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DiNapoli: Restaurant Industry Critical to New York City's Economy
… billion in total wages citywide and delivered nearly $27 billion in taxable sales, but many restaurants and bars have closed or significantly reduced their operations because … $107 billion in total wages citywide and delivered nearly $27 billion in taxable sales but many restaurants and bars …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… in 2019. Over the past decade, this number has remained fairly steady. Finances In 2019, IDAs reported total revenues …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeRidge Fire District – Audit Follow-Up (2021M-165-F)
… Ridge Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … the Ridge Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… Town/Village Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … Joint TownVillage Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fGates Fire District – Audit Follow-Up (2024M-10-F)
… pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of … The purpose of our review was to assess the Gates Fire Districts District progress as of September …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfDiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… identity theft and grand larceny for using agency-issued gas cards to allegedly steal nearly $8,000 in gas for his personal use, State Comptroller Thomas P. … her knowledge. He unlawfully purchased $7,978 worth of gas including super-unleaded gas which none of the DDSOO …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… in New York State pension benefits that were issued to his deceased mother. “Mr. Eletz concealed his mother’s death to pocket her pension,” State Comptroller … State and Local Employees Retirement System payable to his deceased mother, Fay Eletz. According to the Comptroller …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nysDiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… Thomas P. DiNapoli and Attorney General Letitia James today announced that former New York City Council candidate … Leader Joel Rivera. In 2013, Alvarez ran for Rivera’s seat in the 15th New York City Council District, but he was … Crotona Day Care Center. “Mr. Alvarez thought he could game New York City's public campaign finance system through …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… his deceased mother, State Comptroller Thomas P. DiNapoli and the New York State Police announced. Michael Glinski, 45, … said . “I will continue to safeguard the pension system and work with law enforcement across the state to hold those … to defraud it accountable. My thanks to DA Fitzpatrick and the New York State Police for their continued partnership …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… launched. A forensic analysis was completed on the bank account where the pension payments were being deposited, which was a joint account in the name of the pensioner and Ray. The …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… payments made to Plans. An inappropriate payment occurs when a capitation payment was made for a recipient who was … to void (repay) these inappropriate capitation payments when recipients are retroactively disenrolled. Key Findings … of capitation payments during disenrollment periods when Plans were “at risk” (provided medical services), the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… to two times per year, yet we found Medicaid reimbursed a clinic for 41 dental exams (totaling $2,771) for one patient over three years. We determined the clinic’s records did not support any of the exam procedures, and in …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… from fraud.” Williams said, “Concealing the death of a family member for personal financial gain is beyond … County Department of Social Services and retired in 1994. Upon her retirement, she received monthly benefits of …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… to stealing nearly $22,000 in pension payments sent to his deceased mother, State Comptroller Thomas P. DiNapoli, … by DiNapoli’s office. “Mr. Glinski tried to hide his mother’s death to cash her pension checks. Attempts to … had deposited 17 pension checks, totaling $21,946.36, into his personal bank account by endorsing the checks using his …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… by DiNapoli’s office. “Mr. Gaines Jr. tried to profit off of his deceased father’s nearly 30 years of public … fraud and abuse. My thanks to District Attorney Donnelly for her partnership in ensuring those who steal public funds … dedicated public servant who rightfully earned his pension for nearly 30 years of service to the State of New York. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherSpecial 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
… of retirement benefits, rights and responsibilities, and is not a substitute for any New York State or federal law. …
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dm