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DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… The chief of the Minetto Volunteer Fire Company in Oswego County spent nearly $6,000 in public funds on personal … third degree, a class D felony, by the State Police and Oswego County District Attorney based upon DiNapoli’s … The chief of the Minetto Volunteer Fire Company in Oswego County spent nearly $6000 in public funds on personal …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… while the MTA should look for opportunities for savings, deep cuts could affect the future reliability of the transit …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseFreedom of Information Law (FOIL)
… FOIL, an agency must make records available for public inspection and copying, except to the extent that records or …
https://www.osc.ny.gov/help/foilRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… Statements, tier reinstatements, requests for previous service credit, accrual of additional service credit, benefit estimates and pension benefits. The … record their workrelated activities to ensure their service is accurately reported to NYSLRS …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Rensselaer County Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC (Adaptive Solutions) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Adaptive Solutions’ CFR for the fiscal year ended June 30, 2018, and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… displays funding, staffing levels and service performance for 36 city agencies. This data is updated regularly and … the Departments of Citywide Administrative Services, Homeless Services and Youth and Community Development. Some … compared to June 2019. Homeless services reduced the time people were in shelters by 10% for single adults, 28% for …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyState Comptroller DiNapoli Releases Municipal & School Audits
… Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that … longer needed out of the 87 active non-employee individual badge accounts. They also created 25 duplicate accounts in …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Mattituck Fire District – Claims Audit (2025M-48)
… for preventing unauthorized, improper or fraudulent claims from being paid. A proper claims audit ensures that all … certain aspects of our findings but indicated that they plan to initiate corrective action. Appendix C includes our … State Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Transportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… was charged with stealing more than $18 million from the states Medicaid program over a nearly fouryear period …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 90-64
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of … circumstances when a referendum is authorized or required in a town park district on a project to be financed by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-64York Central School District – Lead Testing and Reporting (S9-25-19)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Medicaid Program – Managed Long Term Care Premium Rate Setting
… managed care organizations (MCOs) provided the Department of Health (Department) with complete and accurate Medicaid … and locally funded program that provides a wide range of medical services to those who are economically … Team to reduce Medicaid costs and improve the delivery of health services. One initiative of the Medicaid Redesign …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in … New York City Public Schools NYCPS needs to do more to ensure students are matched to high schools in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Agencies Bulletin No. 1957
… are subject to federal, state, local, Social Security, and Medicare taxes. A qualified program may benefit only the … must combine all amounts related to the employee and then calculate the total amount that exceeds $5,250. The amount … governing Educational Assistance Benefits and describing how the Educational Assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… drug treatment programs have been poorly served by the failure of the state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs are safe and give proper treatment, both before … drug treatment programs have been poorly served by the failure of the states Office of Addiction Services and …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Comptroller DiNapoli Releases School District Audits
… unused leave was incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received … education programs (IEPs) and did not ensure that all Medicaid-eligible claims were submitted and reimbursed. … received. Two of the 15 therapists did not schedule make-up sessions, and some therapists did not always document …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 1860
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsState Comptroller DiNapoli Releases Audits
… a risk that providers could exceed their maximum cost per child if they were serving significantly fewer children and … of program attendance at selected providers, the cost per child on five contracts ranged from $1,981 to $5,332. … avoidance, overcharges by vendors, and purchases that lack support for business need or reasonableness of price. State …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-audits