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Property Tax Freeze Credit
… with New York State Tax Law. Background The PTF Credit is intended to reimburse qualified New York State homeowners … and the school district where the homeowner’s property is located must comply with the New York State Property Tax … Key Recommendations Ensure PTF Credit payment data is complete and correct prior to submitting those payments …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditOversight of Telemental Health Services
… Objective To determine if the Office of Mental Health is adequately monitoring the delivery and …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over use of its … District operations and perform a cost-benefit analysis to determine whether these vehicles are a cost-effective use …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20DiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… in the third degree. “Shannon Countryman allegedly abused her position of trust to divert funds meant to protect the health and welfare of her community to fund her personal expenses,” DiNapoli said. … work done by our State Police members, the Comptroller’s Office, and the Montgomery County District Attorney’s …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000DiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Monroe County District Attorney Sandra Doorley and New York State Police Superintendent Steven G. James announced the …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… disabilities who are between three and four years of age. PFLL is reimbursed for preschool special education … regional median compensation for an Executive Director, $4,084 in unsupported salary costs, $749 in medical expenses …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualOversight of Juvenile Justice Facilities
… facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of … is responsible for the operation and oversight of nine State-run residential juvenile justice facilities that serve …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesRoosevelt Union Free School District - Information Technology (2019M-193)
Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack of the District’s IT system.
https://www.osc.ny.gov/files/local-government/audits/pdf/roosevelt-2019-193.pdfSackets Harbor Central School District - Information Technology (2019M-208)
Determine whether the District’s network was adequately secure to protect the student management system (SMS) against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/sackets-harbor-2019-208.pdfCanastota Central School District - Financial Condition Management (2019M-174)
… Adopt annual budgets that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and supported. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mContacts for Audits and Reports
… Reilly … List of contacts by title name and email address for Division of State Government Accountability and Office of …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… allegedly stealing more than $300,000 from the department, State Comptroller Thomas P. DiNapoli, Oneida County District … purportedly written to various legitimate fire department vendors into his personal accounts. He also allegedly …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Jamesport Fire District - Gasoline Inventory (2019M-04)
… the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did not follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … by the standard fee schedules were paid according to contract provisions. As a result, Empire made a net … sampled were not listed on the Part 36 Eligible Fiduciary List as of December 28, 2012. Court officials subsequently …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsTown of Stony Point – Budget Review (B6-13-15)
… estimated revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is non-recurring (one-shot) revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… 30, 2014. Background The East Brentwood Fire District is a district corporation of the State, distinct and separate … from the Town of Islip, Suffolk County, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt … July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… State Comptroller Thomas P. DiNapoli and Attorney General … local school districts, prisons, town governments, and state agencies. Bottini Fuel pleaded guilty today to …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… purpose of our audit was to examine the District’s credit card and travel expenditures for the period January 1, 2015 … Charges for purchases totaling $24,831 did not comply with the purchasing policy. Not all travelers attached proof …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Town of Laurens – Budgeting Practices (2013M-204)
… of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background … The elected Town Board is the legislative body responsible for managing Town operations, including maintaining sound … Town’s general and highway fund budgeted appropriations for the 2013 fiscal year totaled approximately $275,000 for …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204