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City of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … Did City of Ithaca City officials maintain complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Personal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … prior to payment. We selected Department-approved refunds for examination using data analytics to identify high-risk … we examined 31,978 refunds totaling almost $516.5 million for examination. Key Findings Of those transactions selected, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget … P DiNapoli today announced his office completed audits of the City of Johnstown North Patchogue Fire District Town …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at the Lake …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianChurchville-Chili Central School District – Procurement (2025M-18)
… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Oswego County – Court and Trust Funds (2022-C&T-5)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings We found … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5DiNapoli: NYC Budget Benefiting From Strong Economy
… and robust job growth, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “This … and robust job growth according to a report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases Municipal Audits
… accurately. Additionally, an annual audit of the justices’ books and records was not performed for 2014. Town of … includes estimated one-time revenue of $600,000 from the sale of city property and there is currently no contract for the sale of this real property. The proposed budget exceeds the …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… Objective To determine whether the Department of Health (Department) made improper payments for claims in violation of federal and State requirements related to ordering, … The New York State Medicaid program provides a wide range of medical services to those who are economically …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orOpinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23DiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman’s Benevolent Association was sentenced today … in jail and a final $16,200 restitution payment to the Le Roy Fire Department and the Firemen’s Benevolent … The former treasurer of the Le Roy Fire Department and the Le Roy Firemans Benevolent …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Facility Planning Bureau Project Review (Follow-Up)
… and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) for all district … comply with the Code and the Commissioner of Education’s Regulations by reviewing and approving plans and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… Objective To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan … To determine whether Beacon Health Options paid mental health and substance abuse MHSA …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleUnified Court System Bulletin No. UCS-72
… SD, and 87 Un-represented employees in Bargaining Units CT, 86, and 88 Effective Date(s) Payment will be included in … Annual employees in Bargaining Units 86, 88, and CT who are Active or on authorized Paid Leave or Leave of … G9 and SK 8/04/04 for Bargaining Unit 86, 87, 88, and CT Employees who were on a Leave of Absence in a UCS agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-72-ratification-bonus-unified-court-systemContact Update and Online Help for Local Officials
… a Muni Contact Manager account, please contact the LGSA Help Desk at 1-866-321-8503, option 1 or at … LGSA in OSC collects contact information for local …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpTuition Assistance Program – College of Westchester
… Purpose To determine whether College of Westchester complied with the Education Law and … students for State financial aid. Background The College of Westchester, (Westchester) offers programs in … Services Corporation: Tuition Assistance Program – DeVry College of New York (2014-T-2) State Education Department: …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterComptroller DiNapoli Releases School Audits
… District , Fonda-Fultonville Central School District , Monroe 2 – Orleans BOCES and the Newcomb Central School … amounts in the district’s accounting software program. Monroe 2 – Orleans Board of Cooperative Educational Services (BOCES) – Software Management (Monroe County) A number of software applications installed on …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal … in the department’s bank accounts as required. Town of Ira – Financial Management (Cayuga County) The board has not … Fire District Fair Haven Volunteer Fire Department Town of Ira and the Lake View Fire District …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… in the following manner: Level 1: Total State Level 2: Branch of Government Level 3: Constitutional Department Level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesHandbook for Reporters of Unclaimed Funds
New York’s Abandoned Property Law requires that organizations holding unclaimed property report such property to the New York State Comptroller’s Office of Uncl
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/handbook.pdf