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Growing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs
This follow-up report expands the analysis of the previous report; updating annual local government financial data and contrasting that to the associated local
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure2014.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdfExcess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
https://www.osc.ny.gov/files/local-government/publications/pdf/ebalr2012.pdfMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers (2016-S-67) 90-Day Response
To determine whether the Department of Health made improper Medicaid payments for transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s67-response.pdfOpinion 92-54
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Banking Transactions … LAW, §60.10: A prospective appointee to fill a vacancy in the office of town supervisor who is an officer and stockholder of a bank would have a prohibited interest in the designation of the bank as a town depository, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… indictment with Offering a False Instrument for Filing, a class E felony, as well as six counts of violating Election Law § 14-120(1), a class A misdemeanor, titled Campaign Contributions to be … and one count of violating Election Law § 14-126(4), a class A misdemeanor, for violating the campaign limit …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… money was used for, among other things: payments on a Yard Card, Discover Card, and FIA Card, which were used to buy a truck, lawnmower and camper, and a payment to Akron Mobile Home Park. "Mr. Lobur took nearly $40,000 in federal grant money …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. “Halstead was elected to serve his … corruption does lasting damage to people’s confidence in the institutions that exist to serve them. My thanks to … of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23000 in village funds …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… guilty to stealing more than $300,000 from the department, State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and New York State Police Superintendent Steven G. James announced …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000DiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… Partners for Growth (HPG), pleaded guilty to Grand Larceny in the Fourth Degree for stealing $1,711 in cash from the non-profit’s Annual Fourth of July festival … from 2014 to 2018 and resigned as the Almond town clerk in Allegany County in Spring of 2021. “This plea was …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… procedures for joint custody bank accounts outlined in Chapter XII, Section 9.C - Reissuing or Cancelling a … the expense report and credit the appropriation if still in effect. Business Units do not need to process any … procedures for joint custody bank accounts outlined in Chapter XII Section 9 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… Clerk Kristi Pierce has been charged with Grand Larceny in the Third Degree (D Felony); Defrauding the Government (E … from 2012 to 2019 and netted Pierce more than $11,000 in pay she was not entitled to. "For seven years, Ms. Pierce … for vacation time when she actually hadn’t. She then put in for time off and collected more than $11,000 for days that …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… New York State Comptroller Thomas P. DiNapoli today released the following statement on New York City’s property tax assessments: “The release of New … New York State Comptroller Thomas P DiNapoli today released the following statement on New York Citys Property tax …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… federal court for embezzling approximately $1.4 million from a decedent's estate for which he served as a … abused the trust placed in him and pocketed $1.4 million from an estate he was appointed to protect,” DiNapoli said. … fiduciary duties when he embezzled more than $1.4 million from his client’s estate. Now, a judge has ordered him to …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementComptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… Program (ERAP) funds to which they were not entitled, New York Comptroller Thomas P. DiNapoli, Albany County District Attorney Lee C. Kindlon and New York State Police Superintendent Steven G. James announced today. …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… review of this sample found the records lacked sufficient details to ensure adequate treatment of complex diseases, … Department officials also determined the medical record details were not adequate to ensure continuity of care should … made in our initial audit pending the results of the investigation. Of the initial report’s four audit …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedOverpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Overpayments to Managed Care … fixed monthly capitation payment for each newborn enrolled in the MCO. The MCO, in turn, is responsible for the provision of covered health … of implementation of the four recommendations included in our initial audit report Overpayments to Managed Care …
https://www.osc.ny.gov/state-agencies/audits/2016/12/07/overpayments-managed-care-organizations-and-hospitals-low-birth-weight-newborns-followDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… Havens, the former Treasurer of the Citizens Hose Company in Shortsville, pleaded guilty to felony theft of nearly … MacBride and Sheriff Cirencione for their partnerships in rooting out fraud.” “Today marks an important step in moving forward for the Citizens Hose Company,” Cirencione …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did not: Disable unnecessary … Properly restrict user permissions in the financial application. In addition, sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-and