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Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… for personal gain. The former Clerk-Treasurer was able to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal responsibilities, provide oversight and … and accurate accounting records, provide financial reports to the Board, file payroll reports or remit biweekly …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… July 1, 2014 through June 30, 2015. Background The Otsego Northern Catskills BOCES, which provides educational services to students from 19 component districts, is governed …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its Consolidated … directly related to the special education program, and sufficiently documented pursuant to the State Education … to as the SED cost-based programs. During the 2013-14 school year, NYCCD served about 415 students. The New York …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at Pratt Institute
… students for State-funded Tuition Assistance Program (TAP) awards. Background Pratt Institute (Pratt), with … and tuition for full-time study is about $41,000 per year. TAP is an entitlement program designed to provide funds for … Assistance Program at New York Career Institute (2013-T-1) … To determine whether Pratt Institute complied with the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health: Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up) (2017-F-2) An initial … issues with medical records provided by a physician to support his Medicaid claims. There was insufficient …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsOpinion 92-40
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- … to collect were in the nature of fees which had to bear a direct relationship to the cost of furnishing the …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Albany Community Charter School - Resident Tuition Billing (2019M-138)
Determine whether School officials completely and accurately billed resident school districts.
https://www.osc.ny.gov/files/local-government/audits/pdf/albany-comm-charter-2019-138.pdfVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported … Section 4-408. In addition, timely accounting records and water, sewer and refuse collection services receivable …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16CUNY Bulletin No. CU-650
… and additional information are contained in the memorandum from Carmelo Batista, Jr., dated February 25, 2019. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-650-cuny-salary-rate-increases-carpenters-and-supervisorLow Income Home Energy Assistance Program – Federal Funding and New York
… The Low Income Home Energy Assistance Program, commonly referred to as HEAP, … of $550. Additionally, HEAP offers benefits for equipment repair or replacement and for maintenance, energy efficiency services, carbon monoxide detectors, chimney cleaning, as …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programDiNapoli: Queens Woman Pleads Guilty to Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… Albany County District Attorney David Soares announced. The defendant, Deanna Hansen, faces up to 28 months to seven … years in prison and will pay full restitution as part of the plea. “Deanna Hansen callously exploited her father’s … father’s identity for personal gain,” Soares said. “I hope this resolution deters anyone who might think of gaming …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-queens-woman-pleads-guilty-stealing-85000-nys-pension-payments-meant-her-deceased-fatherState Agencies Bulletin No. 1411
… for payroll charges. Effective Date(s) Administration pay checks dated July 1, 2015 and Institution pay checks … 9, 2015 OSC Actions OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A link … agencies must insert a new row into the Department Budget Table USA (refer to Job Aid for instructions) in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1411-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1486
… Employees All agencies with appropriations due to lapse on June 30, 2016 Background Appropriations allocated to certain … the chartfield string associated with the position pool is lapsing, they must contact their Appropriation Section … dated July 7, 2016. If the chartfield string is lapsing on 6/30/2016, agencies must insert a new row into the Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1486-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1253
… 7/3/2013 Current 7/10/2013 Lag 6/19/2013 Lag 6/26/2013 X-Lag 6/12/2013 X-Lag 6/19/2013 These updates must be completed in PayServ by … 25th, for the Administration check dated 7/3/2013 and July 2nd for the Institution check dated 7/11/2013 to ensure that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1253-updating-payserv-cost-centers-july-lapsing-eventsState Agencies Bulletin No. 1325
… cost centers. If an agency does not believe that the cost center associated with the position pool is lapsing they will … this information corrected in SFS. Any changes to cost center mapping in SFS will need to be completed by June 20, 2014 so SFS can transmit the updated Cost Center/Account Code information to PayServ. If the cost …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1325-updating-payserv-cost-centers-june-lapsing-eventsInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Infant and Child Learning Center - The … are based on fixed fees. In addition, ICLC operated a day care program and a Department of Health-funded Early … Commuter Transportation Mobility Taxes; $25,606 in personal service expenses, including $12,994 in excess …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Town of Hempstead. The District is separate and distinct from the Town and is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfOversight of the Agricultural Assessment Program (2017-S-26) 90-Day Response
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26-response.pdfOversight of the Agricultural Assessment Program (2017-S-26)
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26.pdf