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State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Cohoes City School District – Medicaid Reimbursements (Albany County) The … realized reimbursements totaling $12,603. Bradford Central School District – Online Banking (Steuben County) While …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsIX.6.B OSC Draw Procedures – IX. Federal Grants
… For most grants, drawdowns on grants cash-managed by OSC BSAO are based on an award’s Accounts Receivable balance. OSC BSAO managed … For most grants drawdowns on grants cashmanaged by OSC BSAO are based on an awards Accounts Receivable balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresPost-Retirement Death Benefit – Career Plan for ERS Tier 2 Members
… 2 members covered by Sections 75f and 75g PostRetirement Death Benefit …
https://www.osc.ny.gov/retirement/publications/1508/post-retirement-death-benefitYour Membership and Benefits
… its important to understand how your membership works and what benefits you are entitled to receive …
https://www.osc.ny.gov/retirement/members/your-membership-and-benefitsOpinion 90-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether employees who are required to work hours beyond the normal work week may receive compensatory time off in the absence of a written overtime policy of the village board …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Financial Reports
… Annual Comprehensive Financial Report 2025 Annual … Financial statements and supplementary details for NYSLRS such as the Annual Comprehensive Financial Report and the annual Actuarial Assumptions Report …
https://www.osc.ny.gov/retirement/resources/financial-reportsExamination of Travel Expenses Incurred by an Employee of the NYS Department of Health from February 23, 2012 through December 31, 2017
We examined travel expenses incurred by an employee of the New York State Department of Health during the period of February 23, 2012 through December 31, 2017.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-03-20.pdfDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… The announcement was made jointly with United States Attorney for the Eastern District of New York Breon Peace; … taxpayers for her own personal enrichment. The FBI and our Law Enforcement partners are committed to fighting public … crimes.” According to court filings and facts presented at the plea proceeding, Gardner, in her capacity as the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeIT Security Fundamentals – Information Technology Governance
… Having accurate and complete data is essential for good decision-making. What good is the information if it cannot be trusted? Availability …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsState Comptroller DiNapoli Releases State Audits
… offers a range of preschool special education services to children with disabilities from birth to five years of age. For the fiscal year ended June 30, … York City Department of Finance had limited documentation to support that assessors were verifying the Real Property …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… New York State Comptroller Thomas P. DiNapoli today announced … “Ulster County is fortunate to be partnering with the New York State Comptroller’s Office to offer internal … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesProcurement and Contracting in New York
… Oversight of State Contracts (Last Updated August 2025) Prior Reports Calendar Year 2021 Calendar Year 2020 Calendar Year 2019 Calendar Year 2018 …
https://www.osc.ny.gov/state-agencies/contractsArea #5 – Malware Protection – Information Technology Governance
… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with … and extent of the software’s use, to ensure compliance. In addition, some malicious programs are written to … off the AutoPlay 13 feature for such devices. 13 A feature built into Windows operating systems to automatically “play” …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionComptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… renovations to her home in Connecticut and an $80,000 swimming pool. TAPPE pleaded guilty to one count of Grand Larceny in … to pay for home renovations – including a new $80,000 swimming pool – and her ordinary living expenses. In …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… receive separation payments and health insurance buyouts in accordance with contractual agreements. Of the 46 … have adequate supporting documentation and are disbursed in accordance with applicable Collective Bargaining … action. Appendix B includes our comment on an issue raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolIX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… that they administer are accurate and correctly reported in the SFS. Responses received from this confirmation process … that they administer are accurate and correctly reported in the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… recommended vaccines and are protected from a number of diseases. The Centers for Disease Control and Prevention …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesTowns’ Road Management Plans (2014-MR-2)
… Law requires an annual agreement between the highway superintendent and town board for the expenditure of highway … be worked on and how this work will be funded. The highway superintendent and the board should monitor the plan by …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Otisco Fire District – Financial Activities (2025M-42)
… 4, 2025 Understanding the Program The Board is responsible for the general management and control of financial … as the District’s chief fiscal officer and is responsible for receiving and disbursing District funds, maintaining … 1 that identified certain conditions and opportunities for the Board’s review and consideration. We returned to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Medicaid Program – Inappropriate Payments Related to Procedure Modifiers
… funded program that provides a wide range of health care services to those who are economically disadvantaged and/or … related to the surgery, such as evaluation and management (E/M) services, are included in Medicaid’s payment for the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiers