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Frewsburg 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 … and pled guilty to stealing $6,982 from the District on January 6, 2022. She was sentenced to pay full restitution …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTown of Cheektowaga – Credit Card Purchases (2017M-18)
Town of Cheektowaga Credit Card Purchases 2017M18
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up) (2018-F-21)
To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of Sex Offenders Subject to Strict and Int
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f21.pdfXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… ($20,000,000) or more in the energy sector of Iran or is a financial institution that extends twenty million … activities in Iran and update it every 180 days. The list is available on the OGS website at … construction, or printing certify at the time the bid is submitted or the contract is renewed or assigned that it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012DiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… and remaining engaged in their communities, but is experiencing rising demand for these services. The … Thomas P. DiNapoli. “New York City’s older population is growing, and demand for home care and case management is … age 65 and older with disabilities increased by 17% and 26.2%, respectively. Due to recent federal funding …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsSecurity Over Electronic Protected Health Information (Follow-Up)
… Purpose To determine the extent of implementation of the four … a highly developed information security program to protect the electronic protected health information (ePHI) … our testing, we found the Institute had taken many steps to safeguard its ePHI and meet Health Insurance Portability …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followAccuracy of Reported Discharge Data (Follow-Up)
… whether the New York City Department of Education (DoE) was accurately reporting the number of students … the New York State Education Department. We found that DoE classified some students as discharged without sufficient … a discharge classification. Specifically, when we examined DoE’s discharge classifications for its 2004-08 general …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, claims processing … on nonrecurring revenues, debt and interfund transfers to balance budgets and meet normal operating expenditures. … transfers are in compliance with the City’s charter and do not exceed fund surplus amounts. Ensure a deliberate and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … processing. The Board did not ensure that the claims auditor reported directly to the Board. The Board has not … for claims processing. Ensure that the claims auditor reports directly to the Board. Establish and appoint an audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320CUNY Bulletin No. CU-836
… Purpose: The purpose of this bulletin is to provide the City University of New York instructions for … of the City University of New York who are eligible to participate in the Health Benefits Buy-Out Waiver Program … 7/24/25 Agency Actions: A listing of employees who elect to participate in the Health Benefits Buy-Out Waiver Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-836-cuny-health-benefits-buy-out-waiver-programSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority … are addressed. The audit covered the period January 2019 to October 2023. About the Program The New York State Thruway … the mainline from the New York City line at Yonkers to Buffalo and the Erie Section. There are an additional five …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsComptroller DiNapoli and A.G. Schneiderman Announce Sentencing for Rensselaer DPW Employees Who Stole Scrap Metal Proceeds
… theft from the city during the four- year period. Capuano is due in court for sentencing May 21. The Joint Task Force on Public Integrity is a cooperative effort between Attorney General … and assistance in this investigation. Prosecuting the case is Assistant Attorney General Christopher Baynes of the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-rensselaer-dpw-employees-who-stole-scrapVillage of Kaser - Refuse User Fees and Records (2018M-97)
… Determine whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Maximum Reportable Days – Legacy Reporting
… be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … a maximum of 22 days per month when the month has 31 days. For all other months, the maximum amount reportable is 21 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysOperational Advisory No. 10
… Subject: Updates to the GFO Pertaining to the new Fringe Benefit & Indirect Cost (FBIC) Automation … process. The new process generates journal entries to the General Ledger in the SFS on a more real-time basis … Updates to the GFO Pertaining to the new Fringe Benefit Indirect Cost …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… elected him,” DiNapoli said. “His theft of public funds is contemptible and undermines public faith in government. My … State Police for their partnership in ensuring justice is served in this case.” New York State Police Superintendent … in Tioga County Court. His contemplated sentence is 60 days in jail with a three-year conditional discharge …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… Comptroller Thomas P. DiNapoli’s latest report . “The MTA is getting a large infusion of federal infrastructure funds, … to reassess and focus its priorities to get money where it is most needed to restore the system and bring riders back. … assessment, covering 2015-2034, was published in 2013 and is overdue for an update. The MTA is now required by state …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… who have limited English proficiency, creating barriers to accessing vital services. “It’s not acceptable that the … translated documents and multilingual information on how to provide feedback or file complaints if necessary. The … language assistance is consistently provided or measure how effectively services are working across facilities. …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsSmart Solutions Across the State: Advanced Technology in Local Governments
The City of Schenectady recently began installing energy saving LED street lights and expanding wireless connectivity to certain neighborhoods.
https://www.osc.ny.gov/files/local-government/publications/pdf/smart-solutions-across-the-state.pdfCurrent Trends in the New York City Economy - September 2004
Employment is increasing, commercial real estate markets are improving, and the residential real estate market is continuing to boom.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2005.pdf