drug Rebates
… due under its contract with the Department for selected drug manufacturers. The audit covered the period January 1, … 31, 2013 and included a review of revenue from five drug manufacturers. Background The New York State Health … with United to administer the Empire Plan’s prescription drug program between January 1, 2008 and December 31, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 89-37
… opinion. STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers) LICENSING AND … with collateral loan brokers (i.e. "pawnbrokers") is a limited one. Licensed collateral loan brokers must file … guided by statute (General Business Law, §52). Only after an affirmative determination is made and a license to engage …
https://www.osc.ny.gov/legal-opinions/opinion-89-37DiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City and their … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York City and their …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… stealing over $116,000 from the City of Olean Fire Department (COFD). Gaylor Jr., a former trustee and current … his personal credit card bills directly from the fire department’s account and writing unauthorized checks to … stealing over $116000 from the City of Olean Fire Department COFD …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-department