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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.pdfSharon 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.pdfSouth 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.pdfBrookhaven-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.pdfIndian 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.pdfRipley 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.pdfHoneoye 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.pdfLyncourt 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.pdfFiscal 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.pdfDiNapoli: Fiscal Stress Down Slightly in Villages
… Fiscal Stress Monitoring System has identified 18 villages in New York in some level of fiscal stress. For 2015, three villages have been classified as in “significant fiscal stress,” four in “moderate fiscal … Fiscal Stress Monitoring System has identified 18 villages in New York in some level of fiscal stress For 2015 three …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: State Board of Elections (BOE): … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsDiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… Thomas P. DiNapoli. The state ranks in the top 10 nationwide for milk and other dairy production, as well as … of Agriculture’s 2012 census. New York also ranked first nationwide in the production of yogurt, cottage cheese and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State … today announced the guilty plea of former Village of Chatham Chief of Police Peter Volkmann following a joint … and we thank the Comptroller’s Office and the Columbia County District Attorney’s Office for their continued …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted all recoveries … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. During our …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… submitted by The Arc Jefferson-St. Lawrence (Arc-JSLC) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Arc-JSLC’s CFR for the fiscal year ended June 30, 2021, … the costs submitted by The Arc JeffersonSt Lawrence on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… by HeartShare Human Services, Inc. (HeartShare) on its Consolidated Fiscal Reports (CFRs) were reasonable, … June 30, 2014 and included certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2013. … Education (DoE) refers students to HeartShare and pays for its services using rates established by SED. The DoE is …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… two fiscal years ended June 30, 2014. Background ICLC is a Brooklyn, New York-based organization approved by SED to … Island College Hospital, including its preschool – the Stanley S. Lamm Institute Preschool (Lamm). Lamm’s costs are …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… on expenses claimed on Manual Therapy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses … program are based on fixed fees. During the 2013-14 school year, Manual Therapy served about 313 students. The New York …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualFred S. Keller School – Compliance With the Reimbursable Cost Manual
… education services to children with disabilities who are between the ages of three and five years. FSK is … through rates set by SED. These reimbursement rates are based on financial information, including costs, that FSK … that improvements in the Board of Directors’ conduct are needed to ensure the financial and programmatic integrity …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point Services for Children (Starting Point) on … York-based not-for-profit organization that is authorized by SED to operate, among other SED-approved programs, the … and pays for their services using rates established by SED. The rates are based on the financial information that …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manual