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State Comptroller DiNapoli Releases School Audits
… School District and Roscoe Central School District . "In an era of limited resources and increased accountability, … from seven providers who were paid a total of $172,184 in 2016-17. In addition, district officials did not require written quote …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsOpinion 91-34
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … the bidders to demonstrate that they have experience in performing the required work. The county also may require … within the exception that: these items require layout in a particular manner in order to comply with law; …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 96-2
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Taxes (authority of village to … reductions. Insofar as here relevant, the special act in question (L 1991, ch 658) provides for the creation of a … budget must be submitted to the village for inclusion in the village budget without change. The special act also …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 95-19
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Improper Uses (prepayment … System. The amount previously prepaid would be applied in reduction of the city's current retirement expense. … 317-a to that law, for the purpose of eliminating a lag in retirement contributions by participating employers in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Opinion 91-52
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to … Prior inconsistent opinions are superseded. This is in reply to your letter requesting an opinion regarding a … a "county residents job policy" for county contracts. In pertinent part, the proposal would require any bidder on a …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Opinion 2005-4
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for … a BOCES should apply the petition procedures outlined in section 1804 of the Education Law and the voter approval … paid to claimants and charged to the employer’s account in accordance with Labor Law §581(e) (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… and the State Police for their continued partnership in fighting corruption.” James said , “Mr. Moran violated the confidence instilled in him by the Town of Moriah Ambulance Squad by disregarding … Technician (EMT). As Captain of the Squad, Moran was in charge of processing time sheets for payroll, including …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… District Attorney Frank A. Sedita, III and sentenced today in Erie County Court to five years probation, 100 hours of community service and $18,229 in restitution, which he paid. Rodriguez pleaded guilty in April to scheming to defraud in the first degree, a class …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… York State. I commend the hard work of our State partners in continuing to protect Rockland residents from fraud and … November 15, 2018, Cesar submitted a request for a loan in the amount of $3,900 (minus a loan fee of $20) to the New … New York State and Local Retirement System issued a check in the amount of $3,880 payable to Cesar. On or about …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel expenses during our three-year audit period and/or … travel characteristics. We examined a total of $639,218 in travel expenses for 20 Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesChild Care Licensing and Inspection
… ensure licensed and registered child care facilities are in compliance with applicable laws and are safe for children. … is responsible for overseeing child care services in the State, with the exception of day care centers in New York City (NYC). The Division regulates and inspects …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Background RCN, a not-for-profit organization located in Rochester, New York, is an SED-approved provider of … with learning disabilities from ten school districts in Monroe County. Monroe County pays tuition to RCN for its … services using reimbursement rates set by SED; the State, in turn, reimburses the county 59.5 percent of the preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Westchester County, New York. HTA provides preschool … year ended June 30, 2014, HTA reported about $2.7 million in reimbursable costs on its CFR for one rate-based preschool … the fiscal year ended June 30, 2014, we identified $28,952 in ineligible costs that HTA reported on its CFR for the SEIT …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2019, eMedNY processed over 142 million claims, resulting in payments to providers of more than $36 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… audit period, the County distributed nearly $74.3 million in sales tax revenue to the Town. Audit Summary Town … that, if implemented, will improve the Town’s process in properly budgeting for and allocating sales tax revenue. Except as specified in Appendix C, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62State Police Bulletin No. SP-43
… the Education Payment. Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit 17, Investigators and Senior Investigators in Bargaining Unit 62 Payment Date Payments may be submitted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-43-education-payment-employees-represented-police-benevolent-associationWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… Background The West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The … budget appropriations. This occurred primarily because in 2008 and 2009 the District received unexpected insurance … December 31, 2013. District officials created this reserve in the late 1990s to fund future costs of new vehicles. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Village of Oxford – Justice Court Operations (2013M-219)
… 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … traffic tickets to recording, collection and deposit and in reporting to the Justice Court Fund (JCF) and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's … to $273.1 billion.) “Market volatility has been pronounced in the first half of 2025, with unpredictable actions out of … uncertainty for investors that is likely to continue in the short term,” DiNapoli said. “The state pension fund’s …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Government-Wide Financial Data – 2023 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net position (deficits) The 2023 year over year increase in net position is most notably related to increased tax …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-data