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Asset Forfeiture Escrow Fund
… the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed necessary, by the governing board … on October 9, 2019. Accounting Code To Be Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund … Asset Forfeiture Escrow Fund …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… disbursements were authorized and processed. As such, we could not determine whether all ECA funds were … Key Recommendations Ensure that all ECA activity is performed and recorded in compliance with the … agreed with our recommendations and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136City of New Rochelle - Elevator Inspections (2018M-62)
… - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … elevators and related equipment that were not included. 75 of 85 property owners did not submit either six month or …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62State Comptroller DiNapoli Releases State Audits
… Services Center within OGS as a centralized office for processing human resources and finance transactions that … Also, the center estimates it has reduced staffing costs for administering these services by $34 million annually. … program did not have limitations on the amounts it paid for Part C cost-sharing liabilities and could have saved up …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… was sentenced today for claiming simultaneous work hours at two public school districts, according to an audit and investigation released by State Comptroller … today in Erie County Court to five years probation, 100 hours of community service and $18,229 in restitution, which …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianState Comptroller DiNapoli Releases Municipal & School Audits
… totaling $194,478 and determined that the board should not have approved 90 claims totaling $125,562. Town of Horseheads … $33,009 that were not onsite. These assets included items such as computers, cameras and night vision goggles. Also, … contract terms. The board also could not demonstrate that it complied with competitive bidding requirements when …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… appointments. Providers then bill the Medicaid program. Group rides are not allowed without prior authorization, and … approved providers can only bill for mileage once for a group. As part of the joint investigation, DiNapoli’s … Medicaid program individually for rides that were actually group rides and for rides that never occurred. The …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealingState Contract and Payment Actions in November
… & Coon, Inc. for international student health insurance broker services at SUNY Buffalo. Department of Transportation …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-novemberState Contract and Payment Actions in January
… with Nua Construction Corp. for roof replacement at Bedford Hills Correctional Facility in Westchester County. … of Civil Service $270.4 million to CVS Caremark to provide pharmacy benefit services for the Empire, Excelsior and … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-januaryCUNY Bulletin No. CU-784
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-784-service-employees-international-union-seiu-local-246-duesDiNapoli Finds Slow Property Tax Growth for Local Governments
… Municipalities and school districts face growing challenges to keep pace with … cut refuse collection by $79.3 million. The number of school districts originally planning to ask taxpayers to … districts who finally did exceed their tax levy limits in school year 2014-15 was actually substantially lower than in …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… The purpose of our audit was to examine the controls over IT and the claims auditing process for the period July 1, … school districts and operates at three campuses. BOCES is governed by a seven-member Board of Education elected by … rooms housing the IT servers and infrastructure did not have safeguards to track access and protect IT assets. No …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationXII.4.A Vendor Requests for Payment – XII. Expenditures
… actually due and owing. Process and Document Preparation: Business Units can satisfy these requirements by processing … on either an invoice a vendor uses in its normal course of business, or a vendor certified Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business Units may use AC 3253-S rather than a vendor invoice …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… oversight of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of … has one bank it uses for online transactions but does not have a sufficient written online banking agreement. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … procurement, investment and code of ethics policies, it did not ensure there were proper controls over cash … including procedures to ensure that all disbursements have proper supporting documentation before payments are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329DiNapoli: MTA's Future Unthinkable Without Aid From Washington
… unforeseen revenue crisis that is no fault of its workers or commuters. The extreme measures outlined by the MTA this week underline the choices we face if funding is not forthcoming. Our essential workers and those least prepared to shoulder the burden will …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… with the retirement (i.e., permanent removal from service) of a tangible capital asset. A government that has legal … exhaustive list. Agencies should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the following items do not fall within scope: …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfNew York’s Stubbornly High Rates of Chronic Absenteeism
The classroom disruptions caused by the pandemic have had a lingering negative impact on New York’s students. As schools transitioned back to in-person instruction, chronic absenteeism rates increased sharply and have remained high, especially among vulnerable student populations.
https://www.osc.ny.gov/files/reports/pdf/missing-school-ny-chronic-absenteeism.pdfState Comptroller DiNapoli Releases Municipal Audits
… been lost, misused or misappropriated. Town of Lockport – Culvert Pipe Fee Collections (Niagara County) The …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-audits