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DiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract for convenience. While there is no legal prohibition … a vendor with the unilateral right to terminate a contract can create a situation in which all vendors are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for … Housing Law Section 415. The Authority Board consists of seven members. The Authority is a public corporation formed for the purpose of providing housing services in the City of Niagara Falls in …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up) (2019-F-53)
To determine the extent of implementation of the three recommendations included in our initial audit report, Opioid Prescriptions for Medicaid Recipients in...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f53.pdfState Agencies Bulletin No. 1564.1
… year, contributed earnings to a deferred compensation account and those earnings were later determined to be paid … taxable and cannot be directed to a tax deferred NYSDCP account. (See Payroll Bulletin No. 1366 for more … a refund file to Nationwide, the NYSDCP provider, for account balance validation. If the original employee record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesXI-A.1.A Separation of Duties – XI-A. Purchasing
… in New York State Government , separation of duties is a basic internal control activity that separates key tasks … functions within an agency. The procure-to-pay (P2P) cycle is an area where separation of duties is essential to minimize the risk of inappropriate, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesState Comptroller DiNapoli Releases Municipal Audits
… without detection. Copiague Fire District – Mechanic Shop Operations (Suffolk County) The board and district … are paying for the majority of the costs for providing services that do not benefit them. The board allows shop … used at least $5,365 of district funds to purchase auto parts to repair vehicles not owned by the district. …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsCity of Fulton – Audit Follow-Up (2021M-184-F)
… to assess the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report … was to assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fUncollected Penalties (Follow-Up)
… that there was a lack of a separation of duties associated with the collection of payments. Finally, the initial audit …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… "I will continue to investigate and hold accountable those who attempt to defraud the pension system. I thank the New … before the town of Stanford Court on September 26, 2018, at 5:30 p.m. Since taking office in 2007, DiNapoli has … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemLawrence Union Free School District – Financial Management (2025M-115)
… manage fund balance? Audit Period July 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to review the District’s 2024-25 fiscal year … (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Comptroller DiNapoli Releases State Audits
… of Health Medicaid Program: Improper Payments to a Physical Therapist (2013-S-15) Medicaid overpaid a physical … claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using … were applicable to their designated programs or repeating courses for which they had already earned credit. Tuition …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsIndustrial Development Agency Board Governance (2017-MS-1)
… [read complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): … [pdf]. Purpose of Audit The purpose of our audit was to determine whether IDA Boards provided effective oversight … an independent public benefit corporation whose purpose is to promote, develop, encourage and assist in the acquiring, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1State Comptroller DiNapoli Releases Municipal & School Audits
… $2,500. Village of Churchville – Procurement (Monroe County) Village officials did not consistently … signed and approved their own purchases. Plainville Fire District – Audit Follow-Up (Onondaga County) The review … ensure district assets are appropriately safeguarded. South Orangetown Central School District – Audit Follow-Up …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Career and Technical Education (2019-N-4) 180-Day Response
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4-response.pdfCareer and Technical Education (2019-N-4)
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4.pdfDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… in a fraud that was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s office. William Davis, 63, the former owner of Davis Ethical … Madeline Singas said. “Working with our partners in State Comptroller Thomas DiNapoli’s office and the State Department …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… Objective To determine whether Medicaid made improper payments on behalf of recipients with Department of Health-authorized overlapping Medicaid and Essential Plan coverage. The audit covered the … Department of Health (Department) administers New York’s Medicaid program, which provides health care services to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andCUNY Bulletin No. CU-569
… 16, 2017 OSC Actions OSC will create deduction code 400 (CUNY 403 ROTH) in PayServ. Agency update will be … vendor files will be updated to include deduction code 400 to ensure CUNY participants with the new ROTH deduction … Agency Actions CUNY staff should enter deduction code 400 for 403(b) ROTH participants on the General Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cunyProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… Objective To determine the extent of implementation of the … Sexual Offense Evidence Collection Kits (kits) provided to hospitals and other health care providers to collect DNA and other evidence during the physical exam of … To determine the extent of implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-follow