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Opinion 98-16
… claims) EDUCATION LAW, §3651: Moneys deposited in a tax certiorari reserve fund by a school district, which are not expended to pay judgments or … "on or before" in connection with the payment of moneys is that the money must be paid immediately on the designated …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Medicaid Audits Find More Than $500 Million in Waste
… P. DiNapoli’s audits identified a total of $513 million in improper Medicaid payments and untapped revenue … released today. Auditors identified another $361 million in questionable transactions that will require further review … have ready access to the MCOs’ financial and program data in order to perform its mandated financial oversight …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteFormer Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… Coalition, was sentenced today in Warren County court to 8-24 years in prison after a jury convicted him of 6 … including grand larceny in the second degree, scheme to defraud in the first degree and four counts of offering a false instrument for filing in the first degree, related to his diversion of federal and state grant funds meant to …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-stateSignal Maintenance, Inspection, and Testing (Follow-Up)
… Objective To assess the extent of implementation of the 18 recommendations included in our initial audit … the Program New York City Transit’s (NYCT) Department of Subways’ (Subways) Maintenance of Way division has eight …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followDiNapoli: Fewer Counties Exceeding Tax Cap
… The number of counties overriding New York’s property tax cap has declined by more than half over …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… the indictment of former Ulster County BOCES criminal justice instructor Anthony Sciacca, a retired Westchester … Sciacca was arraigned in Ulster County Criminal Court before Judge Bryan E. Rounds on Feb. 6, 2023, and is due back in court on Feb. 22, 2023. He was charged with Scheme to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… selected 1,155 IT assets to confirm they were inventoried in school districts’ records and selected 945 of these to see … Auditors found 15% of the sampled assets were not included in the districts’ inventories. From the inventory records … damaged. Auditors found computers and other items stored in unlocked rooms, hallways or in areas at risk of, or …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentDiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… more than $240,000 in New York state pension payments made to her deceased father over a 4 ½-year period. “The defendant took advantage of her father’s death to profit handsomely at the expense of New York’s retirement … Police for partnering with my Division of Investigations to bring her to justice. We will seek full restitution and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… diligence and hard work of the State Comptroller’s Office in this complex financial investigation,” Columbia County … and auditors have uncovered several criminal schemes in Columbia County over the last several years. This is only … and our State Police investigators for their stellar work in exposing this fraud,” Acting New York State Police …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… by a substantial influx of new resources, totaling an estimated $26.7 billion in SFY 2021-22. These resources include federal support, better-than-expected tax collections, revenues from tax increases, and other new … resulting in the largest budget in state history at an estimated $212 billion, according to an analysis released …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Bridge Bus Station, and the World Trade Center. PANYNJ’s real estate portfolio consists of over 12,000 acres of land … specified in leases. During our audit scope, PANYNJ’s Real Estate Department leased seven external spaces for its … have notified the municipality of this sub-lease and paid real property taxes. The other lease was for a garage as part …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andDiNapoli: Former Hannibal Fire Chief and Father Arrested
… at the State Comptroller’s Office for holding these bad actors accountable and bringing a measure of justice for …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedFinancial Condition and Outlook
… Purpose To determine the financial condition of the State University … City's health care delivery system, providing services to communities with largely uninsured or underinsured …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookAvoiding a Rejected DRO – Divorce and Your Benefits
… NYSLRS, as a governmental plan, has discretion to reject a DRO. Orders that are vague, contain inconsistent or … Code (IRC) must be deleted from any proposed or final DRO. Assignment — NYSLRS members are prohibited from … Elections — If a member is already retired at the time a DRO is submitted to NYSLRS and the member’s pension payment …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droDiNapoli Announces Staff Appointments
… and State Payroll Services, as well as the Office of Unclaimed Funds. During his 42 years at the Comptroller’s office, he …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsDetermining the Ex-spouse's Share – Divorce and Your Benefits
… The most common equitable distribution formula for a public pension was established by the State Court of … (denominator) 2. Marital share × 50% = ex-spouse’s portion For example, if the member accrued 18 years of service while married and retires with 30 years of total service: 1. 18 years of …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… across the state and country to protect the pension fund. My thanks to Nassau County District Attorney Donnelly for her partnership with my investigative team. We will continue to steadfastly guard … for purchases at Nassau County businesses, including BJ’s Wholesale, Stop & Shop, Wal-Mart and other stores. The …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherPhysical Accessibility to Programs and Services (2025MS-1)
… , Town of Woodbury Executive Summary More than one in four adults in the United States have some type of … ADA Update: A Primer for State and Local Governments , “by the year 2030, approximately 71.5 million baby boomers … buildings, including access to department offices, public meeting spaces and restrooms located within these …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… refund forgery claims. Budget Reference Current Fiscal Year Payment Amount Enter the amount of the original forged … notification from OSC. Budget Reference Current Fiscal Year Payment Amount Enter the amount of the original check. … the Comptroller’s Refund Account that remain uncashed one year from the date of issuance shall be paid into the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkUnified Court System Bulletin No. UCS-181
… Criteria Service Increment Employees must have been on the payroll for 120 full work days from 4/1/2011 through … to an employee’s basic annual salary. OSC Actions After payroll processing is completed for Pay Period 1L, OSC will … eligible employees effective the date of the return to the payroll from a Leave of Absence (except Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-181-april-2012-service-increments-longevity-payments-and-longevity