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Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)

Determine whether the Crown Point Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crown-point-s9-21-26.pdf

West Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)

Determine whether the West Genesee Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/west-genesee-s9-21-40.pdf

Unadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)

Determine whether the Unadilla Valley Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/unadilla-valley-s9-21-37.pdf

Audit of the Tuition Assistance Program at New York Career Institute

… in downtown Manhattan. NYCI is approved to offer nine certificate and degree programs in the fields of Court … were paid to the school for 840 students. We reviewed a sample of 50 randomly selected TAP awards paid to 48 …

https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-institute

Local Government Publications

… View reports and publications issued by Division of Local Government and School Accountability …

https://www.osc.ny.gov/local-government/publications

Cooperative Information Technology Services (2012MR-1)

… 10 letter reports to the following: Schoharie County [pdf] and the Village of Richmondville [pdf] ; Broome County [pdf] and the Town of Union [pdf] , the Town of Kirkwood [pdf] , and the Village of Deposit [pdf] ; and Tompkins County [pdf] …

https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1

VII.9 Overview – VII. State Revenues and Appropriated Loan Receivables

… (FBIC Ledger) reports for their agency. These reports can only be run for data through March 31, 2019 before the new …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overview

Medicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013

… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … six-month period ended March 31, 2013, eMedNY processed about 167 million claims resulting in payments to providers … in overpayments for claims billed with incorrect information pertaining to recipients' other health insurance …

https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing … (Saratoga County) The authority has adequate controls over the collection of tenant rent payments. Authority …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1

Medicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016

… weights; $389,813 in improper payments for inpatient, clinic, durable medical equipment, transportation, and eye care services; …

https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016

Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)

… (Treasurer) record and report financial transactions in a timely and accurate manner? Audit Period January 1, 2023 … treasurer should record and report financial transactions in a timely and accurate manner to enable informed … did not record and report all financial transactions in a timely and accurate manner. As a result, adequate …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118

Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015

… with improper payments for duplicate billings and for clinic and durable medical equipment services. By the end of …

https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015

CVS Health – Temporary Holding Account Rebate Revenue

… million active and retired State, local government, and school district employees and their dependents. The Empire …

https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenue

Compliance With Special Education Requirements – Evaluations

… this report.) The New York City Department of Education (DOE) – the nation’s largest school system – serves … services to approximately 190,000 of these students. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …

https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluations

Disposal of Electronic Devices

… One way information can be compromised is through careless disposal of electronic devices. This policy also requires … Agencies are required to remove all information prior to disposal and, if sending them to OGS, to certify in writing … University at Albany had 36 electronic devices ready for disposal through OGS' Surplus Unit. Key Findings Seven of the …

https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devices

DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk

… been slow to reach New York’s pandemic-hit renters because of poor management by the Office of Temporary and Disability Assistance (OTDA) in implementing … Thomas P. DiNapoli. The state’s initial rollout of the program resulted in only a small portion of the … been slow to reach New Yorks pandemichit renters because of poor management by the Office of Temporary and Disability …

https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-risk

Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets

… 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the … earnings: Net (decrease) In fair value of investments (272,522) Interest 2,460,871 $ … DEDUCTIONS: Benefits 2,453,047 3,800 Refunds of contributions 464,691 Administrative expenses …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assets

DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town

… of the public trust when she used her position as tax assessor and town clerk to steal from the taxpayers of the … whose mission is to encourage and promote agriculture in young children and adults through the Essex County Fair. …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearly