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Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… of which 30 projects have active payments in lieu of taxes agreements. Key Findings The method of determining … any analysis in arriving at an approval decision is based on verified information. Review and update the UTEP to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectHamburg Central School District – Capital Project (2014M-129)
… 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and equipment were going to be purchased. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Comptroller DiNapoli Releases Municipal Audits
… No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and … authorization. District officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and … The significant revenue and expenditure projections in the proposed budget are reasonable, with the exception of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Environmental Facilities Corporation’s … the two fiscal years ended March 31, 2012. Background New York State Environmental Facilities Corporation (EFC) was … expert technical assistance for environmental projects in New York State. Its two major programs are the Clean Water …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of Ulster-Greene (Ulster-Greene) on its Consolidated Fiscal … located in Kingston, New York, is an SED-approved provider of preschool special education services. Ulster-Greene … services to children with disabilities between the ages of three and five years. In 2014, Ulster-Greene provided …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 20
… use the attachment feature in SFS must continue to retain hard copy originals as the documents of record unless …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLiberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2002. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4State Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… F. Grossmann, 68, pled guilty to Bank Larceny, a violation of Title 18, United States Code, § 2113(b), and was sentenced to probation for three years, including one year of home confinement. Grossmann was also ordered to pay … plea and an order for restitution to the pension fund of $130,624," State Comptroller Thomas P. DiNapoli said. …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentAspire of Western New York – Compliance With the Reimbursable Cost Manual
… age 21, including preschool special education services for children between the ages of three and five years. … reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the year ended December 31, 2012, Aspire …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualOtsego County – Court and Trust Funds (2025-C&T-4)
… certain assets may be provided to the court and then delivered to a county treasurer for safekeeping. Payments …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… regarding driving while intoxicated (DWI) administrative fees has resulted in an inequitable assessment of fees to probationers and a lack of enforcement of inactive … as $58,260, to the County for unpaid DWI administrative fees. The Director’s decision to not utilize the financial …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Manual (2014-S-3) State Education Department: Bright Start Pediatric Services - Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterState Agencies Bulletin No. 2237
… Purpose: To notify agencies of changes to the file, provide the new file layout, and testing information. Background: The master file is created after the confirmation of each pay cycle and … To notify agencies of changes to the file provide the new file layout and testing information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $254.1 billion at the end of the … and long-term perspective.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out … and transparency. About the New York State Common Retirement Fund The New York State Common Retirement Fund is …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue … drugs provided under the Empire Plan Medicare Rx drug benefit. Our audit covered the period January 1, 2014 … in the Empire Plan and Medicare have their prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… The Authority was established pursuant the New York State Public Housing Law and operates six properties in the City of …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329State Comptroller DiNapoli Releases School District Audits
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … $1.75 million, or 12.8 percent of the next year’s budget. In addition, district officials have not developed a … Officials also did not implement the recommendations in a prior audit released in March 2016. This audit contains …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsCity of Long Beach – Budget Review (B22-7-4)
… budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B2274 New York Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4