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DiNapoli: Fiscal Stress Remains Low in Villages
… County); Port Dickinson (Broome); Ardsley (Westchester); Hunter (Greene ); Fort Ann (Washington); Andover (Allegany); …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesComptroller DiNapoli Releases State Audits
… determined that, from March 2006 through February 2011, Medicaid made nearly 260,000 improper payments (totaling about $26.8 million) for people enrolled in the Medicare buy-in program. In a … $580,000 in licensing fees from 2005 to 2009. Further, RRG did not submit the correct amount of licensing fees on the …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in … federal income tax collections from the state rose. New Jersey had the next largest deficit at $27.5 billion. Florida … in 2016 was $12,914, which was 36 percent more than the national average of $9,476. New York received $10,844 in per …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… Audit Objective Determine whether Johnson City Central School District (District) officials ensured students … not have been received. Two of the 15 therapists did not schedule makeup sessions, and some therapists did not always … response letter. … Determine whether Johnson City Central School District District officials ensured students received …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andDiNapoli Urges Parents to Open a College Savings Account for Their Children
… the Higher Education Services Corp., is designed to help parents save for college and offers tax deductions up to … for your child’s future," DiNapoli said. "I encourage parents and loved ones to take advantage of this opportunity … program and deduct up to $5,000 from their state taxable income, while married couples filing jointly can deduct up to …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenDiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… probation and paid full restitution after being convicted of stealing nearly $85,000 in New York state pension payments … father, State Comptroller Thomas P. DiNapoli announced. The defendant, Deanna Hansen, pleaded guilty to felony grand … District Attorney David Soares for partnering with my office to protect the state retirement system.” Deanna …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… as well as certain financial assistance to (or on behalf of) individuals, unemployment insurance benefits, and … as well as certain financial assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code together …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … and paid $18,229 in restitution, according to an agreement with Erie County District Attorney Frank A. Sedita, III. He … office will continue to examine school finances and work with law enforcement to hold wrongdoers responsible. I thank …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslySpencerport Central School District – Employee Benefits (2025M-65)
… authorize and accurately calculate separation and unused leave payments? Audit Period July 1, 2023 – May 16, 2025 … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Medicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… highly suspicious and possibly fraudulent claims that were submitted by the six dentists. The affiliated dentists … In August 2012, one of the dentists pleaded guilty to multiple criminal charges (including felonies) for his conduct. The court ordered the dentist to make restitution to the State …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… complete report – pdf] Audit Objective Determine whether Grand Island Central School District (District) officials … planned to initiate corrective action. … Determine whether Grand Island Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Patricia Chatley, 61, of Nunda, New York, pleaded guilty to stealing more than $25,000 in New York state pension payments made to her deceased mother. “Ms. Chatley hid her mother’s death … of Chatley’s mother’s death after receiving an anonymous tip and commenced an investigation. The investigation found …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionGarrison Union Free School District – Information Technology (2023M-127)
… Audit Objective Determine whether Garrison Union Free School District (District) officials secured the District’s network … physical controls and maintained inventory records for information technology (IT) equipment, and developed an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Sign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… Former Tupper Lake Volunteer Fire Department (VFD) Treasurer Timothy J. … State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last week to …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly classify receipts that were initially recorded as … Miscellaneous Receipts (account code 32601) during the current fiscal year. These reclass entries must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… downstate counties reported high average deductions in this category, including New York County at $60,384, …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… taking immediate action when notified that convicted sex offenders have failed to comply with the state’s Sex Offender Registry Act, according to an audit issued today …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringDiNapoli Report Examines State School Aid Trends
… of state school aid is Foundation Aid, a statutory formula enacted in 2007 as the result of a ruling by the … additional $5.5 billion, using a new, transparent funding formula phased in over four years, adjusting aid for … has reduced the impact of the GEA by including a separate formula for unrestricted “GEA Restoration Aid” in the budget. …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trends