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Churchville-Chili Central School District – Procurement (2025M-18)
… not: Advertise in the District’s official newspaper, as required by GML, for nine CIP contracts totaling $32.6 … to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Vertus Charter School – Information Technology Asset Management (2025M-9)
… Charter School (School) officials appropriately track, inventory and safeguard information technology (IT) assets … can make up a significant portion of a school’s IT asset inventory, both in value and number. While officials were … for overseeing the IT Department, including IT asset inventory management. The COO and IT Department staff are …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… To determine whether project owners are receiving Rural Rental Assistance Program (RRAP) payments only for eligible … To determine whether project owners are receiving Rural Rental Assistance Program RRAP payments only for eligible …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programDiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… Fire Department, Kimberly Simchik was sentenced to serve 1-3 years in state prison and pay $92,000 in restitution after pleading guilty to stealing from the fire department. “The sentence in this case should be a warning to anyone tempted to abuse their position of trust for their …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kVillage of Herkimer – Payroll (2025M-37)
… employees’ hours worked. Audit Summary Village officials paid salaries and wages as authorized, but did not maintain … or adequately supported. Furthermore, employees were paid for overtime that, in some instances, was not adequately … and net pay, before officials and employees were paid, as required by New York State Village Law (Village Law) …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… balance. The Board appropriated surplus fund balance, in part, because it adopted budgets that annually overestimated … balance The Board appropriated surplus fund balance in part because it adopted budgets that annually overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… An audit released today by State Comptroller Thomas P. DiNapoli found multiple issues with how the state identified out-of-state Medicaid members, and found … An audit released today by State Comptroller Thomas P DiNapoli found multiple issues …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… award given by the Order Sons and Daughters of Italy in America. Prior recipients of this award include a U.S. … been a member of the Order Sons and Daughters of Italy in America, Cellini Lodge #2206, since October 1983. He also … award given by the Order Sons and Daughters of Italy in America Prior recipients of this award include a US President …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationState Agencies Bulletin No. 2366
… in the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … vehicles for the agency. ***Please note that due to the Tax Cuts and Jobs Act (for dates beginning after December 31, … services in the New York State Payroll System PayServ for tax year 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… ambulance service? Audit Period January 1, 2023 – April 4, 2025 We extended the audit period back to January 1, 2021 to … such as selecting individuals through a civil service list, prior to hiring all six EMTs. Without using a civil …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Montrose Fire District – Claims Auditing (2025M-53)
… (District) Board of Commissioners (Board) properly audit claims? Audit Period January 1, 2023 – August 31, 2024 Understanding the Audit Area The claims audit is often the last line of defense for preventing … documentation indicating that the services outlined in the rental agreement were rendered. A claim totaling $17,812 for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real … on specific activities or meeting certain objectives in accordance with New York State law. Fund is required on … Fund groupings and one to capture the Generally Accepted Accounting Principles (GAAP) basis of Fund groupings. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… Thomas P. DiNapoli today announced the New York State and Local Retirement System (NYSLRS) employer contribution … System (ERS) with a small increase in rates for the Police and Fire Retirement System (PFRS). DiNapoli is also dropping … “Through solid investment returns, prudent management and a diverse portfolio we have kept the state pension fund …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… The drop was primarily due to the personal income tax (down $1.5 billion or 11.6 percent) and miscellaneous receipts (down $640.8 million or 10.9 percent), but was partially …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionDiNapoli: School District Revenue Growth Slows
… major fluctuations in their federal and state aid over the last decade and revenue growth was nearly flat the last three years, averaging only 1.3 percent, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is … major fluctuations in their federal and state aid over the last decade and revenue growth was nearly flat the last …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsDiNapoli: State Contractor Failed to Pay Prevailing Wages
… Thomas P. DiNapoli. “New York state law requires contractors working for the state to pay the prevailing wage … dollars. OMH needs to take immediate action to make sure contractors follow the law to protect all workers.” … OMH develop and implement procedures to ensure all its contractors comply with the prevailing wage law, including: …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesNYC Budget Is Balanced but Risks Are Growing
… federal budget cuts and slower economic growth, according to a report released today by New York State Comptroller … job growth, record tourism and rising wages have helped to bolster New York City’s coffers,” DiNapoli said. “Still, … are risks on the horizon, and Mayor de Blasio’s efforts to find additional savings in the budget are prudent.” The …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-appointed-030624.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40) 30-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66) 180-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66-response.pdf