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Town of Saranac - Cash Management (2019M-32)

… earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Albany Community Charter School - Resident Tuition Billing (2019M-138)

Determine whether School officials completely and accurately billed resident school districts

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138

Remsen Central School District - Claims Audit Process (2019M-86)

… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

Odessa-Montour Central School District – Fuel Inventory (2019M-164)

… 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164

Moravia Central School District - Fuel Inventory (2019M-183)

… fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor … $8,034. Officials did not perform stick-measured readings to ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to safeguard the District’s fuel inventory. Perform periodic …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… and was 9 percent of 2019-20 appropriations, exceeding the statutory limit by approximately $2.7 million. Key … operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Margaretville Central School District – Financial Management (2020M-46)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

Edmeston Central School District - Fund Balance (2020M-1)

… Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that … because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

Bemus Point Central School District - Capital Projects (2019M-212)

… officials could have presented the capital project to the voters in a more transparent manner. The Board did not approve change … Present the capital project plan transparently to voters. Properly approve all change orders and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212

East Quogue Union Free School District - Claims Auditing (2019M-78)

… to ensure it is accurate and properly supported, and in compliance with required statutes and policies. … Periodically report to the Board any deficiencies noted in the claims process. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Protest Procedures

… procedures for state agencies and public authorities. Memo Bill Text Status …

https://www.osc.ny.gov/legislation/protest-procedures

New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims

… $2,900,000.00 in Medicaid funds from the New York State Department of Health. The thefts are alleged to have occurred … the funds through two fraudulent billing schemes. A joint investigation was conducted by the Orange County District … of the Medicaid Inspector General and the Hudson Valley Crime Analysis Center. Based upon information developed …

https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claims

Monitoring of Homeless Data

… Development’s (HUD) 2023 Annual Homelessness Assessment Report to the U.S. Congress, New York State had the second …

https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-data

Leaves of Absence – Career Plan for ERS Tier 2 Members

… ERS Tier 2 members covered by Sections 75f and 75g Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1508/leaves-absence

Vested Retirement Benefit – Career Plan for ERS Tier 2 Members

… members covered by Sections 75f and 75g Vested Retirement Benefit …

https://www.osc.ny.gov/retirement/publications/1508/vested-retirement-benefit

Leaves of Absence – New Career Plan for ERS Tier 1 Members

New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Leaves of Absence

https://www.osc.ny.gov/retirement/publications/1504/leaves-absence

Retirement System Membership – New Career Plan for ERS Tier 1 Members

… Tier 1 members covered by Sections 75h and 75i Retirement System Membership …

https://www.osc.ny.gov/retirement/publications/1504/retirement-system-membership

Vested Retirement Benefit – New Career Plan for ERS Tier 1 Members

… ERS Tier 1 members covered by Sections 75h and 75i Vested Retirement Benefit …

https://www.osc.ny.gov/retirement/publications/1504/vested-retirement-benefit

Service Retirement Benefit – New Career Plan for ERS Tier 1 Members

… ERS Tier 1 members covered by Sections 75h and 75i Service Retirement Benefit …

https://www.osc.ny.gov/retirement/publications/1504/service-retirement-benefit

A Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan for ERS Tier 1 Members

… for ERS Tier 1 members under Section 75c A Message from Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/retirement/publications/1501/message-comptroller-thomas-p-dinapoli