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Opinion 91-63
… (§800, et seq .) contains provisions of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or … contract. In addition, an officer or employee is deemed to have an interest in, inter alia , any contract of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-63DiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Knapp previously pleaded guilty to grand larceny for stealing $390,178 by using the town’s American Express card for vacations and other family expenses. Knapp and two of his … town clerk and other offices could not be accounted for. In addition, cash receipts were not deposited into the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the guilty plea of Terence Fitzpatrick, 53, of Monmouth County, New Jersey, … her death in 2006. Fitzpatrick, who had been acting as power of attorney before Sullivan’s death, failed to notify …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… Tax collections for State Fiscal Year (SFY) 2020-21 totaled $82.4 … Comptroller Thomas P. DiNapoli. Total tax collections for SFY 2020-21 were $513.3 million lower than the previous … initial projections by $164.6 million. State Operating Funds spending totaled $104.2 billion, which was $2 billion, …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsDiNapoli Releases Report on Tax Check-Off Donations
… decline in total donations, as well as in the number of contributions, in the 2019-20 state fiscal year (SFY), … by DiNapoli’s office in 2014 found that large amounts of money were being collected in various funds but not being … prior year and that several others had yet to spend any of their contributions. At the end of SFY 2019-20, the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsDiNapoli: Former Riverside Treasurer Embezzles $80K
… The former treasurer in the village of Riverside, located in Steuben County, stole more than … also skimmed $35,881 in cash from village water and sewer rent payments as well as $330 in collections from village … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… and rebuild fare revenue before federal relief aid runs out, but in that time, it must develop plans to cover budget … in 2025 and grow in the outyears, according to a report on MTA’s financial outlook released today by New York State Comptroller Thomas P. DiNapoli. “The serious structural …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… for accuracy and completeness. Background The District is located in the Town of Warwick in Orange County. The District is governed by a seven-member Board of Education (Board) that is responsible for the District’s educational and financial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fImpact 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.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.pdfTown 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.pdfComptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… Mount Vernon Mayor Richard Thomas and a public relations firm. “Mr. Porcari allegedly violated both his duty as a … from the City of Mount Vernon Board of Water Supply to pay law firms for the personal defense of Mount Vernon Mayor … 2018. Approval for the rate of payment for one of the law firms and the public relations firm was sought from the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… New York state in connection with the state's two percent tax on fire insurance. For years, Munson was able to conceal …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million of the NYSHIP members. The … (out-of-network) providers. United bases payment for most services provided by out-of-network providers either … rate. The R&C rate is generally based on provider charges for the same or similar service in the same or similar …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… D felony, and one count of Offering a False Instrument for Filing in the First Degree, a class E felony. Banack is … on her application and re-certifications of eligibility for Medicaid assistance. "When her mother died, Tammy Banack … DiNapoli. "I thank Attorney General Schneiderman for partnering with us to find and prosecute those who steal …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… funds in the United States. The Fund holds and invests the assets of the New York State and Local Retirement System on …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or … professionals providing services through the Medicaid fee-for-service program to be enrolled as participating providers … to determine whether the Department made improper payments for claims in violation of federal and State requirements …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noDiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at, [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000Incarcerated and Death Matches
… and other service charges the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 claimants … through March 2017. We also matched the payments to the Social Security Administration Death Master File as of April …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesOpinion 88-42
… revenues than that to which it is entitled is obligated to refund such moneys to the county for the benefit of the … than that to which they were entitled were obligated to refund the excess amounts for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42