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East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… meeting minutes did not include information related to pay raises. The Chief and Assistant Chief never provided … were spent. Despite the Board not adopting a credit card policy, nor authorizing credit card usage, the District … and officers are made aware of the criteria for receiving pay raises and employees that receive raises are documented …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112State Comptroller DiNapoli Releases State Audits
… years, including three which were open for five years. In a follow-up, auditors determined PANYNJ officials made … that the procedures used by Westchester officials to certify students for state financial aid substantially … Nonetheless, auditors identified opportunities for OGS to improve its effectiveness. …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2065
… retroactive dues for employees represented by Council 82 in Bargaining Unit 61. Affected Employees: Members of Council 82 that are currently in or were previously in Bargaining … Background: Per guidance in the request from Council 82 dated, October 5,2022 membership dues for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioState Comptroller DiNapoli Releases Municipal Audits
… did not obtain quotes for $27,000 in tool and auto part purchases. The board also did not adopt a fleet …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… Local sales tax collections for the first two quarters of 2019 grew at a moderate pace compared to the stronger early quarters of 2018, according to a report released today by State … and 7.2 percent over the same periods in 2017. Most of the economic factors that typically explain overall sales …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019DiNapoli Releases Municipal Audits
… , Slaterville Springs Fire District and the Village of Westbury . “In today’s fiscal climate, budget transparency … report with OSC for the last three years. Village of Westbury – Purchasing, Claims Audit and Information … Slaterville Springs Fire District and the Village of Westbury …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate the legitimate user or create another user account with access to the victim’s online bank accounts. … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… Rescue Squad Business Manager Sara Thorne, of Forest City, North Carolina, for allegedly stealing more than $17,000 from … Columbia County, Thorne was allowed to work remotely from North Carolina since 2015 with an annual salary topping … Rescue Squad Business Manager Sara Thorne of Forest City North Carolina for allegedly stealing more than $17000 from …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadAvoiding a Rejected DRO – Divorce and Your Benefits
… NYSLRS, as a governmental plan, has discretion to reject … Status — References to a qualified status, the Employee Retirement Income Security Act (ERISA), the Retirement Equity … be deleted from any proposed or final DRO. Assignment — NYSLRS members are prohibited from assigning retirement …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… similar operations or pollutants such as those related to stormwater discharge from construction activities. SPDES …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantImproper Payments for Brand Name Drugs (Follow-Up)
… generic drugs. DOH uses two methods to pay for Medicaid pharmacy services: fee-for-service (FFS) and managed care. Under the FFS method, Medicaid-enrolled pharmacy providers submit claims through DOH’s claims … for the provision of health care services, including pharmacy benefits, and reimburse providers for those …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followSchenectady County – Investment Program (2025M-5)
… [read complete report – pdf] Audit Objective Did Schenectady County (County) officials develop and manage a …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Village of Victory – Records and Reports (2025M-94)
… complete and timely accounting records and reports for informed decision-making, legal compliance and accountability. These records are essential for a village board and officials when monitoring a village’s … with various laws and maintaining the public’s trust. For the 2024-25 fiscal year, the Village’s general fund and …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Comptroller DiNapoli Releases Municipal & School Audits
… which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of district funds. The district did not … monthly cash flow forecasts to estimate funds available for investment, monitor investments or formally solicit …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Steuben, Suffolk and Tompkins; eight Towns: Clay, Colonie, Greece, Oyster Bay, Ramapo, Southampton, Tonawanda and Union; and four Cities: New Rochelle, Rochester, Troy and Utica. Local governments must comply with …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: $90,000 in Full Restitution Paid for Rental Assistance Theft
… was sentenced to five years’ probation for his role in stealing $90,000 in Emergency Rental Assistance Program … who has had to pay back the money he stole. My office will continue to partner with law enforcement to root out … technology advances so do fraudsters, and this case shows that collaboration works in holding defendants accountable …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-90000-full-restitution-paid-rental-assistance-theftTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… Did the Taberg Volunteer Fire Company (Company) Board of Directors (Board) and Treasurers ensure financial activities were properly … Did the Taberg Volunteer Fire Company Company Board of Directors Board and Treasurers ensure financial activities were properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Medicaid – Federal Funding and New York
… 7 million in the outyears of DOB’s Financial Plan. About 35 percent of the State’s residents were enrolled in … Putnam 17,815 18.2% Queens 1,110,863 49.3% Rensselaer 35,670 22.4% Richmond (Staten Island) 181,942 37.1% … 26,202 28.4% Suffolk 366,980 24.1% Sullivan 28,276 35.4% Tioga 11,984 25.1% Tompkins 16,443 15.9% Ulster …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidRushville Hose Company, Inc. – Financial Oversight (2026M-16)
… did not maintain adequate supporting documentation for 35 deposited revenue collections (50 percent) totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third Party Health Insurance (2020-S-39) 180-Day Response
To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s39-response.pdf