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Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Enterprise Charter School - Procurement (2019M-06)
… with the School’s procurement policy or publicly advertise for capital improvement projects. Verify that the School … of General Services contract (State contract) pricing for goods procured. Key Recommendations Comply with the policy to secure quotes or requests for proposals when required, review all quotes received and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06DiNapoli: Moderate Growth in Local Sales Tax Collections for First Half of 2017
… Local sales tax collections across New York grew 33 percent in the first six months of 2017 according to a …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-moderate-growth-local-sales-tax-collections-first-half-2017Opinion 91-54
… -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax (authority of village to impose on renters of real …
https://www.osc.ny.gov/legal-opinions/opinion-91-54DiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… that Leslie Schwinzer has pleaded guilty to wire fraud (18 USC. § 1343) in the U.S. District Court at Knoxville, TN for … Schwinzer was charged with one count of wire fraud (18 USC. § 1343) in the EDTN on January 27, 2022. She has agreed … that Leslie Schwinzer has pleaded guilty to wire fraud 18 USC 1343 in the US District Court at Knoxville TN for …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localOswego County – Court and Trust Funds (2022-C&T-5)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… Liabilities Process and Document Preparation: INTRODUCTION Federal grants are generally classified as … nonexchange transaction occurs when the Federal government provides resources to the State and … by the following traits: The provider government (Federal or State) requires the recipient government (State or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsDiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… part of the joint investigation, DiNapoli’s investigative team and the Ulster County District Attorney’s Office found … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealingEconomic and Demographic Trends – 2022 Financial Condition Report
Provides information about the States Gross Domestic Product wages unemployment rate and population growth
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… Department of Motor Vehicles’ (Department) licensing and registration systems are secure, operating effectively, and … totaling almost $700 million, for license and vehicle registration processing. During the transition to ITS … the Department of Motor Vehicles Department licensing and registration systems are secure operating effectively and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… reviewed by this audit: outpatient claims for clinic, practitioner, transportation, referred ambulatory, durable …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
To determine whether UnitedHealthcare sufficiently monitors outofnetwork providers who routinely bill for higherlevel Evaluation and Management services and
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesDiNapoli: Fast Food Companies Agree to Stronger Supplier Oversight
… and Taco Bell, have agreed to conduct assessments of human rights risks related to labor standards in their operations … of assessments and protective practices that address human rights issues. “A sustainable business model ensures human rights are upheld throughout a supply chain,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-fast-food-companies-agree-stronger-supplier-oversightDiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… Lander called on Wells Fargo & Co.’s board of directors to publicly report on the company’s efforts to prevent harassment and discrimination in the workplace … as the trustee of the Fund and Lander serves as fiduciary to the city’s five public pension funds. “Wells Fargo …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-andNY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… the company's proposed executive compensation plan. The full text of DiNapoli's letter to fellow Wells Fargo … . The full text of DiNapoli's shareholder proposal can be read here …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programChurchville-Chili Central School District – Procurement (2025M-18)
… [read complete report – pdf] Audit Objective Did Churchville-Chili Central … policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district … bid for moving and storage services totaling $35,535. The report includes four recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18XVI.4.B Tax Revenues – XVI. Financial Reporting
… Transactions ) Process and Document Preparation: Tax revenues are classified as a derived tax revenue … resources are received, whichever occurs first. Revenues, net of refunds and uncollectible amounts, should be … personal income tax (PIT) are described below: Employee Withholding Payments - Monies withheld from employees by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesMember Contributions
… Online . To view contribution rates for State Fiscal Year 2026-27 (April 1, 2026–March 31, 2027): Sign in to Retirement Online . Click … sort to the top of the table with an As of Date of 04/01/2026. Please review carefully. Update your payroll system to …
https://www.osc.ny.gov/retirement/employers/member-contributionsFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… four years, Garcia abused his elected position to channel over $120,000 into his personal accounts. Instead of …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Comptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… of Mount Vernon Corporation Counsel Lawrence Porcari was arrested for abusing his position as a public official by …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernon