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DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… ordered to serve 50 hours of community service. Hand was also ordered to pay $34,000 in restitution. “Ms. Hand took … of her position as treasurer and thought she could get away with stealing from the school district to fund her … 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/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the … Key Findings The Board did not have the information needed to properly monitor and manage Town operations. These serious … of funds. The Town does not have complete, accurate and up-to-date accounting records. The Supervisor did not perform …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andFacilities Planning Bureau Project Review
… determine if the State Education Department’s (Department) Facilities Planning Bureau (Bureau) completes its review of … for all capital construction projects involving these facilities and issuing building permits. Per the State …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewMetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned … Health Plus (CHP) and Medicare Advantage plans, plans for eligible New York City employees and day care workers of City … in Medicaid for those still eligible, and shift those who lose eligibility to Essential Plan coverage. MetroPlus is …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… price of the coronavirus remains undetermined. What is clear is that Washington must do more to help stabilize … as much as $9 billion to $10 billion, depending largely on how many taxpayers choose to delay their filings. While the … Enacted Budget: Budgeting in a Time of Crisis Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesTown of Chemung – Conflict of Interest (2022M-176)
… Municipal Law. Key Recommendations Ensure that officials and employees are familiar with and follow the requirements of New York State General … contracts. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Personal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsCounty of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, applies to sales or …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… uncovered waste, fraud and abuse of special education funds, DiNapoli announced an initiative involving a broad … The audits have continued to find improper use of public funds for special education and in some cases, outright … the recovery of more than $5 million in misspent public funds. A comprehensive look at past audits is available …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… an explanation of the debtor's rights; An opportunity to inspect and copy the records of the agency; An opportunity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeTown of Knox – Town Clerk (2020M-72)
… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Medicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… 1, 2013 through December 3, 2017. Background Hospice is a program that provides care to terminally ill individuals, … symptoms rather than treating the disease. Generally, when eligible Medicaid recipients elect hospice care, they …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… program for pursuing energy efficiency in certain New York State government buildings while advancing economic growth, … buildings, protecting the environment and public health by reducing the emissions of greenhouse gases and other pollutants, and supporting economic growth by creating green jobs and stimulating the marketplace for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… ensure the check will not be combined with payments made by other Business Units processed that day, and Enter an “A” … in Albany. The Business Unit’s courier must be authorized by the Division of Treasury to pick up a check. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… the implementation status of the 12 recommendations made in our initial audit report, Medicaid Drug Rebate Program … the Department did not seek rebates on drugs from all categories of Medicaid services. We recommended that the … are given 30 days after the issuance of the follow-up report to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followDiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… System has identified eight villages and three cities in New York that were in some level of fiscal stress in 2020, … towns, the majority of cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities in Stress Fiscal Year Ending 2020 Complete List of Fiscal Stress Scores Lists FSMS Search Tool Fiscal …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressTown of Lewis – Records and Reports (2025M-17)
… 30, 2024 Understanding the Program The Supervisor, as chief fiscal officer, is responsible for receiving, … for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ compensation insurance … balances did not agree with the general ledger cash or investment balances at month-end. Had the Board ensured bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Inspecting Highway Bridges and Repairing Defects
… To determine if the New York State Thruway Authority (NYSTA) inspects its highway bridges and repairs defects. The … the period January 1, 2008 to August 17, 2012. Background NYSTA is responsible for inspecting its bridges and repairing …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… are awarded by lottery and providers, such as Ridgewood, get up to $325 for each participant, who earn hourly wages … of the 31 Ridgewood employees who worked for COMPASS and also took jobs through SYEP duplicated their hours, charging … own audit of Ridgewood and recover any duplicated costs it can identify. There were no remaining applicants available to …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violations