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Elwood Union Free School District – Electronic Transfers (2014M-133)
… evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. … students and 375 employees. The District’s expenditures for the 2012-13 fiscal year were $53,282,835. Key Findings … The District did not have a written confirmation for 47 of 98 transfers processed, totaling $12.8 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for … the former Central Treasurer (Treasurer) to use funds donated for scholarships and funds collected from other …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andHannibal Fire Company – Misappropriation of Funds (2023M-59)
… [read complete report – pdf] Audit Objective Determine whether the Hannibal … checks to himself from January 2014 through May 2022. Use a Company credit card to make 794 personal cash … canceled check images. The Board also did not obtain an annual independent audit of Company records, as required. At …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Otsego County – Court and Trust Funds (2025-C&T-4)
… pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the … order. Additionally, in certain circumstances, funds from estates are entrusted to the treasurer for safekeeping …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4State Comptroller DiNapoli Releases Audits
… placed constraints on the audit, including delays in and denial of access to records needed to evaluate the effectiveness of their oversight. As a result, there is considerable risk that material information concerning …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOswego County – Court and Trust Funds (2022-C&T-5)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Menands Union Free School District – Payroll (2015M-268)
… to review the District employees’ wages and the deductions from their pay for the period July 1, 2014 through August 31, … The Menands Union Free School District is located in the Village of Menands in Albany County. The District is … employees are accurately compensated and deductions made from the employees’ pay are authorized and correct. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… its oversight and work to remove barriers to ensure school districts are providing the required services for … audit examined whether SED was adequately overseeing if school districts outside New York City were providing the … crucial that SED provide adequate guidance and support for school districts to improve the academic outcomes and …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsMedicaid Program – Managed Care Payments to Unenrolled Providers
… Objective To determine whether Medicaid managed care organizations violated federal and State regulations by making payments to unenrolled providers. The audit covered the period from January 2018 through June 2022. About the Program Medicaid managed care organizations (MCOs) establish provider networks by …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
East Ramapo Central School District Audit FollowUp 2013M141F 2011M52F
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fState Agencies Bulletin No. 882
… position. New Method of Calculation Determine Type of Appointment (Promotion, Demotion, Lateral) Agencies must use … the move to the graded position to determine the type of appointment. If the position is: Annual N/S Equated to Grade … to the grade of the graded position to determine if the appointment is a promotion, demotion or lateral. Annual N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… health insurance coverage to over 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The … drugs in excess of maximum allowable dosage limits; and $143,299 in duplicate payments for …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsLewis County – Court and Trust Funds (2024-C&T-1)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … improperly remained in the Treasurer’s custody that should have been turned over to the State Comptroller as abandoned … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Steuben County – Court and Trust Funds (2024-C&T-4)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … remained in the Commissioner’s custody that should have been turned over to the State Comptroller as abandoned … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Westchester County – Court and Trust Funds (2024-C&T-3)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … remained in the Commissioner’s custody that should have been turned over to the State Comptroller as abandoned … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Purpose To determine whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the agreements between Empire and its member hospitals. We … To determine whether Empire BlueCross BlueShield Empire paid …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughState Police Disability (Section 363-b) – State Police Plan
… and Social Security disability benefit cannot exceed your final salary. If it does, the portion that exceeds your final salary will be suspended. The law defines “final salary” as the maximum salary or compensation you would …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… Columbia County District Attorney Paul Czajka, and the New York State Police announced that Barbara Henry, the Village of Chatham’s former clerk-treasurer, has pleaded … unlawfully waiving her own health insurance premiums at the town’s expense. “Ms. Henry took advantage of her public …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageDiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… and Attorney General Eric T. Schneiderman today announced a $10.75 million settlement with Exxon Mobil Corporation and … the Oil Spill Fund, DiNapoli is empowered under the state’s Oil Spill Law to recover all costs incurred by the Oil … our families safe.” The spill sites were operated as gas stations, some of which were in operation as early as the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobil