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DiNapoli: Former Pennellville Fire Chief Pleads Guilty

… Pennellville Volunteer Fireman’s Association (VFA) former Fire Chief Duane Royal pleaded … their oversight to prevent such thefts. I thank the New York State Police and Oswego County District Attorney Gregory …

https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guilty

Brentwood Public Library – Leave Accruals (2018M-26)

Brentwood Public Library Leave Accruals 2018M26

https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26

Beekmantown Central School District – Payroll (2017M-26)

Beekmantown Central School District Payroll 2017M26

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26

Management of Invasive Species

To determine if the Department of Environmental Conservation was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State

https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-species

New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)

… Economic Trends New York Unemployment Claims Show a Year of Economic Devastation A year after the first case of COVID-19 was reported in New York State, the economic … the workforce has been a key factor in lower unemployment rates in recent months. Those who leave the workforce, …

https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021

Health and Safety of Children in Foster Care

… them for the care provided to the children. Agency case planners (including case workers) are required to conduct regular contact visits … 92 of the 352 progress notes for the first 90 days (26 percent) and 151 of the 732 progress notes (21 percent) …

https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-care

Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)

… proper recipients. Pursuant to Insurance Law and relevant case law, when a fire district’s fire department is comprised …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceeds

DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds

… Levy and Surendra Kumar were entrusted with money meant to enrich the lives of students with disabilities; instead, … on lavish gifts for themselves,” DiNapoli said. “Thanks to my partnership with District Attorney Rocah they will now … for their exhaustive investigation and bringing this case to our Office.” The defendants, Oliver Levy, 55, of Stony …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-system

State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children

… Plans (FASPs) for each foster child that help support case assessment by determining if the needs of the children … instituted a new oversight structure in which day-to-day case management was delegated to the non-profit agencies. … 92 of the 352 progress notes for the first 90 days (26 percent) and 151 of the 732 progress notes (21 percent) …

https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-children

DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments

… resigned her two public jobs and agreed to pay $4,303 in restitution for dodging her personal town and county tax … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …

https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-payments

Minisink Valley Central School District – Financial Condition (2016M-26)

… fund balance was actually used and unrestricted funds significantly exceeded the statutory maximum of 4 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26

Town of Randolph – Justice Court Operations (2021M-76)

… report - pdf ] Audit Objective Determine whether the Town of Randolph (Town) Town Justice (Justice) accurately … in an accurate and timely manner or that all disposed of (closed) cases were properly reported to appropriate State … will take corrective action. … Determine whether the Town of Randolph Town Town Justice Justice accurately recorded …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76

Compliance With Jonathan’s Law (Follow-Up)

… Objective To assess the extent of implementation of the three recommendations included in … Under Jonathan’s Law, facility directors are required to do the following in response to any incident involving a … did not always provide records to qualified persons when requested or did not provide them within 21 days of the …

https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-follow

DiNapoli Releases May State Cash Report

… were 1.6 percent higher than in 2013. Total tax receipts for April and May combined were $1.4 billion below year-ago …

https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-report

Management of Invasive Species (Follow-Up)

… audit report, Management of Invasive Species (Report 2019-S-26 ) . About the Program Many species of plants and animals currently found in New York State are not indigenous, but rather have been …

https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-follow

Brownfield Cleanup Program

… standards applicable to the expected use of the property (e.g., residential or commercial). These substances … were held liable for cleanup costs, regardless of when or how the properties were acquired relative to the … after receiving notification from DEC of the option to do so. Of the nine sites in the remedial action stage as of …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-program

Compliance With Special Education Requirements – Evaluations (Follow-Up)

… four recommendations included in our initial audit report, Compliance With Special Education Requirements – Evaluations … four recommendations included in our initial audit report Compliance With Special Education Requirements Evaluations …

https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-follow

Improper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)

… our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report 2021-S-8 ). … pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of services for recipients and reimburse …

https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-follow