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Cost Reporting of Programs Operated by Gateway-Longview, Inc.
… with companies affiliated with members of Gateway’s Board of Directors without competitive bidding or evidence … Department: Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children’s Residence (2009-S-90) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incDiNapoli: Former Town of Marion Court Clerk Pleads Guilty to Theft
… clerk for the Town of Marion, Eileen Steurrys, pleaded guilty to stealing over $50,000 from the town court. “Ms. … Acting Superintendent Steven A. Nigrelli said , “This guilty plea today once again demonstrates the hard work of … March following the joint investigation. Steurrys’ pleaded guilty to Grand Larceny in the Second Degree, Corrupting the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-town-marion-court-clerk-pleads-guilty-theftComptroller DiNapoli Releases Municipal Audits
… (Erie County) The supervisor relied on a certified public accounting firm to maintain town accounting records without oversight, resulting in inaccurate …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… Department of Motor Vehicles today announced Christmas Fish of Halfmoon, N.Y. has been charged with grand larceny … of her deceased mother’s pension benefits. “Christmas Fish allegedly hid her mother’s death to divert her pension … Police Acting Superintendent Steven A. Nigrelli said. “Ms. Fish knowingly defrauded the pension system by using her …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsCity of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8State Comptroller DiNapoli Releases School Audits
… The treasurer is permitted to perform all financial duties with no oversight and, in some instances, without a claims … over disbursements. Finally, the board did not comply with local finance law when authorizing $220,000 of borrowing … special education classes in-house and sharing officials with other districts. For example, in 2015-16 the district …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsCity of Troy – Budget Review (B18-5-8)
… City Council (Council) has not yet authorized the solid waste management and bulk refuse collection fees to realize the estimated revenues. The … modifications to the City Code to authorize the solid waste management and bulk refuse collection fees or fund …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Rochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rochester Childfirst Network (RCN) on its Consolidated … special education services using reimbursement rates set by SED; the State, in turn, reimburses the county 59.5 … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… years' budgetary appropriations, which is 8.6 percentage points more than the statutory limit. For access to state and …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsSelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesCUNY Bulletin No. CU-758
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2023 … The purpose of this bulletin is to provide agency instructions for processing the 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-758-cuny-elevator-mechanic-rate-increases-2023Government-Wide Financial Data – 2023 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataCUNY Bulletin No. CU-729
… bulletin PIP-011 , 403(b) plans were converted from General Deductions to Savings Plans in order to eliminate … day of the current, unconfirmed pay period) Coverage Election (first day of the current, unconfirmed pay period) … that are not allowed for a Plan Type or Benefit (e.g., an election on an employer-only plan, an after-tax election on a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-729-updates-processing-cuny-403b-after-tax-deductionsVillage of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial … 1, 2011 through April 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County … Village of Oxford Justice Court Operations 2013M219 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … a vendor’s IT specialists. DiNapoli recommended that the Buffalo City School District: Adopt written policies … work to ensure it meets contractual requirements. The Buffalo City School District agreed with the Comptroller’s …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… tied to the state fiscal year. DiNapoli noted that while yearly returns vary, the Fund has delivered a five-year rate …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… partnership in fighting corruption.” James said , “Mr. Moran violated the confidence instilled in him by the …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kComptroller DiNapoli Releases Municipal Audits
… segregated and lacked effective oversight procedures. City of Norwich – Capital Planning (2019M-88) Officials did … its financial condition. City of Norwich – Emergency Medical Services (EMS) Billing (2019M-112) The EMS Department … activity. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … activities affect different tax bases because a village is located within the Town. As a result, it is important for Town officials to accurately budget for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62