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Whitney Point Central School District – Information Technology (2023M-179)

Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted a

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/whitney-point-central-school-district-2023-179.pdf

Sharon Springs Central School District – Fund Balance Management (2022M-100)

Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund balance.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sharon-springs-central-school-district-2022-100.pdf

South Mountain Hickory Common School District – Financial Management (2022M-49)

Determine whether the South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial management.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-mountain-hickory-2022-49.pdf

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/brookhaven-comsewogue-2021-181.pdf

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

Determine whether the Indian Lake Central School District (District) maximized Medicaid reimbursements by claiming all eligible Medicaid services provided.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/indian-lake-2021-150.pdf

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

Determine whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, properly supported and approved.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-53.pdf

Honeoye Falls Lima Central School District – Access Controls (2020M-112)

Determine whether Honeoye Falls Lima Central School District (District) officials ensured user access controls were appropriate and designed effectively.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/honeoye-falls-lima-2020-112.pdf

Lyncourt Union Free School District – Information Technology (2020M-121)

Determine whether Lyncourt Union Free School District (District) officials adequately managed network user accounts and developed a disaster recovery plan.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/lyncourt-2020-121.pdf

Fiscal Stress Monitoring System Manual

FSMS evaluates local governments (counties, cities, towns and villages) and school districts based on both financial and environmental indicators.

https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-manual.pdf

DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud

… The former owner of a Long Island pharmacy was arrested Thursday for allegedly defrauding the state of $232,000 after the scam was uncovered in two audits by … P. DiNapoli’s office. William Davis, 62, the former owner of Davis Ethical Pharmacy in Rockville Centre, was charged …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraud

DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold

… stress and three villages moved into a fiscal stress category; The city of Yonkers moved into the “moderate fiscal stress” category, up from “susceptible to fiscal stress;” Catskill … and Canisteo remain in the “susceptible to fiscal stress” category; Valley Stream remains in the “moderate fiscal …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-threshold

About Statement No. 68 – Governmental Accounting Standards Board

… to report their proportionate share of the collective Net Pension Liability in their financial statements, as well … employer allocation percentage or proportionate share, net pension liability, pension expense, deferred … to report their proportionate share of the collective Net Pension Liability in their financial statements …

https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68

DiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments

… District Attorney Ashley Williams and New York State Police Superintendent Steven G. James today announced that … to District Attorney Williams and the New York State Police, she is being held accountable for her crime. My … our partners at the State Comptroller’s Office and State Police, for working diligently with my office to bring …

https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pension

Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business

… for her personal sales business. This guilty plea is the result of a joint investigation conducted by the State … the Attorney General’s Public Integrity Bureau. This case is the latest joint investigation under Attorney General … Scally of the Attorney General’s Public Integrity Bureau is prosecuting this case, under the supervision of Public …

https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-company

DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES

… announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time sheets to … for Instruction Technology and Innovation (CiTi) BOCES. “William Fisher was supposed to help adults earn their GED and … announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time sheets to …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-boces

DiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS

… over a significant amount of them to the state. This money is intended to help hold down costs of the program and … Service and United HealthCare need to make sure this money is fully collected and remitted to the state.” The New York … district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nys

UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)

… included in our initial audit report, UnitedHealthcare Insurance Company of New York – Overpayments for … coverage. Civil Service contracts with UnitedHealthcare Insurance Company of New York (United) to administer the … included in our initial audit report UnitedHealthcare Insurance Company of New York Overpayments for …

https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugs

CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)

… by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … Of the initial report’s two audit recommendations, one was partially implemented and one was not implemented. Key Recommendation CVS Caremark …

https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civil

The Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual

… years ended June 30, 2020. About the Program Adirondack is a not-for-profit special education provider located in Tupper Lake that serves students from Franklin and Hamilton counties. Adirondack is authorized by SED to provide Preschool Special Class (over …

https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manual