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Chili Public Library – Board Oversight (2015M-130)
Chili Public Library Board Oversight 2015M130
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Local Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfComptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… financial gain, there will be consequences. Since 2011, my office has successfully prosecuted dozens of officials and …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… Director of the Monroe County Water Authority. The men were charged in the indictment with a scheme to rig the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… died during the time of their medical care involving the overdose. We reviewed medical records for a sample of 25 …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programUnified Court System Bulletin No. UCS-266
… USC-266.1 Purpose To inform agencies of updated procedures for processing union dues deductions in PayServ Affected … who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payrollWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… in White Plains federal court before U.S. Magistrate Judge Lisa Margaret Smith. "Mr. Parisi tried to steal millions from …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… authority’s automated MWBE participation reporting system is correct; and Develop processes to correct data-entry …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationValley Stream Central High School District – Capital Assets (2025M-16)
… of capital assets? Audit Period July 1, 2022 – January 31, 2024 Understanding the Audit Area Capital assets are those … inventory system between July 1, 2022 and January 31, 2024. 81 capital assets totaling $455,096 had key information … assets totaling $52,992 had a missing or incorrect asset tag number. Additionally, 18 assets totaling $46,305 could …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and … 125 students in grades K-6. The District also paid tuition to neighboring districts to educate nearly 160 students in grades 7-12. Audit Summary …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mOpinion 90-13
… You have informed us that DOT would incorporate the work required for the sewer project into DOT's scheduled road … approve such a request of a municipality, he shall make an estimate of the cost of the work which he is requested by … for the purposes of this subdivision, a sum equal to such estimate and subject to the draft or requisition of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2001-6
… Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless … monies to purchase a personal computer, facsimile machine and refrigerator for fire department use. You ask whether a … fire insurance tax monies to buy a computer a fax machine and a refrigerator for department use …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… [read complete report – pdf] Audit Objective Did Manhasset Union Free School … and approved? Audit Period July 1, 2023 – December 31, 2024 Understanding the Audit Area Non-payroll disbursements … disbursements. The Assistant Superintendent for Business (ASB) is responsible for overseeing the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Three Indicted in Multi-State Prescription Fraud Ring
… of the Bronx, New York; Raven White, age 35, of the Bronx; and Bryan Otero, age 36, of Wood-Ridge, New Jersey, have been … them with healthcare fraud, healthcare fraud conspiracy, and aggravated identity theft. The indictment alleges that between April 2023 and October 2024, White and Otero provided Washington with …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringShoreham-Wading River Central School District – Capital Assets (2025M-23)
… School District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through … Summary District officials did not properly record and account for all of the District’s capital assets. As a … District officials did not properly record and account for all of the Districts capital assets As a result …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Windsor – Capital Project (2025M-52)
… stored inside. The Town secured funding totaling $7.5 million to construct a new highway garage and began reconstruction in 2022 at a total cost of $6.7 million. Audit Summary Although three Project construction …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52VI.2.C Budget Journal Transactions – VI. Budgets
… chartstrings within a Business Unit (BU) using the KK_SEG ledger. For more information, see Section 3.A – Budget … chartstrings across Business Units (BU) using the KK_SEG ledger. For more information, see Section 3.A – Budget … to upload their Project Child budgets using the KK_PRJC ledger and their Agency KK ledger, if used. OSC BSAO Budgets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… the ability to purchase Department-approved music, videos, e-books, and other media; and the opportunity to … preloaded applications, such as educational material, videos, e-books, music, and games. While the static and law …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsComptroller DiNapoli Releases Municipal Audits
… , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland … 2011, 2012 and 2013 fiscal years until April 2014. Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over … Hampton Halfmoon Hillcrest Volunteer Fire Company Jamison Road Volunteer Fire Company City of Lockport Rockland County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… generally agreed with our findings and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22