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York Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the … January 13, 2016. Background The Orange-Ulster Board of Cooperative Educational Services (BOCES) is a public … OrangeUlster Board of Cooperative Educational Services Fixed Assets 2016M268 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268DiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… District Attorney Christine Callanan and New York State Police Superintendent Steven G. James announced that William … of others above themselves, and as such, are held to a high standard. Mr. Storrs had no regard for the department or … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentOpinion 88-55
… Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts (requiring submission of fire company books for audit); (regulating fund raising activities of village … to an outside area. If, as here, the municipality owns all the fire apparatus used in carrying out the contract, …
https://www.osc.ny.gov/legal-opinions/opinion-88-55City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… report – pdf ] [ read complete 2021 report – pdf ] Purpose of Audit The purpose of our review was to assess the City of Little Falls’ (City’s) … The purpose of our review was to assess the City of Little Falls Citys …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… clerk fees including dog licenses, marriage licenses, building permits and a death certificate, but deposited only … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… two recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate … for NYSHIP. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug coverage … $2.5 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… to the law and District policy when procuring professional services. Key Findings The Board did not: Comply with the law … Always comply with District policy to procure professional services. Our review of procedures District officials used to … District’s purchasing policy when procuring professional services. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… [read complete report – pdf] Audit Objective Did the Wyoming County Industrial Development Agency (WCIDA) … officials ensure the payments in lieu of taxes (PILOT) they calculated were accurate and in compliance with the … $1.7 million. Audit Summary WCIDA officials ensured PILOTs they calculated were accurate and in compliance with the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Opinion 88-78
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … protection by town to village) -- Financing (exemption of village from town tax for town police services) -- Police … several pending proposals in connection with the provision of police services in a village and a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-78State Police Bulletin No. SP-257
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2024 retroactive … Association, Local 4, I.U.P.A., AFL-CIO (NYSPIA), and to provide agency instructions for submitting payments … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-257-2024-retroactive-increase-expertise-pay-eligible-employees-state-policeNew York Youth Jobs Program (2017-S-69) Department of Labor 90-Day Response
To determine if the Department of Labor is ensuring that employers meet New York Youth Jobs Program eligibility requirements and are certified ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s69-response2_0.pdfState Agencies Bulletin No. 1198
… value for the following Automated Interface submissions: New Hire transactions Rehire, Concurrent Hire and Transfer transactions Note: This Bulletin describes the AI … New Hire Transactions and Rehire, Concurrent Hire and Transfer transactions. It is important to not that all other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… We know that fostering an inclusive and diverse workforce can enhance innovation, creativity, and problem-solving … anonymized sexual orientation and gender identity data to guide talent development, increase productivity, and … them. Disclosures such as those requested above would assist shareholders in assessing whether the companies are …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesCity of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Accessibility for People With Disabilities (2022-S-3)
To determine whether the Office of Parks, Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with disabilities, including meeting State and federal requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s3.pdfAccessibility for People With Disabilities (2022-S-3) 180-Day Response
To determine whether the Office of Parks, Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with disabilities, including meeting State and federal requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s3-180response.pdfAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Research Foundation of the State University … York and New Jersey generally did not have documentation to justify the need for new or renewed contracts for personal … In addition, the authority did not provide documentation to support that it periodically reassessed all of its …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-audits