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Preston Fire District – Board Oversight (2025M-87)
… providing adequate oversight of the financial activities to help ensure public funds are managed with accountability, … legitimate District expenditures and were obtained at the best value was compromised. In addition, when the Board does not perform an annual audit or ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87DiNapoli Op Ed in Times Union
… oversight of governments use of Artificial Intelligence (AI) systems: Artificial intelligence has the potential to … and delivers services. New York state agencies have used AI companions to help seniors combat social isolation, and … to enact robust oversight over government’s uses of AI. We need to be assured that these technologies are used …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… Response Plan (ERP) and a Vulnerability Assessment (VA). The VAs must identify potential vulnerabilities to …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Audits
… (DOH): Medicaid Program: Medicaid Payments for Pharmacy Claims - Joia Pharmacy and a Related Prescriber (2013-S-4) … DOH overpaid Joia $1,485,121 for improper pharmacy claims. Disallowances included: claims billed for excess … for public use. Each agency has developed procedures to address health and safety issues at each of the facilities it …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsDiNapoli Expands State Pension Fund's In-State Investment Program
… for in-state companies, which include credit (SBIC), equity (In-State Private Equity Investment Program) and small business loans (New York … been ranked as one of the best managed and best funded plans in the nation. The Fund’s fiscal year ends March 31, …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
Did the Town of Catharine Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26DiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… 2023 Three principals of Phinaliz Communications LLC were arrested in connection with a long-running scheme to steal over $1 million from the Medicaid program by billing for fake transportation services, duplicating and inflating … Philip Mtui, Mbaga Kaiza, and Tony Taylor, were arrested last Thursday. "The defendants allegedly engaged in …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeThanksgiving Day Message from State Comptroller DiNapoli
… workforce that serves the people of this great state. We live in a state and country with bountiful opportunities, and …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and … by an appointed five-member Board, was established in 1986 to promote economic development through financing, managing …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… examine BOCES’ calculation of employee separation payments for the period July 1, 2014 through April 30, 2016. … by the boards of the districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesSt. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… Background The St. Lawrence-Lewis Board of Cooperative Educational Services is a public entity which delivers … St LawrenceLewis Board of Cooperative Educational Services Payroll 2016M371 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… T. Schneiderman today announced the arrest and indictment of, as well as a civil asset forfeiture action against, Arkady Goldin, 39, of Brooklyn, and Value Pharmacy, Inc. ("Value"), located at … defrauding the New York State Medicaid program out of millions of dollars. Goldin, an owner of Value, is charged …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… upon his separation from employment; potential theft from estate/trust accounts administered by the county; potential … revenues, including potential theft associated with real property tax collections. These allegations, as well as … an estate file with sufficient supporting documentation is maintained for each estate administered by the county, and …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest fiscal position in years and was able to … New York state ended the 201314 fiscal year in the strongest fiscal position in years and was able to …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town … Whether a town board of a town which has established a police department and has appointed the town supervisor as … commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in the absence or inability of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 2006-8
… in an employee benefit accrued liability reserve fund to pay for lump sum “retirement awards” paid upon retirement to … district may use monies in an employee benefit fund to pay for awards paid upon retirement under collective …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 88-62
… consisting of hydrogeologic, explosive gas, surface leachate and vector investigations; a final cover system … in certain cases, a perimeter gas collection system, a leachate collection system, a vector remediation program, or …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 88-6
… of municipality to contribute to "defined contribution pension plan") CIVIL SERVICE LAW, §§200 et seq .; MUNICIPAL … bargaining, contribute to a "defined contribution pension plan" under which the municipality's contributions … until retirement. You ask whether a "defined contribution pension plan" established pursuant to an agreement entered …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 88-65
… to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p … a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is … term is defined, where taxes have been paid from an escrow account for property improved by a one-to-six family …
https://www.osc.ny.gov/legal-opinions/opinion-88-65DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… State Comptroller Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of … for damages and cleanup costs. DiNapoli noted in his letter that cost recoveries to the Oil Spill Fund often take … Watershed Initiatives. “The Comptroller’s well-documented letter makes inescapably clear that further federal actions …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkers