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Selected Financial Management Practices
… established adequate controls over the following financial management functions: cash and grant management, revenue and collection activities, procurement … facilities in Lake Placid. In November 2012, it assumed management responsibility of the Belleayre Ski Area in …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… of CTE education programs in the State’s secondary school systems. The Department also contracts with a non-profit … to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and … align with student goals and the needs of the State labor market. In addition, we found the students of CTE programs …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followOpinion 89-10
… authorization must be by resolution adopted prior to such attendance (General Municipal Law, §77-b[2]). The governing … board, however, may delegate its power to authorize attendance to any executive officer or administrative board. … and all necessary tuition fees incurred in connection with attendance at a conference shall be a charge against the …
https://www.osc.ny.gov/legal-opinions/opinion-89-10DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… Livingston County District Attorney Gregory J. McCaffrey, and the New York State Police today announced the arrest of Patricia Chatley, 59, of Nunda, New York for allegedly … Livingston County District Attorney Gregory J McCaffrey and the New York State Police today announced the arrest of …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS members. You can … day, seven days a week. Toll-free: 866-805-0990 To access the self-service menus, you will be asked to enter the last four digits of your Social Security number and your … retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… Siwo has joined the New York State Common Retirement Fund Fund …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, Omni served … special education program (Evaluations) and a Department of Health Early Intervention program. However, payments for … same individuals who own Omni. FTH provides occupational therapy, speech therapy, audiology, and hearing aid services. …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… system by concealing his unlawful post-retirement public income and for stealing from the village through sham … degree for circumventing New York state’s post-retirement income restrictions and cheating the New York State and Local … System out of $74,222. Volkmann hid public-source income from 19 municipalities and school districts in excess …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingAccess-A-Ride Accident Claims
… vehicles leased from Transit as well as through several "black car" livery services and taxi companies. Transit has … calendar year 2008 to calendar year 2012. Carriers and black car services are required to immediately notify the … company, First Mutual Transportation Assurance Company. Black car and taxi companies are required to maintain …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Small Wonder Preschool, Inc. (Small Wonder) on its Consolidated Fiscal Reports (CFRs) were … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … To determine whether the costs reported by Small Wonder Preschool Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualPark Accessibility for People With Disabilities (Follow-Up)
To assess the extent of implementation of the seven recommendations included in our initial audit report Park Accessibility for People With Disabilities Report 2021N7
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… on its Consolidated Fiscal Reports (CFR) were valid and consistent with contract terms and in accordance with the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the two … Inc on its Consolidated Fiscal Reports were valid and consistent with contract terms and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualNew York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… up, misconduct that lasted for more than a decade. Our suit seeks to hold the board and its directors accountable …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… program costs. According to the RCM and Section 4410(10)(e) of the New York State Education Law, public special …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualSelected Management and Operations Practices (Follow-Up)
… officials stated that they started projects related to electric vehicle (EV) charging as early as 2011. During the 2013 State … partners to place DCFCs in strategic locations to drive market adoption of EVs and test business models. Since our …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followTransforming the Procurement Function
… Objective To determine whether the Metropolitan Transportation Authority (MTA) took action to comply with the MTA Board-approved Transformation Plan, … To determine whether the MTA took action to comply with the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionTown of Guilderland – Information Technology (2025M-61)
… [read complete report – pdf] Audit Objective Did Town of Guilderland (Town) officials adequately secure and protect … not adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups, or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Village of Weedsport – Financial Management (2025M-76)
… manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, … and adopt comprehensive, written, multiyear financial or capital plans, or a reserve policy. Adequate fund balance and … 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/village/2025/12/12/village-weedsport-financial-management-2025m-76Comptroller DiNapoli and AG Schneiderman Announce Conviction in $130,000 Pension Theft
… Eric T. Schneiderman announced today the conviction of John H. Eydeler III, 66, a resident of Glendale, Arizona, on … This case was prosecuted by Assistant Attorney General John R. Healy of the Criminal Enforcement and Financial … Eric T Schneiderman announced today the conviction of John H Eydeler III 66 a resident of Glendale Arizona on his …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-130000-pension-theftDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… website? Audit Period January 1, 2022 – May 21, 2025 Understanding the Audit Area DCIDA provides financial … with project agreements. Furthermore, officials did not post 25 of the 56 required 1 documents on DCIDA’s website, … Guidance 22-01. The Policy Guidance was superseded in October 2025 by Policy Guidance 25-02, which may differ from …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-website