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City of Amsterdam - Budget Review (B22-5-3)

… for debt service and appropriations for health insurance and Social Security and Medicare taxes that may not be sufficient. The proposed …

https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3

Global Concepts Charter School – Cash Disbursements (2017M-126)

Global Concepts Charter School Cash Disbursements 2017M126

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

Sandy Creek Central School District – Cafeteria Operations (2016M-354)

… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown … Sandy Creek Central School District Cafeteria Operations 2016M354 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354

Village of Richmondville – Disbursements (2012M-178)

… to July 16, 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, comprising five … Ensure that the Clerk-Treasurer and Second Deputy do not have full control over the payroll process or establish …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… Agency is an independent public benefit corporation whose goals are to advance job opportunities and economic welfare … recovery of previously granted benefits if job creation goals, economic goals or other terms of the project agreements are not met. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

SUNY Bulletin No. SU-269

… identify employees who have received approval to use the NY Paid Family Leave benefit. LOA/PFL- Leave of Absence/Paid … PFL if they will not meet the service requirements for the NY Paid Family Leave program AND Verify any waivers received from the employee and retain the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-university

DiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner

… in the third degree last year. “Preying on a vulnerable senior citizen to steal his hard-earned pension and social … trust and greed. The defendants scammed and stole from a senior citizen who entrusted them to take care of him," …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensioner

State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget

… and an uncertain economy create future fiscal pressure. “I am pleased the final budget does not limit the Comptroller’s …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budget

Lackawanna City School District - Tuition (2019M-59)

… Findings District officials did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an underpayment of $900 for one …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59

Fort Ann Central School District - Fund Balance Management (2018M-119)

… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119

Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders

… To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded … as ED) for all Medicaid recipients, including registered sex offenders. In addition, Medicaid must not pay for ED … of procedures and supplies to treat ED for registered sex offenders. Key Findings Medicaid made improper payments …

https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and

Ordinary Death Benefit – New Career Plan

… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence, or receiving Workers’ Compensation …

https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit

Ordinary Death Benefit – Police and Fire Plan

… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence, or receiving Workers’ Compensation …

https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefit

Wyoming Central School District – Financial Management (2016M-67)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67

Schroon Lake Central School District – Financial Condition (2014M-145)

… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester … Schroon Lake Central School District Financial Condition 2014M145 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

Village of Suffern – Budget Review (B23-6-2)

… the accumulated deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. … We estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and …

https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2

East Hampton Housing Authority – Board Oversight (2017M-33)

East Hampton Housing Authority Board Oversight 2017M33

https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33

Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

… June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an elected five-member Board of Trustees, has … has not ensured that adequate policies and procedures have been adopted, regularly reviewed and updated, monitored …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116

DiNapoli Statement on Legislation Restoring Contract Review Authority

… money is also a deterrent to those who might try to game the system. “I want to thank State Senator Elijah …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authority

Village of Cato – Audit Follow-Up (2023M-145-F)

… – pdf] | [read complete 2023 report – pdf]   Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of June 10, 2025, in … The purpose of our review was to assess the Village of Catos Villages … our recommendations in the audit report Village of Cato Water Financial Operations 2023M145 released in March …

https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-f