Search
Village of Unadilla – Disbursements (2025M-97)
… forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … to Section 35 of the New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97DiNapoli Releases Annual IDA Report
… by IDAs for their communities,” DiNapoli said. “IDAs can play an important role in helping local economies and …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportDiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
… father. The defendant, Richard Gaines Jr., 55, of Daytona Beach, Florida pleaded guilty to identity theft in the first … they will be caught and prosecuted no matter where they live,” DiNapoli said. “My thanks to District Attorney …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nysOpinion 2005-6
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Payment in aid or maintenance of parochial schools (funding a town … teen “bullying” conducted and hosted by a parochial school in its auditorium. However, a town may contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… position as head of the American Academy of Pediatrics in New York, Dunkel defrauded taxpayers and stole over $87,000 … of the State Comptroller Investigations Unit, 110 State Street, 14th floor, Albany, NY 12236 or the Attorney General’s Office …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/parma.pdfTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/bath.pdfTown of Milo - Real Property Tax Exemption Administration (2018M-210)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/milo.pdfTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/moravia.pdfTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons.pdfAudit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the Education Law (Law) and the Commissioner of Education's Rules and Regulations … offering courses in art, design, and architecture. The school has affiliated programs at the Pratt Munson … To determine whether Pratt Institute complied with the Education Law Law and the Commissioner of Educations …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteLyndon Fire District – Disbursements (2022M-132)
… duties or establish adequate mitigating controls. Become familiar with the resources listed in Appendix C of this …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… report – pdf] | [read complete 2016 report – pdf] Purpose of Audit The purpose of our review was to assess the … BOCES serves 25 school districts in an eight-county region and is governed by a nine-member Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesSelected Aspects of Accommodations for Passengers With Disabilities
… According to the Act, PANYNJ was required to identify key stations in its Port Authority Trans-Hudson (PATH) system and make those stations accessible and usable by people with disabilities by … identified are the following: Four of the 13 PATH stations were not accessible to persons in wheelchairs. At …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesCVS Health – Temporary Holding Account Rebate Revenue
… billion in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings CVS Health improperly …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueMedicaid Program – Managed Long Term Care Premium Rate Setting
… the Department of Health (Department) with complete and accurate Medicaid cost information and whether the Department appropriately set Managed Long … The New York State Medicaid program is a federal, state, and locally funded program that provides a wide range of …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest public sector … of NYSHIP’s members, at an annual cost of $8.4 billion. Civil Service contracts with UnitedHealthcare (United) to … Insurance Program administered by the State Department of Civil Service is one of the nations largest public sector …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … represents the first time a public official in New York State surrendered their pension as a penalty for corruption …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Medicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … processed approximately 233 million claims resulting in payments to providers of about $25 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012