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Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… and account for capital assets? Audit Period July 1, 2022 through April 30, 2024. We expanded our audit period …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… Period July 1, 2023 – December 31, 2024 Understanding the Audit Area Non-payroll disbursements represent a … appropriate, properly documented and in accordance with the district’s budget and procurement policies. During our audit period, the District made 4,343 non-payroll disbursements totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , … Fire Company , Village of Livonia , Plattekill #1 Fire District and the Town of Schroeppel . “In today’s fiscal … spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial Activities (Oneida County) …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it impossible for officials to determine the condition of individual funds. Elba Fire Department – Controls Over Financial …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… New York’s mental health facilities are not ensuring parents and … only help prevent tragedies if abuse and mistreatment in mental health facilities is properly reported and actions are … operated, licensed or certified by the Office of Mental Health (OMH) and other state agencies. Reportable …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesOversight of Chronic Absenteeism
… is a widespread problem, defined by the Department as a student missing at least 10 percent of enrolled school days. Student absences, attributed to things like poor school … average daily attendance (ADA), which measures the average number of students who are typically present each day. …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismUpdate Your Contact Information
… It’s important NYSLRS has your current mailing address, phone number and email address. That way you’ll be … contact you quickly with important information, such as a change to your benefits. Use a personal email address you … receiving mail from NYSLRS, you must submit a change of address directly to us . This is especially important if …
https://www.osc.ny.gov/retirement/update-your-contact-informationTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 … Area Town officials are responsible for distributing FFI tax proceeds in accordance with New York Insurance Law … special act stating otherwise, the statute states that FFI tax proceeds should be distributed to fire departments and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112DiNapoli Announces State Contract & Payment Actions for May 2014
… in Tonawanda. Office of General Services – Construction $7.1 million with Fratello Construction Corp. to create a wet lab at the NY State Psychiatric Institute, Manhattan. $6.6 million with Louis C. Allegrone, Inc. to waterproof the … Education Department – High School Equivalency Exams $8.1 million with CTB McGraw-Hill LLC to develop paper and …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Averill Park No. 2 Fire District , Village of Goshen , Hortonville Fire District , Margaretville Volunteer Fire Department , City of Ogdensburg , Pulteney Volunteer Fire Department , … State Comptroller DiNapoli announced completed audits of the Averill Park No 2 FD Village of Goshen Hortonville …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-627
… PL2 District Council 37 has determined that nonresident aliens are eligible to receive this benefit. The Earnings Codes used to process the benefit for nonresident aliens who meet the criteria stated above are as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-627-prepaid-legal-service-benefit-cuny-employeesFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… the United States Attorney for the Southern District of New York, William F. Sweeney Jr., the Assistant Director-in-Charge of the New York Field Division of the Federal Bureau of Investigation ("FBI"), and George P. … Robert Gerardi pleads guilty for embezzlement of more than $38000 from Putnam Engine and Hose …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreNew York's 529 College Savings Program Turns 20
… New York’s 529 College Savings Program, the popular college savings investment tool, is marking 20 years of … New Yorks 529 College Savings Program the popular college savings investment tool is marking 20 years of …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Comptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… “This arrest should serve as a reminder that those who choose to abuse their public position will be brought to … and hold accountable those who mistakenly think they can get away with these schemes.” Over a period of at least two …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… said. "Too many places are dealing with water main breaks, leaks, contaminated drinking water and other problems … Newburgh are the latest signs of the need to spend more on water delivery systems. The Executive Budget for State … which is likely coming from undetected deterioration, breaks or other malfunctions in the water distribution …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingNYC Budget Benefiting From Strong Tax Collections
… reserves in the current year, higher than expected tax collections and benefits from the citywide savings … the threat of federal budget cuts," DiNapoli said. Tax collections outpaced the city’s initial forecast by … in FY 2018, driven by higher-than-planned personal income tax collections and lower than expected property tax refunds, …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… reduce Medicaid costs and improve the delivery of health care services. As part of this initiative, in January 2012, … services from the mainstream Medicaid managed care benefit package and transferring these services to the … for corrective action. During our audit period, the provider billed Medicaid $169,893 for tolls. We also …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … did not comply with SED’s requirements for reimbursement. New York State Energy Research and Development Authority … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… as well as other budget management actions; Spending on Capital Projects Decreasing: Capital spending is … are necessary to avoid exceeding the statutory limit on outstanding debt. Actual capital spending in SFY 2017-18 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansOpinion 2011-1
… reimburse the IDA on a bi-weekly basis for the IDA's gross payroll expense on account of the individuals assigned to the …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1