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DiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… DiNapoli, Monroe County District Attorney Sandra Doorley and New York State Police Superintendent Steven G. James … is committed to protecting the pension system, its members and their beneficiaries. My thanks to District Attorney Doorley and the New York State Police for their partnership in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… town clerk/tax collector, was sentenced to serve five years probation and ordered to pay full restitution of nearly … organization promptly. Ms. Brown stole from the public for years without remorse and now has to face the consequences of … town clerktax collector was sentenced to serve five years probation …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionSpencerport Central School District – Employee Benefits (2025M-65)
… July 1, 2023 – May 16, 2025 Understanding the Audit Area In addition to established wages and salaries, school … These payments are an employment benefit generally granted in collective bargaining agreements (CBAs), individual … calculate separation and unused leave payments, resulting in erroneous payments. This occurred because District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Oversight of Afterschool and Summer Youth Employment Contracts
… Our audit covered the period from July 1, 2017 through December 11, 2018. About the Program The Department sponsors … were never filled. We identified at least $19,239 in duplicate costs for 1,344.5 hours of overlapping services … who had applied earlier (some had been on a waiting list for months). Some parents reported paying a fee that …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsState Comptroller DiNapoli Releases State Audits
… report. Several of the strategies the program plans to implement are scheduled to begin with the 2016-2017 school year. State Education … initial audit report. This included implementing controls to prevent the payment of pharmacy claims for quantities of …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… Discover Card, and FIA Card, which were used to buy a truck, lawnmower and camper, and a payment to Akron Mobile …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesComptroller DiNapoli Releases School District Audits
… that district officials did not provide cybersecurity awareness training to employees, they did not disable or … did not provide information technology (IT) cybersecurity awareness training for individuals who used district IT …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsOversight of Passenger Safety
… revocation, and restoration of driver licenses; traffic convictions; and reportable accidents. Key Findings Because OPWDD drivers repeatedly failed to obey traffic rules, many vehicles assigned to transport OPWDD’s … vulnerable clients were issued violations for serious traffic infractions, such as running red lights and speeding …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyOversight of Contract Expenditures of Phoenix House New York
… communities, schools, and families through alcohol and drug prevention treatment. In 2009, OASAS entered into a … funding contract with PHNY, under which PHNY would provide drug and alcohol addiction treatment services. The contract … ) Office of Alcoholism and Substance Abuse Services - Drug and Alcohol Treatment Program: Provider Claiming of …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkOversight of the STEM Incentive Program
… Purpose To determine if the Higher Education Services Corporation (HESC) is effectively … includes ensuring that students have access to a college education and an understanding of their financial aid … To determine if the Higher Education Services Corporation is effectively monitoring the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programV.2 Governance – V. Chart of Accounts (COA) Governance
… Yes Yes NOTE: Program values require KK_DB_PRGM tree placement from DOB and RPT_SW_PRGM tree placement from OSC. COA and KK change request form and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceCounty of Oneida – County Clerk (2025M-110)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Comptroller DiNapoli Releases Municipal Audits
… basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and … monthly financial reports of receipts and disbursements to the Board. Cayuga County – Procurement and Claims Audit … the seven water districts experienced operating deficits during the audit period with totals ranging from $11,100 to …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsHomeless Outreach Program at the Metro-North Railroad
… services contract and whether Metro-North has met its goal in assisting homeless clients to appropriate shelters off … entering the data from its Daily Activity Reports into the Metropolitan Transportation Authority’s (MTA) Homeless … New York State – An Overview, Exclusive of New York City ( 2016-D-3 ) Metropolitan Transportation Authority - Long …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadPreferred Source Contracting (Follow-Up)
… under Section 162 of the New York State Finance Law (Law), grants “preferred source” status to Corcraft and …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… Purpose To determine the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid Eligibility Determined by the New York State of … To determine the implementation status of the 14 recommendations made in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followCost-Saving Ideas: Evaluating Solid Waste Collection Options
… collection efforts. Transfer stations: A transfer station may include one or more large containers for solid … site an expensive undertaking. The proximity of a transfer station may make it a lower cost alternative. Updated …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent … Mutual Aid Association of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 140,000 … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… the proposal. Use the RFP template below and modify it to suit your district’s needs. "Sample Request for Proposals …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resources