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Lewis County – Court and Trust Funds (2024-C&T-1)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through January 24 2024
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up) (2022-F-18) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f18-response.pdfOversight and Enforcement of the Rechargeable Battery Law (2021-S-19) 180-Day Response
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19-response.pdfHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up) (2022-F-18)
To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f18.pdfComptroller DiNapoli Releases School Audits
… office completed audits of the Cheektowaga-Maryvale Union Free School District , Corinth Central School District , … appropriately and effectively.” Cheektowaga-Maryvale Union Free School District – Financial Condition (Erie County) The … office completed audits of the CheektowagaMaryvale Union Free School District Corinth Central School District …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… P. DiNapoli today announced employer contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2025-26. Employers’ average … rates will increase from 15.2% to 16.5% of payroll for the Employees’ Retirement System (ERS) and from 31.2% to …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26Medgar Evers College – Controls Over Bank Accounts
… Medgar Evers College (MEC) bank accounts were authorized and used only for appropriate purposes and transactions. The … States, consisting of 24 institutions. CUNY provides education for more than 269,000 degree-credit students and … to New York State, City, and CUNY requirements; and Training Finance and Administration employees on the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsIX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the provisions of the related grant agreement, the Federal … The record keeping for individual grants is designed to conform to the provisions of the related grant agreement the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care … in a Managed Long Term Care (MLTC) plan is mandatory for Medicaid recipients who have both Medicaid and Medicare, … and who need community-based long term care services for more than 120 days. The Partial Capitation Plan (Plan), …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationMedicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for … of more than $31 billion. The claims are processed and paid in weekly cycles, which averaged over 7.1 million …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018DiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… violent or disruptive incident that occurs on school property. Schools submit an annual summary of these …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… granting $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by … of a project. FIDA granted two additional unauthorized commercial loans of approximately $187,000. Questionable … expenses and not those of other entities; Cease making commercial loans directly or through the FLDC using FIDA …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesDual Employment
… of Children and Family Services (OCFS) employees who are also employed at other State or New York City agencies are working their required hours at each job. The audit … whether the dually employed individuals we identified are continuing to abuse time and attendance procedures. Take …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Dual Employment
… (OMH) employees who are dually employed at other State or City agencies are working their required hours at each job. … members were also employed by another State or New York City agency, 139 of whom we selected for further review based … OMH employees who are dually employed at other State or City agencies are working their required hours at each jo …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… P. DiNapoli announced that former Family Service Society (FSS) Chief Operating Officer Jennifer Thurber today pleaded … within the payroll system. Thurber, who was employed by FSS for more than 20 years, was terminated on December 27, … P DiNapoli announced that former Family Service Society FSS Chief Operating Officer Jennifer Thurber today pleaded …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsOpinion 91-49
… approved by a simple majority of the whole governing body at a duly convened meeting. In certain circumstances, a … passed by a simple majority of the county legislative body. You have advised us that the county owns fee simple … Highway Law, §131-b(1) provides that a county legislative body "may, when satisfied that it is for the interest of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 93-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … SCHOOL DISTRICTS -- Powers and Duties (publication of notice of annual meeting) EDUCATION LAW, §2004(1); PUBLIC … the school district, the school district may publish notice of the school district's annual meeting in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-33DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… the former president of the Snowdrifters of Stratford, Chad Daley, 52, pleaded guilty to stealing $17,000 from the … plea agreement, Daley paid full restitution to the club. “Chad Daley abused his position to enrich himself with funds … that the former president of the Snowdrifters of Stratford Chad Daley 52 pleaded guilty to stealing $17000 from the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitOpinion 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-90-23Opinion 88-43
… in the opinion. WORKERS' COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General … Law, §207-c salary payments) COUNTY SHERIFF -- Disability (reimbursement of sheriff's personnel account from county's … Law, §207-c salary payments) COUNTIES -- Fund Transfers (reimbursement of sheriff's personnel account from county's …
https://www.osc.ny.gov/legal-opinions/opinion-88-43