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York Central School District – Lead Testing and Reporting (S9-25-19)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… over the past 18 months has created an overwhelming need for addiction treatment and recovery services. The Office of … the front line in addressing this crisis and responsible for providing, certifying and inspecting vital addiction services for more than 680,000 New Yorkers each year. Residential …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsDiNapoli: NYC Sales Tax Collections Strong Due to Tourism and Commuter Return, Fueling Statewide Strength
… by 18.1% in the first three quarters of the latest sales tax year (STY, March 2022 to February 2023), with leisure and … onset of the COVID-19 pandemic resulted in a drop in sales tax collections two years in a row for the city,” DiNapoli … DiNapoli’s report notes two changes to New York state tax law may have contributed nearly $540 million in sales tax …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-nyc-sales-tax-collections-strong-due-tourism-and-commuter-return-fueling-statewide-strengthComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… – Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman announced the arrest of Mount Vernon Mayor … An analysis of Thomas’ personal and campaign committee bank accounts revealed that Thomas used FORT funds for … the RTIC payments to his American Express account as a “loan” from RTIC. Thomas, however, failed to disclose a …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… of the State Comptroller. As alleged, each defendant is the owner of record of a company which is authorized to act as a Medicaid transportation company. … transported multiple Medicaid recipients in one trip. It is alleged that the defendants fraudulently billed the …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsOpinion 88-52
… This is in reply to your letter concerning the proposed sale to a not-for-profit corporation of real property held by … requirements of General Municipal Law, §803 prior to the sale. Article 18 of the General Municipal Law (§§800, et seq … v Wendel , 116 Misc 2d 91, 455 NYS2d 322). Clearly, a sale of real property is a "contract" within the meaning of …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Liberty. The PANYNJ was created to promote and protect the commerce of the Port District and to undertake port and … that reflect its major business segments, including: Port Commerce – operates the Port of New York and New Jersey, the … we examined at market rate. We found that, for Port Commerce, seven out of nine leases had various segments of …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceOverpayments of Claims for Selected Professional Services (Follow-Up)
… or "edits" are used to detect duplicate claims when one claim is billed as part of the automated crossover system and a second claim is submitted directly to Medicaid for payment. However, the edits did not prevent the duplicate claim payments we identified because each duplicate claim …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followState Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… political discourse has magnified significant risks for corporations that contribute to political causes. It … and expenditures (direct and indirect) to any campaign for or against a candidate, or to influence public opinion on … or other third-party groups receiving company money for political activities to report how the funds are being …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spendingDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… Thomas P. DiNapoli today announced his appointment of Anastasia Titarchuk as chief investment officer of the New York State Common Retirement Fund. Titarchuk has … Thomas P DiNapoli today announced his appointment of Anastasia Titarchuk as chief investment officer of the New …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundX.3 Overview – X. Guide to Vendor/Customer Management
… be registered in the Statewide Vendor File. An agency must register a vendor at the time of contract award if the vendor … Statewide Vendor File. Registering a Vendor State agencies register vendors by either entering vendor information in the … Portal in the Statewide Financial System (SFS) to directly register individuals or entities in the Statewide Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… The Board and officials did not adequately monitor sales tax exemptions claimed by project owners. One project … that two other projects had reported inaccurate sales tax exemptions. Key Recommendations Ensure project … complete CBAs before approving projects. Recapture sales tax exemption benefits that exceed amounts authorized. HCIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… Audit Objective Determine whether North Collins Central School District (District) officials maintained a complete … audit north collins school information technology equipment inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentWest Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Town of Allen – Claims Audit (2024M-123)
… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… accurately recorded Highway Department (department) leave and properly paid separation payments. Key Findings … paid for holidays listed in CBAs. Independently review and approve all unused leave and separation payments to ensure that accruals are … accurately recorded Highway Department department leave and properly paid separation payments …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Castile – Tax Collection Remittance (P1-24-23)
… the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… were deposited and cash disbursements were for appropriate summer recreation program (Program) purposes, and whether Program employees … the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within the boundaries …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesMarathon Central School District – Fund Balances (2017M-280)
Marathon Central School District Fund Balances 2017M280
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280