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Contract with Daytop Village, Inc. (Follow-Up)
… and Substance Abuse Services (OASAS) oversees programs for preventing and treating alcohol and substance abuse. Many of these programs are provided by not-for-profit organizations under contracts administered by …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … valid expenditure and payment approval is documented in the Board minutes. Limit claims paid before audit to those … adequately segregated or adequate mitigating controls are in place and functioning. Except as indicated in Appendix A, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Niagara Charter School – Student Enrollment and Billing (2013M-294)
… prepared by School officials and found that the School may be owed approximately $13,500 from one of the school …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… appeared to be ongoing conditions that could negatively affect the health and/or safety of clients. For example, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… City Council, which comprises five elected Commissioners, one of whom is the Mayor. The City finances services mainly … five recommendations were fully implemented, two recommendations were partially implemented and three …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… report – pdf] | [read complete 2016 report – pdf] Purpose of Audit The purpose of our review was to assess the … BOCES’ (BOCES) progress, as of August 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesTown of Lewisboro – Financial Condition (2014M-309)
… The Town, which is governed by a Town Board, operates one water district and two sewer districts. Budgeted appropriations for 2014 totaled …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309DiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by pocketing cash, writing unauthorized checks to himself and his personal business, and making electronic transfers to pay his credit card and cell phone bills, according to two … Benevolent Assoc of the Vill of Le Roy stole nearly $50000 in public funds by pocketing cash writing unauthorized checks …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… captures up to six images per vehicle (two front and four rear). The system selects the “best” front and rear images and sends them to the NY Customer Service Center …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… Former New York State Assemblyman William Scarborough, 69, of Queens, New York, was sentenced today to 13 months in prison and two years of supervised release after being convicted of wire fraud and theft from a program receiving federal … Former New York State Assemblyman William Scarborough 69 of Queens New York was sentenced today to 13 months in prison …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsState Comptroller DiNapoli Releases Audits
… Drugs (Follow-Up) (2024-F-34) The New York State Health Insurance Program (NYSHIP) is administered by the Department … plan for NYSHIP, and Civil Service contracts with Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsPhysical Accessibility to Programs and Services (2025-MS-1)
… adults in the United States have some type of disability and more than one in 10 have a mobility disability with … stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, approximately 71.5 million baby boomers will be over age 65 and will need services and surroundings that meet their …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Controls Over Cash Advance Accounts
… 1, 2011 to March 11, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have two advance accounts with a total value of $106,000 as of March 31, 2012. Key Findings One void check was missing. …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Crown Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Crown Point Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-f529 Program Distinctions
New York’s 529 College Savings Program currently includes two separate 529 plans.
https://www.osc.ny.gov/files/savings/pdf/529-program-distinctions.pdfState Comptroller DiNapoli Releases Audits
… gaps in Program governance throughout the 4-year audit period that hindered the Division of Criminal Justice …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… average of the previous two years by more than 20%, the amount in excess of 20% is excluded from the computation of … elected this plan before July 1, 1972, you will receive a pension equal to 1/40th (2.5%) of your FAS for each year of … this plan on or after July 1, 1972, you will receive a pension equal to 1/40 (2.5%) of your FAS for each year of …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Childhood Lead Poisoning, June 2007
Lead poisoning continues to be the number one environmental poison for children in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/childhood-lead-poisoning-2007-06.pdfDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… to ensure that those using our bridges and tunnels are paying the required tolls and that the TBTA is collecting the … 20, 2017, found that TBTA did not maximize toll collection for a variety of reasons, including license plate images that … obtain addresses for some out-of-state drivers, resulting in potential lost revenue of $2.4 million. The lost revenue …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsHoneoye Central School District – Payroll (2015M-277)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 … in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277